Factors affecting the tax culture from the perspective of taxpayers and tax experts VAT Office in Tehran
Subject Areas : Journal of Cultural ManagementMohammad Masihi 1 , Aboulghasem Mohammad nejad alizamini 2
1 - کارشناس ارشد حسابداری، دانشکده اقتصادی و دارایی
2 - کارشناس ارشد مدیریت بازرگانی، دانشگاه آزاد واحد علوم و تحقیقات تهران،
مسئول مکاتبات
Keywords: tax culture, knowledge of tax payers satisf, Job Satisfaction, tax agents, will
, 
, govern, rule of law enforced,
Abstract :
Introduction and Objective: Identify factors affecting the tax culture and solutions toimprove itMethod: The method used in this study is applicable, the type of data, quantitative and themethod of data collection, descriptive and correlational. Structural equation modeling (SEM)method for the analysis of the conceptual model is based on the research data analysissoftware LISREL 8. In two parts: confirmatory factor analysis (CFA) and structural model. Inthe first part, the technical characteristics of the questionnaire with the reliability index,converged check and the second part of the structural coefficients were used to investigateour hypothesisFindings: The results show that one of the obstacles to the realization of income tax is thetax culture. Based on the results of familiarity with the rules, understand the people on theproper implementation of laws, a person familiar with the preferences, the process ofcollection, preservation and protection of the enforcement of law and respect of clients andtheir makers is an important issue affecting the formation of tax culture. The findings alsoshow that tax payers and law-makers do their job activities to be very important and equalmoral and religious values and tax crimes and violations of national and international knowthere's fitness taxConclusions: Our results indicate the positive and significant impact of knowledge of taxpayers satisfaction, job satisfaction, tax agents, will govern and, rule of law enforced onorganizational culture
