One of the factors that has recently been mentioned in order to improve social capital from theeconomic aspect is the fulfillment of tax obligations through education and culture. It seems that the mostimportant result of training taxpayers is to improve the fulfillment of tax obligations, which can lead to theimprovement of social capital. The present research tries to examine one of the important aspects for thefoundation and improvement of tax implementation in the country, which is the training of the tax plan in theeffectiveness of tax implementation. To detect the effects of educational programs on taxpayers' behavior(fulfilment of tax obligations and business results), the factor-based modeling approach, which is a part-towhole approach, has been used. This research is of applied type and its statistical population consists of legalentities of Tehran city and by examining articles in foreign and domestic scientific databases in the field ofresearch, factors were identified and through the tax organization database and questionnaire during the periodof 2014 to 2019, the desired information has been collected. After identifying the factors, the relationshipbetween them and the relationship of the factors with the environment and finally modeling the basis factor andimplementing it in AniLogic software, it was concluded that the training courses held for each taxpayer canimprove the taxpayer's perception of the amount of tax that has been assigned to him. Decrease, which will leadto the fulfillment of tax obligations and improvement of social capital and changes in profitability and costlevels.
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