Journal of Tax Research

Background and Purpose: In order to examine the relationship between a person's Personal Characteristics and his tax culture, the Personal Characteristics of that person, who have an abstract, long-term motivational goal and reflect his principles and beliefs about what is important to him in life, and an important role in people's motivation to make decisions and Has moral behavior, Za considered. On the other hand, the tax system is a set of important factors in understanding the personal tax culture, including tax evasion, tax compliance, and the tax system. Tax evasion means violating legal regulations, tax compliance means convincing the taxpayer to act and fulfill tax obligations according to the law, which is a problematic and complex issue.  In relation to the tax system, a moderating variable, i.e. the individual's understanding of the fairness of the tax system, is considered in the model.  Therefore, the purpose of the study was to investigate the effects of Personal Characteristics on personal tax culture with the moderating role of understanding the fairness of the tax system.

Methodology: The current research is practical in terms of its purpose and descriptive-survey in terms of data collection. The statistical population includes all knowledge-based and technological companies in Isfahan Scientific & Research Town. Data collection tool, a  questionnaire was distributed online and 420 questionnaires were collected, and with only 390 cases that are valid for analysis due to data screening that included missing data,were finalized for analysis. SEM (CB-SEM) and CFA methods, respectively, to determine structural equation modeling confirmatory factor analysis using SPSS and AMOS software; And Process software was used to path analysis to estimate the different indirect effects, and finally bootstrapping method was used for moderate effects.

Findings: Among the elements of Personal Characteristics; direct and indirect conservatism despite the moderating factor; Understanding the fairness of the tax system has the greatest impact on the personal tax culture and its components. This finding is not far from expected because it seems that people are probably conservative due to the fear of heavy fines, lack of exemptions and loss of credit in the tax system.  In fact, coercion and coercion resulting from the legality of paying taxes and the conservatism and risk aversion of income owners and economic businesses as taxpayers, despite the progress and development of tax culture, will have the greatest impact. components; Openness to change, tax evasion and tax compliance are in the next categories.