Investigating the Impact of Dimensions of Social and Personal Norms on Tax compliance

Tax compliance is important for governments around the world to fund. Traditional ways to improve tax compliance, such as increasing auditing, are the cost to implement this goal. Meanwhile, the impact of social and psychological norms on various variables is an interesting topic recently investigated in the field of behavioral finance. The purpose of the research is to investigate the effect of social factors on the objectives of tax compliance of individuals. The statistical sample includes 550 accountants and financial managers of companies and auditors in the public sector and private sector in 1396. The research data were collected through a Delphi method and then a questionnaire was collected and analyzed using the structural equation model with the help of LISREL software. The findings suggest the indirect effect of social factors on tax compliance. Social norms have a significant impact on tax compliance indirectly through personal and psychological norms. Therefore, the greater the power of social norms in favor of tax compliance, the personal and psychological norms of tax compliance will also increase, which will lead to a further increase in the goals of subjection. The results of this study will provide useful information about the social factors affecting tax compliance with its users and can be used by the tax authorities in planning to develop more cost-effective and effective solutions to increase taxpayer's compliance.