Investigating Tax Culture of the Tax Payers of the Iranian Tax Administration

10 Pages Posted: 8 Apr 2019

See all articles by Sorush Niknamian

Sorush Niknamian

Board Member of Weston A Price Foundation (WAPF), Washington DC, United States; Liberty University

Date Written: July 16, 2017

Abstract

The purpose of this study is to investigate the tax culture of tax payers in the Iranian Tax Administration. This was an applied-descriptive survey study. The statistical population was divided into three groups according to the share of tax revenue in 2017 and 12 provinces from 31 provinces selected by cluster and quota sampling. The sample size was calculated using the Cochran formula for a large population of 690 people for each group. A questionnaire was used to collect data. The content validity of the questionnaires was confirmed by the experts and the construct validity was verified by factor analysis. The reliability of the questionnaires was also calculated using Cronbach's alpha (0.925). The data were analyzed using correlation coefficient, mean test and factor analysis using the Structural Equation Modeling in LISREL. The results showed that each of the components of the tax culture of the tax payers was higher than satisfactory.

Keywords: Culture, Tax Culture, Tax Payers

JEL Classification: G00

Suggested Citation

Niknamian, Sorush, Investigating Tax Culture of the Tax Payers of the Iranian Tax Administration (July 16, 2017). Available at SSRN: https://ssrn.com/abstract=3353566 or http://dx.doi.org/10.2139/ssrn.3353566

Sorush Niknamian (Contact Author)

Board Member of Weston A Price Foundation (WAPF), Washington DC, United States ( email )

NW Washington, DC 20016 USA.
Washington, WA Washington 20016
United States

Liberty University ( email )

1971 University Blvd, Lynchburg, VA 24515
Lynchburg, VA Lynchburg 24515
United States
6125035141 (Phone)

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