Regarding the critical role of TAX and TAX revenues in developing the economic of countries and achieving social objectives, recognition the factors affecting TAX COMPLIANCE is very important. Understanding these factors in order to design efficient methods to increase TAX revenues, requires an understanding of the behavioral aspects of judgment and decision making for TAXpayers on TAX COMPLIANCE. Since TAX payers’ decision to COMPLIANCE is a function of cultural norms, therefore it is critical to consider the influence of culture. This study examines the relationship between organizational culture and CORPORATE TAX COMPLIANCE. In this study to measure organizational culture, Hofstede's Cultural Inventory and to measure CORPORATE TAX COMPLIANCE, a measure based on the difference between expression and certain TAXes is used. Sample of this study included 65 companies from Large TAXpayers Units during the period 1387 to 1391. The conclusions show that organizational culture has a significant effect on CORPORATE TAX COMPLIANCE and CORPORATE TAX COMPLIANCE by low uncertainty avoidance, high individualism, low power distance and high masculinity determined.

Because of no comprehensive research in this area, the aim of this research is identifying all TAX COMPLIANCE factors for the first time, using the OECD TAX COMPLIANCE model (2004). Using explorative studies and regarding the Iranian environmental conditions, this study categorizes the factors into 8 components and 40 indexes; then it analyzes opinions of 61 experts about the indexes effects on TAX COMPLIANCE, by implementation of Fuzzy Delphi Method. The results show that all factors have impact on TAX COMPLIANCE in exception of the TAXpayer type, TAXpayer’ s revenue type, TAXpayer’ s occupation, TAXpayer’ s age, TAXpayer’ s gender, TAXpayer’ s religion, TAXpayer’ s race and nationality, ethnicity backgrounds, establishing TAX advisers, social norms, and civil organizations.

This study inves tigates the effects of TAX avoidance on TAX risk using a conceptual and statistical modeling of TAX risk measuring, based on uncertainty indicator. The sample consists of 114 firms in the period from 2009 to 2016. TAX avoidance is measured by the effective TAX rate (ETR). Also TAX risk is measured using the EGARCH model and defined as the instability of TAX status over time. The research findings show that there is a significant negative relation between effective TAX rate and instability of the TAX status, which means that firms with lower effective TAX rate have instability of TAX status over time. On the other hand, findings indicate an increase in TAX difference in event of effective TAX rate decreases. According to findings, one of the consequences of TAX avoidance is increases of TAX risk. The findings provide new evidence about the consequences of CORPORATE TAX avoidance. These findings can be used to assess the TAX risk of firms based on their effective TAX rate. Also the findings suggest investors and managements to consider the consequences of CORPORATE TAX decreases.

A delay in finalizing a company's TAX file causes a decrease in the real value of the government's TAX revenues, an increase in the cost of TAX collection, and the destruction of the business environment for companies. Therefore, in this article, the factors influencing this delay were investigated by using the data of 45 companies from the three petrochemical, chemical and food industries of Iran and analyzing their TAX files during the financial years of 2015 to 2015 using the combined data regression method. The results show that 62% of the cases were decided in authorities outside the TAX organization and the average time for the companies' TAX cases to be decided was more than 4 years. The results show that the size of the company, TAX complexity, the difference in the diagnostic-expressive TAX rate and the change in the TAX laws have a positive and significant effect on the delay in the finalization of the TAX in all companies, but the results are somewhat different in the petrochemical industry, chemical industry and food industry

Background: Mental accounting attempts to explain the mechanism by which people code, group, and evaluate economic income. The purpose of this study is to explain mental accounting with TAX COMPLIANCE, TAX evasion and TAX ethics in the implementation of TAX system smartness. Method: The present research was among mixed researches. Delphi technique was used in the qualitative part. The community of experts was in the field of TAX affairs, and 20 experts were identified by non-probability and judgmental sampling method, and finally 13 of them declared their readiness to cooperate. The tool was interview and the data was analyzed with Delphi technique. In the quantitative part, the survey method has been used. The community of employees of the TAX affairs department of Tehran were in the field of accounting, and 285 people were selected as a statistical sample and completed the questionnaire. The collected data were analyzed by structural equation modeling and PLS software. Results: The results showed that there is a significant relationship between income TAX and TAX COMPLIANCE, TAX evasion and TAX ethics in the implementation of TAX system smartness. Also, there is a significant relationship between value-added TAX and TAX knowledge, and TAX COMPLIANCE, TAX evasion and TAX ethics in the implementation of TAX system smartness. From a point of view, there is a significant relationship between TAX thinking and TAX COMPLIANCE, TAX evasion and TAX ethics in the implementation of TAX system smartness. Conclusion: It is hoped that the results of this study will help the planners and policy makers in this area in order to make the TAX system of our country more intelligent.

