اشکان هراتی

One of the major goals of tax administration is to enhance the voluntary compliance of taxpayers. Tax compliance behavior is influenced by various factors. This article investigates the influence of taxpayers' awareness of how the government allocates tax revenues (budget spending) and the effect of allowing taxpayers to choose how to allocate a portion of their paid taxes, on tax compliance behavior. For this research, 450 taxpayers were selected from different provinces across the country using random sampling method. A questionnaire was used to collect data, which was then analyzed by the ordered logistic regression approach. The results showed the variables of taxpayers' awareness of the allocation of tax revenues by the government, the ability of taxpayers to allocate a portion of their taxes, the taxpayer's annual income, and the level of education have a positive and significant effect on the level of tax compliance. Moreover, when taxpayers are more aware of the government's allocation of tax revenues, they are more likely to choose the highest level of compliance. Similarly, allowing taxpayers to choose how to allocate a portion of their paid taxes also increases the probability of high compliance. Additionally, higher income and educational levels also lead to a greater probability of taxpayers being highly compliant.

Today, it is very important for the country to pay attention to an efficient tax system as an economic subsystem, and effective policy-making in this area based on an appropriate framework is one of the requirements of this system. The institutional framework in terms of its analytical features and capabilities has a high compatibility with tax policy and therefore this study seeks to develop a favorable policy model in accordance with this framework. The research methodology has a combined (qualitative-quantitative) approach that in the qualitative part, explaining and identifying the basic elements are done by using the method of theme analysis and also by using the experiences of leading tax systems, and in order to determine the reliability of the elements, Applications of Dempster-Schafer evidence theory have been used. Then, using fuzzy concepts in the application of fuzzy cognitive mapping method and analyzing the opinions of 12 experts in the field of tax policy, the capacity of the identified elements of the model was determined and finally fuzzy cognitive maps, using the concepts of graph drawing theory. And with the design of the final model, the levels related to each part of the model are identified. Based on the results of this research, actors in the field of Agenda Setting, formulating and legalizing tax policies can be identified in the framework of formal and informal authorities and the effective factors on this process are categorized in the form of economic, political, social, administrative and Value factors. Findings indicate that in order to design and formulate effective tax policies in the country, strategies such as formal participation, improving information flow, public participation and bottom-up approach to policy-making can be used.

The aim of this study is first to identify the issues and problems of tax policy making at institutional levels and second, to specify an institutional model based on the role and capacity of the key players, contextual factors, interactive models and determining rules by using a defined framework and formulating strategies effective in this area.

The research applied inductive, qualitative method as well as systems implications through theme analysis procedure. The outcome of a comparative study into the policy making systems of the selected countries together with a statistical sample of 14 interviews with high-ranking authorities of tax policy making and academicians.

Every one of the formal and informal authorities plays their effective role in the tax policy making institution and the contextual factors control in this area. There are shortcomings at different levels of the institution. To deal with them, while correcting the action of the players, one can utilize such strategies as formal participation among government authorities in order to strengthen accountability and to improve information movement on the one hand, and also the public participation of non-governmental authorities in order to create trust and support, on the other.

This research presents a specified model for identifying various levels of the country’s tax policy making, which can render effective strategies and realize economic and social goals of the country’s tax system as used by players such as The State Tax Affairs and The Ministry of Economics and Finance.