Effects of tax justice and tax culture on taxpayers' compliance by considering the role of taxpayers' attitude

Today, the concept of tax compliance has become a common phenomenon in most countries and attracted the attention of a large number of researchers in order to identify the affecting factors on it. This research also outlines the main factors affecting the taxpayers' compliance such as tax justice, tax culture and attitude of taxpayers, is seeking to provide solutions to improve tax compliance status in the Iranian National Tax Administration. So, in the first step, a set of infrastructures which shaping tax justice, tax culture and attitude of taxpayers are identified based on research literature, backgrounds and experiences of other countries, and in the next step, based on the views of the professors and experts of this sector, by Delphi technique and in three steps have been screened. The Delphi panel consists of 23 experts and in surveyed study, 550 companies selected as a sample of the total amount of legal persons of value added tax of the Tax Administration of Sari and questionnaires distributed among them randomly. The data were analyzed by using SPSS and AMOS software. The results of the study showed that distributive justice and the factors of socialization are the most important factors which affecting tax compliance. The findings also revealed a significant impact of tax justice, tax culture and taxpayer's attitude on tax compliance.