Assessing the effect of tax perception justice andtrust in government on tax compliance

The purpose of this study is to investigate the effect of the variables of perception of tax justice and trustin the government on tax compliance. Among the variables that influence the tax behavior of peoplespecializing in accounting, the impact of the variables of perception of tax justice and trust in thegovernment on tax compliance was investigated. Also, the statistical population of this research includestax specialists working in the tax office of Khorasan Razavi province (۴۶۰ people), based on the results ofthe Morgan table, ۲۱۰ people were determined as a statistical sample (random sampling method). Theexperiment and data analysis were done in two ways: using correlation analysis, exploratory factoranalysis and regression analysis, the findings obtained as a result of the analysis show that (۱) there is apositive and statistically significant relationship between trust in the government and tax compliancethrough the perception of tax justice (mediation), (۲) there is a statistically significant and positiverelationship between trust in the government and tax compliance, and (۳) there is a positive andstatistically significant relationship between trust There is a government with a perception of tax justice.Also, the model was tested using structural equation analysis and by SMART-PLS۲ software.

Keywords:

perception of tax justice , trust in government , tax compliance , the tax office of KhorasanRazavi province.