The present study examined the factors which affect tax culture of the business taxpayers (stationery guild in Alborz Province). This is methodologically an experimental research based on the survey, as well as the field study and document mining also were used. Our statistical population consists of 850 stationery stores located in Alborz Province including Karaj, Mah-dasht, Muhammad-shahr, Eshtehard, Hashtgerd, Nazar-abad & Taleghan. Sample size is 265 which has been estimated by Cochran formula. Sampling is performed in two stages: firstly the share of each town is determined using stratified sampling. Then, random sampling is used for each stratum. A researcher-made questionnaire is used to Data gathering. The administered questionnaire consists of 51 items with five-option likert responses including very high, high, average, low & very low. Four Main hypotheses and 17 secondary hypotheses are tested. Main hypotheses are: -There is a significant relationship between the socialization factors & tax culture -There is a significant relation ship between the external organization factors & tax culture -There is a significant relation ship between the internal organization factors & tax culture -There is a significant relation ship between the personal factors & tax culture. All of the main and secondary hypotheses are accepted. The findings show that socialization factors (guild mates, religious commitment, media, taxpaying tradition in family, commitment to law in family), external organizational factors (trade :::union:::s, tax lawyers, awards for Comphant taxpayers, automation, TARA, tax communication, tax regulations, transparency), Internal organizational factors (taxpayers' educational level, motivation to social participation, taxpayers' familiarity with tax regulations, positive attitude of taxpayers towards the performance of tax system, political trust on government) improve tax culture.

Keywords: Tax Culture, Socialization Factors, External Organizational Factors, Internal Organizational Factors, Personal Factors

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