The Effect of Trust in Government on Voluntary Compliance of Taxpayers with the Mediating Role of Tax Justice Perception

Subject Areas :

Farnaz Hajmahmood attar ¹ , Vahid Araei ²

1 - Department of Finance Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran
2 - Department of Finance Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran.

Received: 2022-10-21 Accepted : 2022-12-21 Published : 2022-12-22

Keywords: Taxpayers, Voluntary Obedience, and Perception of Tax Justice, Keywords: Trust in Government,

Abstract :

Abstract The importance and need for tax compliance and identification of new taxpayers has increased more and more according to the conditions of the economic environment, and all governments around the world should try to achieve the desired result to meet the amount of tax revenue.In this study, the effect of trust in government on voluntary obedience of taxpayers is considered by considering the mediating role of tax justice perception. The present paper is descriptive-survey and correlational in terms of data relationships. The statistical population was private companies whose taxpayers referred to the General Directorate of Tax Affairs of Tehran Center in the winter quarter, the total number of which was 33162. The sample size was performed using Cochran's formula and according to the technique of structural equations between 5 and 15 times the number of measures, ie 240 people, using stratified sampling method. Data collection tool is a questionnaire that after confirming its validity by calculating the Lashae coefficient and performing confirmatory factor analysis technique and its reliability by calculating Cronbach's alpha coefficient, structural equation technique has been used in laser software to investigate research hypotheses. The findings show that trust in the government influences the voluntary compliance of taxpayers with regard to the mediating role of tax justice perception. Confidence in government influences the voluntary obedience and perception of tax justice of taxpayers. The perception of tax justice also affects the voluntary obedience of taxpayers.          

References:

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