Journal of Tax Research

The importance and need for tax compliance and the identification of new taxpayers, due to economic conditions, has increased more than before and all governments with any kind of political legitimacy all over the world, should try to achieve the desired results for the fulfillment of tax revenue. This research, using philosophical hermeneutics, explores the depth of meaning of the functions and the impact of the legitimacy and acceptability of the Iran political system on the experience of voluntary compliance of taxpayers. 

The research approach is based on understanding how taxpayers interpret and perceive political legitimacy (in various dimensions) and the impact of this understanding on the formation of the meaning of tax commitment and as a result, taxpayers' voluntary payment. Also, the aim of this research is to understand the processes and achieve a deeper understanding of the relationship between the political system and citizens in the field of taxation. With the hope that it will lead to more fundamental insights for policymaking. The basic assumption is that voluntary compliance, is not a purely legal or economic phenomenon, but is rooted in individuals' understanding and interpretation of their place in relation to the political system and sovereignty. the present research method is an applied type with (descriptive-survey) approach. The methodology is based on an exploratory analysis of qualitative data (interviews and texts) to open up semantic horizons related to the legitimacy and voluntary compliance of taxpayers in Iran. By using this approach and applying five criteria for evaluating political legitimacy in Iran (including the decision-making system, public participation, religious democracy, social justice and the constitution), the impact of expanding democratic capacities on the level of tax compliance in the political system of Iran was examined.