جستجوی مقالات مرتبط با کلیدواژه « اخلاق مالیاتی » در نشریات گروه « مالی »

In Iran recently due to the intensification of economic sanctions and the reduction of oil revenues, the increase in tax revenues has become an important source of revenue for the government, so it is important to pay attention to the central role of taxpayers. Understanding the difference between taxpayers' tax behavior (tax compliance or tax evasion) requires understanding their differences in attitude, which is a function of cultural norms. Investigating and understanding the factors affecting "tax morale" as the motivation and the intrinsic tendency of taxpayers (to pay or not to pay taxes) is very necessary.The purpose of this study is to investigate the impact of culture on tax morale. The statistical population of the research is the taxpayers of Tehran tax offices. The standard questionnaires were used for the research. And the structural equation modeling with PLS approach was used to confirm the relationships between variables. Research shows that tax culture and corporate culture have a significant impact on tax morale. Therefore, policymakers and legislators should pay special attention to features such as culture in the formulation of tax strategies and laws because the manner in which Moody's responds and responds to the success and failure of those strategies and laws is crucial.