fa تأثیر عوامل فرهنگ مالیاتی بر تمکین مالیاتی در بین مؤدیان امور مالیاتی مدیریتی Management پژوهشي Research <p>  پژوهش حاضر به بررسی تأثیر عوامل فرهنگ مالیاتی بر تمکین مالیاتی در بین مؤدیان امور مالیاتی در 11 استان کشور می­پردازد. یکی از نکات مورد تأکید عموم متخصصین علم مالیه عمومی و مدیران مالیاتی، رشد و توسعه و بهبود تمکین مالیاتی و فرهنگ مالیاتی در جامعه است؛ چرا که هرچه جامعه دارای فرهنگ مالیاتی غنی‌تری باشد، وصول مالیات توسط سازمان امور مالیاتی با موفقیت و سهولت بیشتری همراه است و مؤدیان مالیاتی نیز با رغبت و احساس مسئولیت بیشتری اقدام به انجام وظایف قانونی خود می‌کنند. پژوهش حاضر از طریق روش پرسشنامه به جمع‌آوری داده‌ها پرداخته است . جامعه آماری این پژوهش 11 استان است که دارای شاخص تمکین 93% درصد و بالاتر بوده است و به طور کلی 324 مؤدی به عنوان نمونه آماری انتخاب گردید. داده‌ها با استفاده از آزمون T تک عاملی و تحلیل عاملی اکتشافی تجزیه‌ و تحلیل شدند. تمامی فرضیات در سطح 95/0 مورد آزمون قرارگرفته و معنادار بودند، همچنین از میان عوامل و ویژگی­های فرهنگ مالیاتی، عدالت و کارکرد سازمان با میانگین 59/3 دارای بیش‌ترین میزان تأثیر بر تمکین مالیاتی بوده، صداقت و احساس مسئولیت مؤدیان با میانگین 17/3 در رتبه دوم و نیز تمایل به پرداخت مالیات با میانگین 14/3 در رتبه سوم و کمترین میزان تأثیر را به نسبت دو متغیر دیگر بر تمکین مالیاتی داشته است. </p> <span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">This study investigates tax cultural factors’ effects on tax compliance among taxpayers of 11</span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> provinces of Iran</span></span><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">. Tax compliance and tax culture improvement is the focus of the general public finance experts and tax authorities to create new tax bases or extension of the old ones. The richer the community’s tax culture is, the more successful and easier would be tax collection by tax administrations, and as a result taxpayers are willing to do their legal obligations. The data of the research has been collected by questionnaire. The statistical population includes 11 provinces which have compliance indices of 93% and more. In general 324 taxpayers were selected as a statistical sample.</span><span class="CommentTextChar"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 10pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> The d</span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">ata</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> was analyzed </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">with</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">SPSS</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">software</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">using</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">T</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">-test </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">and</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">one-</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">factor </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">analysis,</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">exploratory factor</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">analysis.</span></span><span class="CommentTextChar"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 10pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> The </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">reliability</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> which </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">was calculated</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">with</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">Cronbach alpha coefficient is 92</span></span><span class="atn"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">%</span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">.</span></span><span class="CommentTextChar"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 10pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">All</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">assumptions</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> which were </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">tested</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> are 95% </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">significant.</span></span><span class="CommentTextChar"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 10pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">Among the</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">features</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">of</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">tax</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">culture,</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">Justice and function</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">, with an average </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">of</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> 3/59, </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">have</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">the</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">greatest</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">influence</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">on</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">tax</span></span><span class="longtext"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: 'Times New Roman' mso-fareast-theme-font: minor-fareast mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA"> </span></span><span class="hps"><span style="LINE-HEIGHT: 115% FONT-FAMILY: "Times New Roman","serif" COLOR: #222222 FONT-SIZE: 11pt mso-ascii-theme-font: major-bidi mso-fareast-font-family: Calibri mso-hansi-theme-font: major-bidi mso-bidi-theme-font: major-bidi mso-ansi-language: EN-US mso-fareast-language: EN-US mso-bidi-language: AR-SA">compliance. Taxpayers’ honesty and sense of responsibility with an average of 3/17 is in the second level and willingness to pay taxes by the average of 3/14 is in third level and has the lowest level of effect on tax compliance vis-à-vis two other variables</span></span> فرهنگ مالیاتی, تمکین مالیاتی, مؤدیان مالیاتی, اعتماد مالیاتی, تحلیل عاملی اکتشافی Tax culture, Tax compliance, Taxpayers, Tax Trust, Exploratory Factor Analysis 0 0 http://taxjournal.ir/browse.php?a_code=A-10-1-241&slc_lang=fa&sid=1 Mahdi Salehi مهدی صالحی 10031947532846001667 10031947532846001667 Yes Saeed Parvizifard سعید پرویزی فرد 10031947532846001668 10031947532846001668 No Mastoureh Ostovar مستوره استوار 10031947532846001669 10031947532846001669 No