A Model of Tax Compliance in Iran

This paper aimed to describe tax compliance with a voluntary approach. It also identifies and studies the causality relations and factors affecting voluntary tax compliance. Also, the other purpose of this study is to describe and figure out the amount of effect these parameters have on taxpayers' behavior.   Statistics for the study has collected from taxpayers and business owners in Tehran, a pool of 151 people, using convenience sampling.   The study seeks an applied approach, and the method for data collection is descriptive. It is field research based on exploratory and casualty. Applying factor analysis explores eight components having impacts on taxpayers' compliance behavior.   The study concludes these eight principal components explain and converge with the dependent variable: Tax compliance, measured by a model of five by Kirchler.    These factors include Attitudes toward paying tax, Tax authority quality of service, Legitimacy of government, Raising justice in society through taxes, Complications of the tax system, Attention to ethics, Knowledge about the tax System, Public willingness to pay taxes, and Fairness and humanitarianism.   Applying multivariate regression indicates that the most influential factors are Attention to ethics, Fairness, and humanitarianism, Attitude toward taxes, Raising justice in society by taxes, and Complications of the tax system.