Presenting the Model of Tax Compliance with the realization approach of Resistive Economy: The Role of Internal and Psychological Factors

Today, the concept of tax compliance has become a common phenomenon in the most countries and identifying the factors which affecting on it, specially internal and psychological factors instead of economic factors, attracted the attention of a large number of researchers in all over the world. So, the purpose of this study is to present a model of tax compliance with the realization approach of Resistive Economy by considering the role of internal and psychological factors such as tax fairness, taxpayers' attitude, trust in authorities and tax morale on tax compliance. The statistical population of this study included 2900 legal persons of Sari tax administration who shall be liable to Value-Added Tax (VAT). The sampling technique in this study was stratified random sampling and the sample size comprises of 550 legal persons. 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 of the study showed that tax compliance is largely determined by tax morale. Moreover, the results suggest that tax authorities should take more concentration on tax fairness for creating favorable attitude in taxpayers and enhancing trust in authorities.