Evaluation about affecting factors on the promotion of tax culture and tax compliance of tax payers case study:state tax administration in Western Azarbayjan

This study seeks to clearfy the case,whether the studied components have any influence on tax culture and compliance or not? This research from purpose point of view is an applied research.The stastical group of this research , includes active job tax-payers of Western Azarbayjan province who have payed tax at lest for 2years up to 2019. To collect the data , questionnaire prepared by research, approved by the supervisor , has been used. After determining sample size ,its validity and reliabity by Cochran formula,which selected 383 persons out of 193570 persons, about 400 questionnaires distrubted among job tax-payers of province and about 384 collected questionnaires were analyzed by SPSS software. Since hypothsis 4 was abnormal,it was tested by T test and rest of hypothesis because of their abnormalities were tested through non-parametric test.It was found,apart from first hypothesis which is about the process of automating , other hypothesis have a significant relationship with the culture of tax and compliance . It means hypothesis 2 to 6 are effective on tax culthure and compliance.finally in line with research findings ,some practical recommendations for improving tax culture and compliance as well as some proposals for future researcher's studies,were presented.