Dynamics of Individual Taxpayers' Voluntary Tax Compliance Behavior: An Empirical Study

This study explores the factors influencing individual taxpayers' voluntary tax compliance behavior employing the exploratory factor analysis method, and ranks the effective variables using multivariate regression analysis in the Iranian tax system. Utilizing a five-scale questionnaire, aligned with Kirchler et al.'s compliance components and informed by the Slippery Slope Framework, the research employs ۱۳۵ and ۲۷ questions to measure independent and dependent variables, respectively. The study focuses on a sample of ۱۵۱ selected individual taxpayers in ۲۰۲۲. Factor analysis identifies eight significant factors affecting voluntary tax compliance, including attitude towards the quality of tax organization services, legitimacy, justice elevation, complexity, ethical considerations, tax knowledge, collective determination to pay taxes, and fear/hostility, which explain ۶۳.۴۹۸ percent of the variance. The results of multivariate regression analysis revealed the priority order of variables. The study also delineates the hierarchy of compliance effectiveness as commitment, capitulation, resistance, disengagement, and game-playing and provides some practical insights and lessons for policymakers aiming to boost VTC in an optimal order and foster a more responsible society.

کلیدواژه ها:

Public finance ، tax and fiscal issues ، individual taxpayer ، voluntary tax compliance ، slippery slope framework