The Role of Tax System in Improving Taxpayer Compliance (Case Study: Kohgiloyeh Boyer Province)

The importance and special position of taxation in the economy of any country is not concealed for any of the professionals and experts in this field. Thus, according to the country s tax system weaknesses and shortcomings, evolution of the tax system has always been considered by interested parties including public and private activists. Doubtlessly, in the tax reception process, tax payers do affect the country s tax system. Therefore, a basic strategy of tax organizations is obtaining the tax payers cooperation and satisfaction with voluntary payment. Thus, the general purpose of this research is investigating the role of tax system in improving tax obedience. This research is an applied and correlation research. The sample consists of all the employees of Assets General Office of kohgiluyeh Boyer (180 people). We obtained the data via two researcher-made questionnaires. After we analyzed the data using the SPSS software, the research hypotheses got accepted and the research findings revealed that there is a positive and significant association between the internal factors (training the rules, simplifying the tax rules texts, tax payers honesty and responsibility, awareness of tax importance and justice and the correct performance of tax organization) and tax obedience, and the internal factors dimension can predict the tax payers obedience. It also became evident that there is a positive and significant relation between the external factors (general management, cultural factors, social factors, legal factors, and economic factors) and tax obedience, and external factors dimension can also predict the tax payers obedience. Therefore, some suggestions for improving the tax payers obedience were made.

Keywords:

Tax System , Tax Payers Obedience , Tax Culture , Tax System Internal Factors , Tax System External Factors , Assets General Office of Kohgiloyeh Boyer