The theory of planned behavior, proposed by Isaac Ajzen in 1991, posits that an individual's behavioral intention is influenced by three dimensions: attitude towards behavior, subjective norm, and perceived behavioral control. This study aims to explore the factors that impact tax compliance based on the theory of planned behavior, focusing on the years 2022 to 2023 in the metropolis of Tabriz. To achieve this objective, the study examines the relationship between sub-criteria of the three dimensions, namely tax morale, tax fairness, trust in the government, power of authority, tax complexity, tax information, and tax awareness, and tax compliance using Pearson correlation methods and structural equations. The research sample consists of randomly selected taxpayers in Tabriz metropolis, with a total of 424 participants. Out of these, 210 individuals completed the questionnaire. The results of Pearson's correlation test and the analysis of structural equations reveal a positive relationship between tax fairness, trust in the government, power of authority, tax information, tax awareness, and tax compliance. On the other hand, tax complexity is negatively associated with tax compliance. No significant relationship was found between tax morale and tax compliance. Based on the value of the standardized coefficients (beta), the variables of trust in the government and tax fairness have the greatest effect, and the variables of tax awareness and tax information have the least effect on tax compliance.
