Explaining the structural relationships between mental health, financial health and the culture of tax compliance

One of the most critical issues in the field of health is mental health and financial health. As one of the critical issues in the individual sphere, mental health has a vital role in individualschr('39') mental and behavioral functioning (2). The impact of mental health in all aspects of the individual has led to it being identified as an influential variable in individual discussions (7). Promoting mental health plays a vital role in preventing high-risk behaviors among individuals. In other words, by managing mental health and improving its various aspects, it can be hoped that people will behave within the framework of values, norms, and standards of society. This issue is due to the functions of mental health in the development of mental abilities of individuals, which has been able to help the mental and physical development of individuals (8). Another variable studied in the present study is financial health. Today, the emergence of corruption as a human phenomenon has created significant problems for different societies (9). Financial health is formed in response to financial transparency, lack of corruption, and inappropriate financial behaviors (11). Financial health refers to the observance of local, national, and international standards and laws in trade. As one of the crucial issues in todaychr('39')s societies, mental health has played an important and influential role in the occurrence of abnormal behaviors. In a way, increasing financial health has improved peoplechr('39')s financial matters as an internal force, and reducing financial health as a strong constraint has caused corruption and abnormality in peoplechr('39')s financial behaviors (12). Financial health functions in improving countrieschr('39') financial situation have caused various researchers to try on financial health capacities and strategies to improve it in the organizational and individual fields (14).Improving the culture of tax compliance of citizens, as an essential issue in improving the tax situation of any country, has an essential role in the development and construction of communities; Today, improving the culture of tax compliance of citizens has been considered as a necessity by researchers in various fields. Considering the functions of mental health and financial health in individualschr('39') behavioral and attitudinal domains, the functions of these variables in some issues such as the culture of tax compliance of citizens have not been scientifically and theoretically agreed upon by researchers. On the other hand, considering the capacities of mental health and financial health, it seems that these variables can improve the culture of tax compliance by influencing the mental state of individuals and improving their motivational status. This has led to a research vacuum in this area. Therefore, the present study aimed to explain the structural relationships between mental health, financial health, and the culture of tax compliance of citizens tried to fill this research gap. Therefore, the central question of the present study is whether the mental health and financial health of the culture of tax compliance of citizens are effective?

The present study is applied and field. The method of the present study was a survey in terms of the data collection method. The studychr('39')s statistical population included all tax modes in Gorgan, the exact number of which was not available. According to the Cochran sample size formula, in a situation where the population size is uncertain, 384 people were identified as the research sample. The reliability of this questionnaire was determined to be 0.81 in the research of Ebrahimian et al. In the present study, the reliability of this questionnaire was determined to be 0.85. To analyze the data of the present study, the statistical method of structural equations was used. The whole process of analyzing quantitative research data was performed in SPSS software version 20 and PLS version 2.

According to the level of t-relationships, it was found that financial health affects the culture of Compliance by 0.573. The results also showed that mental health has an effect on compliance culture of 0.398. Selected indicators were used to evaluate the fit of the research model. And the results showed that all three components of mental health, financial health, and culture of tax compliance are in good condition (Table 1). Fornell and Locker methods were used to investigate the divergent visibility, which shows that the second root of each structurechr('39')s mean extracted variance values is greater than the correlation values of that structure with other structures (Table 2). Considering that the desired value of this index is higher than 0.32, it can be said that the value of the Q2 index in the identified factors is in a favorable situation (Table 3). Considering that the desired value of the GOF index is higher than 0.36, it can be stated that the value of this index is in a favorable position in the variable of compliance culture. According to the results of the model fit index, it was found that the research model has a good fit in all indicators (Table 4).

The present study found that mental health has a substantial and influential role in citizenschr('39') culture of tax compliance. Improving the level of health as one of the indicators of the development of countries has a vital role in improving the health, cultural and social status of individuals. This issue has led to attention to various aspects of health and efforts to improve it as essential and critical goals. Improving health can have positive effects in other areas of humanity and affect all levels of society. Among the broad field of health, mental health has always been discussed as one of the most critical and critical pillars of health. Investing in improving mental health can improve citizenschr('39') tax compliance culture to a desirable level. In other words, mental health causes people to identify environmental norms well and make reasonable efforts to respond. This has led citizens to better understand the need for tax issues through mental health benefits and have a good level of a tax compliance culture. Financial health seems to reduce some immoral activities, including corruption. In other words, financial health provides the basis for controlling corruption and preventing unethical financial behaviors. This issue has led to financial health, creating a platform for developing a culture of tax compliance of citizens. Financial health creates capacities among individuals, which causes the culture of tax compliance of citizens to improve. According to the present study results, it is suggested that evaluation systems be established in the field of mental health and financial health to assess the situation of citizens in this field. The results confirm the impact of mental health on financial health and the culture of tax compliance on taxpayers. According to the research results and the importance of taxes on the one hand and the role of health in various dimensions of society, on the other hand, it is suggested that officials pay special attention to the mental health of taxpayers.