Tax compliance is a conceptual alignment between tax amounts and principles of tax justice. In societies with strong and complex tax systems, the importance of tax compliance as a key factor in enhancing public trust and economic stability becomes more prominent. Perceptions of tax justice and trust in the government are also crucial tools used in evaluating and analyzing tax compliance. The aim of this research is to present a model of tax compliance with a focus on perceptions of tax justice and trust in the government. This study falls within the category of mixed research and is exploratory in nature, conducted in two qualitative and quantitative phases. Theoretical foundations were gathered through library research and document studies to explain the literature related to the research topic. The research population includes policymakers and planners working in the Tax Affairs Organization and academic experts in the field of taxation, totaling 25 individuals identified as experts. In qualitative research, non-random purposive sampling, including targeted sampling and theoretical saturation criteria, was used, resulting in the identification of 25 participants. A total of 25 questionnaires were collected, and four questionnaires were used for further validation, resulting in a final collection of 29 questionnaires.
In the quantitative section, the research population consists of all tax officials and taxpayers in the North Khorasan, Razavi Khorasan, South Khorasan provinces, and Tehran province. Cochran's formula is used for sampling in the quantitative phase, employing a cluster sampling method that is accessible. Due to the unlimited size of the research population, a sample size of 385 individuals was determined, and 400 questionnaires were distributed, with a total of 262 questionnaires collected. Descriptive and inferential statistical analyses were performed using software such as Excel 2013, SPSS 26, ANP, and Smart-PLS3.
Based on the qualitative analysis, considering the results of fuzzy Delphi and panel consensus, and reaching theoretical saturation, three dimensions, four components, and twenty-three indicators were identified by experts. After testing and validating the research model, the results indicate the confirmation of the model, meaning the proposed dimensions, components, and indicators are validated. To examine and validate the models, the model determination coefficient was obtained after confirming the dimensions, components, and indicators. Additionally, the goodness-of-fit (GOF) index was used to measure the model's goodness, showing strong overall fit of the research model. Dimension rankings also indicate that the highest priority is related to the dimension of trust in the government, with tax compliance being the lowest-ranked dimension, and the dimension of perception of tax justice holding the second rank.
