Tax compliance and non-evasion measures are required for providing enough budgets both for the Tax Administration and the countrychr('39')s affairs. Therefore, it is important to pay attention to the factors leading to tax evasion and also the reasons for non-cooperation of citizens with the organization. Tax compliance will not occur as long as citizens are not informed of their rights under the law or they are not subject to their citizenship rights under the tax law. Citizenship rights of TAXPAYERS will continue from the Income status check and so-called TAXPAYERS’ audits until a dispute and judgment arises between TAXPAYERS and the Tax Administration. On the other hand, the constitution, as well as the direct tax and value added tax laws, are silent on TAXPAYERS’ citizenship rights, and frankly, there are no specific legal provisions to observe TAXPAYERS’ citizenship rights. According to the Charter of Civil Rights issued and published by the 11th and 12th governments, the rights of the people in dealing with government organizations have been emphasized, so it is expected that taxpayerchr('39')s citizenship rights will be considered as an important principle in the law so that the rights and the duties of the parties in fulfilling their role in governing the country must be fulfilled. It should be noted that with respect to the reciprocal rights of the Tax Administration and TAXPAYERS, the respective challenges should be reviewed each year and the necessary solutions should be considered on the agenda.

Today, the concept of tax compliance has become a common phenomenon in most countries and attracted the attention of a large number of researchers in order to identify the affecting factors on it. This research also outlines the main factors affecting the TAXPAYERS' compliance such as tax justice, tax culture and attitude of TAXPAYERS, is seeking to provide solutions to improve tax compliance status in the Iranian National Tax Administration. So, in the first step, a set of infrastructures which shaping tax justice, tax culture and attitude of TAXPAYERS are identified based on research literature, backgrounds and experiences of other countries, and in the next step, based on the views of the professors and experts of this sector, by Delphi technique and in three steps have been screened. The Delphi panel consists of 23 experts and in surveyed study, 550 companies selected as a sample of the total amount of legal persons of value added tax of the Tax Administration of Sari and questionnaires distributed among them randomly. The data were analyzed by using SPSS and AMOS software. The results of the study showed that distributive justice and the factors of socialization are the most important factors which affecting tax compliance. The findings also revealed a significant impact of tax justice, tax culture and taxpayer's attitude on tax compliance.

Governments need stable and reliable financial resources to carry out their public duties, and taxes have long been one of the most important sources of funding for governments to carry out their duties. Preventing or reducing the amount of tax evasion has been one of the important concerns of governments in the economic field in recent years. In this research, the category of tax evasion using artificial intelligence and focusing on a set of 57 financial and non-financial indicators at the macro-economic level, TAXPAYERS and tax auditors, in a sample including 978 legal TAXPAYERS' files of the General Directorate of Tax Affairs of Mazandaran. It has been examined for the years 2011 to 2018. In this research, in order to extract effective features, sine cosine and gray wolf optimization algorithms were used, and decision tree and artificial neural network algorithms were used to model tax evasion and test features. Based on the results, the sine-cosine optimization algorithm along with the decision tree predictor has a lower error value than other models and provides a more accurate model for predicting tax evasion.

In Direct Tax Act, penalties and incentives are two strategies for realization of the expected tax revenues. In this study the interaction between individual businesses TAXPAYERS' behaviors and National Tax Administration is investigated by using prospect theory which is based on behavioral economics approach. For this purpose, the structure of the tax compliance of the mentioned TAXPAYERS is evaluated via the changes in penalty and incentive rates. In this way, a special questionnaire regarding the items of individual businesses sector of Direct Tax Act was designed for tax compliance evaluating and the results obtained using Bayesian Hierarchical method. The results indicate that the investigated individual business TAXPAYERS, at all income levels were more sensitive toward incentive rates, so that this result can be useful for tax policymakers.

