Evaluating the behavior of taxpayers through typology according to the analysis of power-trust relations

The purpose of this study was to evaluate the behavior of taxpayers through the main components of trust and power in order to typology of taxpayers. The present research was from the category of applied research and descriptive-survey type, and in the divisions of descriptive research was of comparative research method. For this purpose, 1005 people were randomly selected from the total number of taxpayers referring to the tax administrations of the whole country. The data collection tool was a written questionnaire, after confirming the validity with the help of experts, the reliability was confirmed by Cronbach's alpha. Inferential statistics and mean frequency analysis were used to analyze the research data. The results of the analysis showed that the average power and trust is not very high (3.63 and 3.34 out of 5 points, respectively). It can be stated that exercising the power of the tax system and also trusting that system in line with the purpose of paying taxes is low, which will lead to a decrease in taxpayers' compliance with the tax. Therefore, at the end, solutions to improve the obedience score are presented as the most important interactive behavior of individuals with the tax administration.