محمد نظری پور

Today the effect of tax compliance upon the fulfillment and continuance of tax incomes is fully understood by anyone. This investigation attempts to look into the economic and non-economic factors involved in tax compliance. The participants of this study are the official staff of the Tax Affairs Organization and the real taxpayers of the city of Hamedan from October to December 2014. The required data has been collected by means of questionnaires and in order to further prove their validity, the feedback of the respective elite persons has been employed. Along the same veins, in order to verify the consistency of the above-mentioned questionnaires, Cronbach's alpha has been used whose magnitude has been calculated as 0.92. Descriptive and inferential statistics have been used for analyzing of the collected data. Concerning the inferential statistics, KMO, ANOVA (Variance analysis) and TOKI tests have all been used and all the respective operations and analyses are done by the use of SPSS software version 16. At the end, the results indicated that, tax benefits, tax crimes and punishments, tax fairness, and attitudes towards taxes are all highly significant factors in tax compliance. It has to be pointed out that among all such factors, the tax attitude which is a non-economic factor, has had the greatest amount of influence upon tax compliance.