Designing a Tax Compliance Model for Companies (Taxpayers) from the Perspective of the Role of Government and Social Conditions

Subject Areas : International Journal of Finance, Accounting and Economics Studies

fatemeh hesni moghdam ¹ , Ghodratollah Talebnia ² , hamid reza vakilifard ³

1 -
2 -
3 - Associate Professor Islamic Azad University, Science and Research Branch, Faculty of Management and Economics, Tehran, Iran (Corresponding Author)

Received: 2024-11-22 Accepted : 2025-04-19 Published : 2025-05-21

Keywords: Tax Compliance, Political Relations, Government Ownership, Social Conditions,

Abstract :

Purpose: Social and cultural conditions prevailing in the society in the degree of desire for tax

compliance The main purpose of this study is to investigate the role of government on tax

compliance and political relations of companies.

Design/methodology/approach: In this research, a survey method and a researcher-made

questionnaire have been used. Statistical analysis has been performed for statistical analysis of

relationships using LISREL and SPSS software. The target population is all auditors and chief

auditors of the General Directorate of Taxation of large taxpayers. In a community of 4830

people according to Cochran's formula, 356 people have been selected and a questionnaire has

been distributed among them. Cronbach's alpha statistic was used to evaluate the reliability of the

questionnaire. In all cases, the values ​​obtained from this statistic indicate the appropriateness of

the reliability of all target items in the questionnaire.

Findings: Finally, after statistical analysis, it was found that designing a tax compliance model for

companies is possible due to the role of government. The government, through the country's tax

authority as the oversight body, can also improve corporate tax compliance according to social

conditions.

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