Purpose: The purpose of this research was to identify the effective factors of COMPLIANCE behavior among TAXpayers and the extent these factors impact their TAX COMPLIANCE with a voluntary approach. Methodology: The statistical population was composed of all TAXpayers and business owners in Tehran. Using the availability sampling method, 151 TAXpayers and business owners were selected, and the necessary data were obtained from them through questionnaires. Regarding purpose, the research type was applied, and from the viewpoint of data collection method, it was descriptive. Also, field, exploratory, and causal survey methods were employed. For statistical analysis and to achieve the first goal of the research (identification of factors affecting voluntary TAX COMPLIANCE), the exploratory factor analysis method (dimension reduction) was used. To achieve the second (determining to what extent the identified factors affect TAX COMPLIANCE), multivariate regression was used. Findings: The results of exploratory factor analysis show that eight factors affect voluntary TAX COMPLIANCE including attitude towards the quality of the TAX Organization's services, legitimacy, promotion of justice, complexity, observing ethics, TAX knowledge and information, collective determination to pay TAXes, and fear and altruism. According to the results of multivariate regression, such factors as attitude towards the quality of services of the TAX Organization, promotion of justice, complexity, observing ethics and fear and altruism have a significant effect on the components of TAX COMPLIANCE. Originality: Collecting TAXes based on TAXpayers’ willingness has been one of the goals of governments. If this is realized, it will both have a positive effect on social trust and social capital and help the government save resources that would otherwise be spent for TAX collection operations. All these will eventually increase the efficiency of the government. Identifying and examining these factors can have useful messages for policymakers as they lead to the provision of necessary facilities to promote voluntary TAX COMPLIANCE.

Separating management jobs and ownership imposes agency problem among different groups of stakholders. CORPORATE Governance in organizations is a mechanism for mitigating the problem. Also, in different organizations, TAX computation and payment is viewed as an interesting subject. Investors demand for increasing earnings and firm’s value that make them to reduce the amount of TAXes and may lead to less payment of TAXs. Nevertheless, the public ask for companies’ recognition of fair amount of TAXes and companies’ regular payments of TAXes. In this environment, CORPORATE governance may create balance between the public’s and companies’ interests.This study investigates the relationships between some indexes of CORPORATE governance, such as institutional ownership, board independency and board size, and the issue of TAX avoidance. For this purpose, we studied 146 companies listed in the Tehran Stock Exchange, during 2001-2012. The results from 1227 firm-year data within an unbalanced panel data model showed no significant relationship between CORPORATE governance and TAX avoidance. Additionally, findings showed a negative significant relationship between control variables of profitability and firm’ size, and a positive significant relationship between TAX auditing and TAX avoidance.

The study of TAX COMPLIANCE with new approaches, involve added of non-economic factors such as social factors and institutional structures to the traditional model. The article tries to add "TAX morale" to the model of TAX COMPLIANCE.The components of TAX morale are quantitated with questionnaire which derived from world values survey (wvs). The statistical society included all of the TAXpayers of Isfahan and random sampling was conducted by the TAX Administration and Finance organization in Isfahan. The size of the sample in order to determine the hypothesis of research is equal to 100 TAXpayers. After collecting the data, the analysis by using descriptive and inferential statistical methods has been done. In order to test the hypothesis of the research, we used the multivariate OLS regression and multivariate logistic regression model with two Statements.The results of the estimated models show, attitude towards TAX evasion, social norms and trust to the government and the TAX, legal and judicial system at the level of 95% and age of TAXpayers at the level of 90% have positive and significant effects on the TAX morale. TAX morale variable at the level of 95% has positive and significant effect on TAX COMPLIANCE as well.