Identifying and Ranking the Effective Factors on Increasing the Participation of Iranians in Paying Taxes

Document Type : Original Article


1 Professor of Social Sciences, Faculty of Humanities, Kashan University, Kashan, Iran

2 Assistant Professor, PhD in Political Science-Development, Department of Political Science, Department of Social Sciences, Payame Noor University, Tehran, Iran

3 Master's Student of Social Science Research, Kashan University, Kashan, Iran



Issue: Public participation in paying taxes is one of the important indicators of economic development.
Purpose: Therefore, the present research will try to investigate, identify and rank the factors affecting the increase of public participation in paying taxes in Iran.
Method: The present research is a qualitative interpretive structural model. The statistical population includes the employees of the tax department of Tehran. A researcher-made questionnaire and matrix were used to collect data. The statistical population of this research is the employees of the tax department of Tehran city; 30 experts were selected as targeted sampling.
Results: Based on the findings of the research, 10 influential factors in increasing public participation in paying taxes were identified; which includes political, legal, education and awareness factors, demographic, economic, cultural, social, managerial, and psychological characteristics. The analysis of variables relationships led to the extraction of a four-level model, which political factors and demographic characteristics in the fourth level, legal factors in the third level, educational factors, economic, cultural, social factors, and psychological characteristics in the second level, and organizational factors. Management has been placed at the first level.