The purpose of this study is to investigate the tax culture of tax payers in the Iranian Tax Administration. This was an applied-descriptive survey study. The statistical population was divided into three groups according to the share of tax revenue in 2017 and 12 provinces from 31 provinces...

The purpose of this paper is to explore the relationship between personal values and personal tax culture regarding the perception of a tax system's fairness. The paper deals with the main theoretical starting points of the fundamental cornerstones of the general tax culture such as tax evasion,...

This paper presents the findings of two Randomized Controlled Trials (RCTs) that were conducted in collaboration with the Australian Taxation Office (ATO). The first trial tests the effect of changes to letters (timing, social norms, color, and provision of information about charitable...