Seyyed Yaser Ebrahimian Jolodar^1*, Masoud Ahmadi² and Niloofar Imankhan<sup>3

1</sup>Department of Management, Sari Branch, Islamic Azad University, Iran
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²Department of Management, Sari Branch, Islamic Azad University, Iran
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³Department of Management, Firoozkuh Branch, Islamic Azad University, Iran
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Today, the concept of tax compliance has become a common phenomenon and attracted the attention of a large number of researchers in order to identify the factors affecting it. Previously, studies of tax compliance have concentrated on the effect of economic variables and less attention is paid to social-psychological factors. So, the purpose of this research is to present the model of tax compliance by considering the social-psychological factors. From the population of 2,900 legal persons of Sari tax administration in Iran who are liable to Value-Added Tax (VAT), 550 legal persons were stratified randomly. For assessing construct validity, we used the SEM method and a confirmatory factor analysis was performed with the help of Analysis of Moment Structures. The findings revealed a significant and positive impact of tax fairness, taxpayers’ attitude, trust in authorities and tax morale on tax compliance. Furthermore, the results showed that tax compliance is largely determined by tax morale. Moreover, the results suggest that tax authorities should concentrate on tax fairness for creating favorable attitudes among taxpayers, enhancing trust in authorities and improvement of morale obligation.

Keywords: tax compliance, taxpayers’ attitude, tax fairness, tax morale