A Systematic Review of Tax Culture Studies and its effective Factors in Iran

In the modern world, tax culture is one of the most important components of tax and taxation. Therefore, tax efficiency could not be possible without consideration and strengthening of tax culture by economic policy makers and tax systems. This study is a systematic review of fourteen studies on tax culture and related factors to it in Iran. The research findings express that methodologically, dominant approach in these studies is quantitative methodology or in the other words, hypothetic- deductive approach. In the tax culture studies the population consists of taxpayers, tax auditors and tax experts. In this research, the measurement of tax culture is based on subjective dimensions (tax attitude), objective dimensions (action and tax behavior) and combination of these two dimensions. The related factors of tax culture in the previous studies can be divided into institutional (structural) factors and the factors associated with agent (agency).
These factors can be categorized into outside and inside of tax sphere and also deterrent and protective factors.