Factors influencing the increase in the willingness of citizens to pay tax (Case Study: City izeh)

  The maximum contribution income due to complications in better management of public utilities, the effective factors in tolls in the context of municipal laws is essential. The aim of this study was to assess the factors influencing the increase in the willingness of citizens to pay tax is Izeh city. This goal through the implementation of priority measures of research on willingness to pay tax in Izeh has been investigated by the selected indicators. For this purpose, the index of economic, social and legal in 15 variables grouped and evaluated from the perspective of citizens is Izeh.

The scoping study, study and application of the methodology, cross - in which survey method using questionnaire was used. Community of 322 residents is Izeh.

The results of data analysis through SPSS software show that economic indicators with an average (90/5) and social index average (85) and law index average (52/5) percent, the highest impact on the willingness of citizens to pay the toll.

The results of this research show that the municipal incomes are not consistent with economic, social and legal indicators. At the end of the appropriateness of the tolls institutions such as the level of income And consider the contrast between high-income and low-income people and providing conditions to facilitate Duty paid, reducing bureaucracy and increasing tendency to discount and installment payment of arrears of complications is provided.