Alireza Rostami - Department of Management and Accounting, Roudehen Branch, Islamic Azad University, Roudehen, Iran
Abbas Toloie Eshlaghy - Department of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran
Reza radfar - Head of Technology Management Department Azad University, UAE Branch

The issue of increasing tax revenues and possible ways for this increase is an attractive issue for governments. Especially in a single product economy like Iran, whose main source of income is volatile and unpredictable oil income. Today, tax revenues play an important role in financing governments so that tax is considered as a legitimizing factor for a government. After introducing the presented models and classifying them, this research aims to investigate and identify the effective factors in increasing tax revenues and evaluating public trust and participation in the field of tax with a meta- synthesis approach. The main components of this dynamic model include economic, cultural factors and political factors. Then, in order to better understand the variables affecting this relationship and understand the existing dynamics, a model has been presented for evaluating trust and public participation in the field of tax using the approach of system dynamics modeling and drawing causal-loop diagrams (CLD). Finally, the simulation has been done by Vensim software. Three basic scenarios for increasing the main components and one scenario for simultaneous increase of all the main components were analyzed as levers of the model. The simulation results indicate the positive effect of economic factors on trust and public participation in the field of tax. The point is that the effect of economic factors is greater when all simultaneous components are applied.

System Dynamics, trust and public participation, Tax, scenario