Identifying and Modeling Effective Factors on Tax Behavior

According to economic researchers, tax is the most appropriate and stable type of income for the government and an efficient tool for execution economic policies. Therefore, from their point of view, for the continuation of government activities, an efficient tax system is necessary. One of the factors that is very important in establishing an accurate and effective tax system, especially in developing countries, is the tax behavior of taxpayers. The purpose of this research is identifying effective factors on taxpayer’s tax behavior and the structure of relationships between them. For this purpose, mixed methodology is used. Factors have been identified by content analysis, the structure of relationships between them has been identified by interpretive structural modeling, and they have been classified by MICMAC analysis. The results show that taxpayers' financial behavior, transparency in tax collection processes, tax rates and coefficients, unions and trade associations, mass communication tools, tax laws and regulations, the attitude of senior tax managers towards tax culture, designing and establishment a comprehensive tax system and increasing people's awareness are the most important effective factors on taxpayer’s tax behavior