Journal of Tax Research

Abstract

The aim of this research is to study tax action and sociological factors affecting taxpayers in Zanjan. Some theories emphasize on free and creative subject and some others emphasize on the role of structure in selecting the choices of tax compliance and evasion, and the third group of theories emphasize on a combination of both. Theory of Giddens is one of the most important of them. After extracting hypotheses, theoretical and operational definitions of variables, a questionnaire was designed with appropriate validity and reliability. The number of 231 taxpayers was selected to complete the questionnaire by random sampling. The hypotheses were tested using the SPSS software. The results show that instrumental rationality, the social trust structure and perception of tax fairness influence tax action.