In this paper, we present indices by which it is possible to characterize and detect those potential users of false invoices in a given year, depending on the information of their tax payment, their historical performance and characteristics, using different types of data mining techniques. In this research first, clustering algorithms like Self-Organizing Map (SOM) and neural gas networks are used to identify groups of similar behaviors of TAXPAYERS. Then decision trees, neural networks and Bayesian networks are used to identify those variables that are related to conduct of fraud and/or no fraud, detect patterns of associated behavior and establishing to what extent cases of fraud and/or no fraud can be detected with the available information. We utilize some information gained from tax auditors who are working in the Tax offices of Tehran and the informal unofficial statistics and anonymous questionnaire from some companies to gain primary data to detect fraud and compare different techniques of false invoices. To determine the main indexes in false invoices, we divided TAXPAYERS to the micro and small enterprises and on the other side medium and large enterprises and examined the factors of fraud on each groups, with neural gas networks, separately. Particularly the neural gas method found that it was possible to identify some relevant variables to differentiate between good or bad behavior, not necessarily associated with the use and sale of false invoices. Kohonen’ s method however, did not provide any behavioral patterns. In the case of micro and small businesses, the percentage of correctly detected fraud cases was 92%, while in the case of medium and large enterprises, this percentage was 89%.

The design of e-government websites with improper service quality is one of the common problems in the contemporary era. Users’ perceptions of e-service quality are affected by their perceived service content and delivery quality. In this study, based on the model of e-government service quality, first we identify the factors of service content and delivery related to Value Added Tax (VAT) system in Iran. Then, we develop a conceptual model that depicts the influence of these factors on service quality and users’ satisfaction. Data gathering is performed through electronic questionnaire and the case study of TAXPAYERS using VAT services. The results show that transactional performance and accessibility respectively, have the greatest impact on quality of service content and delivery. In addition, the users’ positive perceptions of service content and delivery quality influence their positive perceptions of overall service quality. This study offers the design of a user-centric governmental website with effective service quality to improve users’ satisfaction and also to encourage the adoption and continuance use of these services.

In this paper by assumption the probability of tax collusion and Violation, we study the policy of tax payers, inspectors and government in a triple game. On the base of Nash bargaining solution and determination of appropriate domain of bribery, we analyze separately the policy of government in using honest inspectors, dishonest inspectors and both of them in verification the reports of TAXPAYERS. Then we calculate the optimum revenues of each side in an equilibrium state of each game.

The management of the country's tax system can't achieve to its goals, without knowing and considering dominant tax culture and its administration. This paper determining factors of tax culture of TAXPAYERS in Tehran and prioritizing among them. This paper reviews characteristics of tax culture of several countries. Methods used in this research are field, applied, exploratory, and descriptive. Gathered data are the result of distributed questionnaires among TAXPAYERS in Tehran. For determining tax culture factors, analysis method of data is Factor Analysis. With use of Principle Component Analysis method and Varimax Rotation, dependency of every variable on every factor was determined. As result, 3 factors, that had most variance, were determined. First: tax equity and tax organization performance factor that includes equity, non-confidence to tax principals, tax organization transparency, tax spending, responsibility, corruption, and tax type variables. Second: truthfulness and responsibility of TAXPAYERS factor that includes not presenting data, lying, and being pride of not paying tax, and social responsibility variables. Three: bias to pay tax factor that includes tax evasion, negotiation, and resistance on not paying tax variables.

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.

One of the important risks of any tax system is the lack of tax compliance of TAXPAYERS, and in fact, the degree of tax compliance is a measure of the efficiency of that country's tax system. Therefore, the current research seeks to model the quality of tax audits based on the acceptance of legal TAXPAYERS. This research is of a mixed type and with an exploratory approach, its model and process is qualitative and quantitative (mixed), in the qualitative phase, theoretical sampling and data collection through in-depth interviews with 15 tax and audit experts and Then, the obtained information was analyzed and finally, the model was extracted and the theory was created. In this research, using the systematic approach of Strauss and Corbin (1998), modeling the quality of tax audit based on the acceptance of legal TAXPAYERS along with its explanatory components (causal conditions, background , strategies, interventionist and consequences) were explained. The quantification of the model was formed by formulating a questionnaire based on the components of the model and their operationalization, in the quantitative part of the questionnaire prepared from qualitative indicators and through Cochran's formula in a sample method. A cluster of 384 suitable returned questionnaires was used for quantitative analysis. The data analysis method was based on the PLS3 method. The findings of the research model include types of causal factors, strategies, intervenors, contextual factors, and consequences, which were examined and validated in two dimensions and components. Quantitative and qualitative stage was done. The design of the tax audit quality model based on the acceptance of legal TAXPAYERS leads to improved attitudes (increasing public trust), increasing and timely collection of taxes, reducing collection costs, and ultimately improving the quality of tax audits.