Explanation of Tax Fraud in Iran from a Political and Sociological Perspective (Case study Tehran City)

This research is based on a case study in Tehran about tax fraud in Iran from a political and sociological perspective. It is assumed that relative deprivation feeling, public awareness, public participation, and religious adherence affect tax fraud in Iran. The research goal was achieved through applied research, and data was collected through descriptive and correlational methods. The collected data was analyzed by SPSS software in two parts: descriptive and correlational. The obtained findings show that there was a significant correlation between public awareness and tax fraud. However, there was no significant correlation between social trust and public participation with tax fraud. Also, discoveries showed that the variables of public awareness, a religious adherence, and relative deprivation feeling can predict tax fraud to the extent of 6%.