Investigating the effect of attitude, risk aversion and loss aversion of tax payers on tax compliance considering the moderating role of personality type (case study of tax payers of Kerman city)

The purpose of this research is to investigate the effect of taxpayers' attitude on their tax compliance. By knowing and understanding the effective factors in the decision-making of tax payers, it is possible to help increase tax compliance and increase tax revenue with training and techniques and even amending tax laws and regulations and processes. This research is of applied and descriptive-survey type, and from the point of view of the time dimension, it is one of the cross-sectional studies that was conducted in the solar year 2022 (tax year 2021). The statistical community of this research consists of financial managers, accountants and tax payers of businesses and companies that are required to submit tax returns in Kerman province. Since the statistical population of this research is assumed to be unlimited, in order to determine the sample size, Cochran's formula for the unlimited population was used and the sample size was estimated to be 384 people, and a questionnaire was used to collect data. The results of the research show that the attitude of taxpayers towards the complexity of the tax system has an inverse and significant relationship with tax compliance, and the complexity of the tax system causes less compliance by taxpayers, and also the attitude of taxpayers towards handling and tax crimes has a direct and significant relationship with tax compliance. That is, if taxpayers have this attitude that the probability of their fraud being discovered is low, or the amount of their tax crimes in case of detection is low, their tax compliance will decrease. Also, the results showed that the personal attitude of taxpayers towards taxes has a direct and meaningful relationship with tax compliance, and the more positive personal attitude taxpayers have towards paying taxes, and it is their moral duty, helping the government to do valuable work and paying in general If they consider tax as the right thing to do, their tax compliance rate is higher. Also, based on the research results, the relationship between risk aversion and loss aversion with tax compliance is direct and significant. Regarding the moderating role of taxpayers' personality type, the results show a significant effect of some personality types on the relationship between taxpayers' attitude, risk aversion and loss aversion with tax compliance.