leila sedighi - Ph.D. Candidate in Accounting, Islamic Azad University, Science and Research Branch, Tehran, Iran.
ramezanali royaei - Associate Prof. of Accounting, Islamic Azad University, Science and Research Branch, Tehran, Iran.
mehdi taghavi - Prof. of Economics, Allame Tabataba&#۰۳۹;i University, Tehran,Iran.
faride Haghshenas Kashani - Assistant Prof. of Management, Islamic Azad University, Central Tehran Branch, Tehran, Iran.

The imposition of more economic sanctions on the state and the reduction of oil incomes in recent years have directed attention towards tax and collection of more tax revenues; therefore, the recognition of the determinants of tax evasion is necessary. The decision of taxpayers for tax compliance or evasion is a function of multiple variables. The “culture” variable is a determinant of the tax payer’s behaviour for paying or evading the payment of the tax; and accordingly, the present work is to analyse the link/s existing between organisational culture and tax evasion. In terms of purpose, the present study is applied, methodologically, it is descriptive (survey), and concerning the relations between its variables, it is correlational. The companies admitted to Tehran Stock Exchange make the statistical society of this research, and eventually, ۱۱۰ companies meeting some specific criteria were chosen in this regard. The data collection tool included Hofstede’s Standard Questionnaire (۱۹۸۰) on the cultural organization and Craw Standard Questionnaire for tax evasion (۱۹۹۴) devised based on Likert five-value scale. Once the reliability and validity of the questionnaire were confirmed, it was handed to the top heads of the related companies and the required data were collected. The research data were analyzed using structural equations modelling. The results of the study suggest that organzational culture has a significant impact on tax evasion. Uncertainty avoidance and big power distance lead to the increase of tax evasion, nonetheless, democracy lowers tax evasion.

: Tax, tax evasion, organizational culture, structural equations