Investigating the factors affecting the facilitation of tax payment by taxpayers and identifying the existing factors

Tax is a part of the income or wealth of individuals that is collected by the government in accordance with the law in order to be a part of public expenses and to protect the social, economic and political interests of the country. For the survival of the society and the provision of social services by the government, each member of the society is obliged to pay the price of a part of these services as a tax to the government. The main purpose of this study is to investigate the factors affecting the facilitation of tax payment by taxpayers and to identify the existing factors. The statistical population of the study is all tax experts in Tehran, using Cochran's formula, 253 people have been selected as a statistical sample. The research period is the first quarter of 2014. The method of data collection is library method and distribution of questionnaires. Hypotheses were tested by correlation test, multiple regressions and Friedman test. The results showed that the variables of complexity and ambiguity in tax laws and regulations are inversely related to the payment of taxes by taxpayers and the variables of attention to efficient human resources, the spread of tax culture in society, awareness and up-to-dateness of managers, appropriate rewards and punishments. They are directly related to the performance of taxpayers and the observance of the principles of tax determination with the payment of taxes by taxpayers. Also, according to Friedman test, the ranking and prioritization of each of the factors affecting the receipt of taxes from taxpayers according to tax experts are as follows: 1. Development of tax culture in the society, 2. Complexity and ambiguity in tax laws and regulations, 3. Observance of tax determination principles, 4. Attention to efficient human resources, 5. Awareness and up-todateness of managers' information, 6. Existence of rewards And punishment commensurate with the performance of the taxpayers.