Tax is one of the best and most powerful tools of governments’ financial policy with various functions regulating the economy of the society. Examining the impact of tax culture on tax evasion is the goal of this paper. The statistical sample of this study includes 384 gold sellers and physicians in South Khorasan province. In conducting this research, survey research method and library method are used. Information is collected through a questionnaire and referring to documents and then analyzed. The validity of the questionnaire is determined by examining the important variables related to tax culture and tax avoidance and by applying the opinions of knowledgeable people. The reliability of the questionnaire is calculated to be 0.80 on average using Cronbach's alpha statistic. Using structural equations and Smart PLS software, this study is tested. The findings reveals that people's tax avoidance is significantly and positively impacted by the lack of a tax culture in society, a monitoring and prosecution system for tax collection, and adequate control over officials. Additionally, there is a negative and significant impact on people avoiding paying taxes due to delays in tax collection and the existence of numerous and varied tax exemptions. Finally, the impact of taxpayers on people who avoid paying taxes is unfavorable and insignificant. تفاصيل المقالة