Explaining the pattern of improving tax revenue and gross domestic product based on the behavioral reforms of the tax system

Behavioral reforms can significantly improve tax revenue and GDP, the tax system should be fair and transparent. This means that taxes should be set in proportion to people's income and wealth, and information about tax laws should be available to the public. These behavioral reforms can significantly improve public awareness of tax policies, thereby increasing compliance with tax laws and reducing tax evasion. The purpose of the research is to explain the pattern of improving tax revenue and gross domestic product based on the behavioral reforms of the tax system. In the current research method, after analyzing the theoretical and experimental records, using the qualitative method and in-depth interview on 10 financial managers using the purposeful sampling method and with theoretical sampling, which has reached theoretical saturation, then the information to The results were analyzed using thematic analysis method and a paradigmatic model was created, the research findings showed that the improvement of tax revenue and gross domestic product based on the behavioral reforms of the tax system (including the themes of causal conditions: economic, social and political) Key conditions: tax structure, reducing tax corruption, reforming the tax supervision and enforcement system; strategic conditions: promoting tax culture, reducing tax discrimination and reforming the tax system; intervening conditions: legal reforms and tax policies; background conditions: the level of economic development , the level of tax capability and the establishment of a fair tax system; the conditions of the consequences: increasing production, increasing economic competitiveness and reducing tax corruption) can have an impact.