(SHADA: TEHRAN) -- Taxation plays a key role in today's world, and the government's attention to the strength and integrity of the tax system has become increasingly apparent. In the tax system of our country, the tax culture of self-declaration indicates that the need to promote a culture of honest expression and voluntary compliance can reduce the cost of tax collection and accelerate the financing of government needs and thus this is very important for policymakers, decision-makers and managers in planning.
The existence of a leading tax culture contributes significantly to the economic development of that country. On the other hand, managers can better manage and develop the tax culture by raising awareness and studying the factors involved in promoting the society's tax culture. Creating a strong and progressive tax culture in the country can have a significant impact on reducing costs, increasing government revenues and establishing effective controls that result in increased social justice and public welfare. By establishing a coherent tax system, the government's reliance on oil revenues will decrease and a large portion of its current and development costs will be met. Therefore, it is necessary to identify and promote the factors affecting the tax culture in order to take appropriate action in this regard.
A country's specific tax culture can be considered as all formal and informal institutions related to the tax system and their performance that consists of groups such as tax authorities, taxpayers, policymakers, tax experts and academics.