نگاهي به فرهنگ مالياتي در ايران

Evaluation of Tax Culture in Iran

Tax can be defined as a ((pecuniary burden laid upon in­dividuals or property owners to support the government)). Taxation is influenced by economic, social, cultural, his­torical, geographical, psychological and additional fac­tors prevailing in the individual countries and their so­cieties. A proper tax culture has been developed in many developed countries during years, as taxpayers and tax collectors fulfill their obligations equally well. In Iran due to socio-political factors, a proper tax culture has not been developed and there is a need for systematic approach to taxation and regulations on tax collection. This paper assesses these issues.