Assessing the effect of tax perception justice and trust in government on tax compliance

Subject Areas : Journal of Capital Market Analysis

Ehsan Sadeghi ¹ , Mohammad Reza Razdar ² , mahmood lari dasht bayaz ³

1 - Department of accounting azad University of qaenat. Iran
2 - Department of Accounting, Qaenat Branch, Islamic Azad University, Qaenat, Iran
3 - Department of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran

Received: 2023-11-05 Accepted : 2024-03-10 Published : 2024-03-26

Keywords: perception of tax justice, trust in government, tax compliance, the tax office of Khorasan Razavi province.,

Abstract :

The purpose of this study is to investigate the effect of the variables of perception of tax justice and trust in the government on tax compliance. Among the variables that influence the tax behavior of people specializing in accounting, the impact of the variables of perception of tax justice and trust in the government on tax compliance was investigated. Also, the statistical population of this research includes tax specialists working in the tax office of Khorasan Razavi province (460 people), based on the results of the Morgan table, 210 people were determined as a statistical sample (random sampling method). The experiment and data analysis were done in two ways: using correlation analysis, exploratory factor analysis and regression analysis, the findings obtained as a result of the analysis show that (1) there is a positive and statistically significant relationship between trust in the government and tax compliance through the perception of tax justice (mediation), (2) there is a statistically significant and positive relationship between trust in the government and tax compliance, and (3) there is a positive and statistically significant relationship between trust There is a government with a perception of tax justice. Also, the model was tested using structural equation analysis and by SMART-PLS2 software.