Studies in Public Service Administration

Identification and Hierarchical Structuring of Tax Compliance Determinants in Iran

Document Type : Original Article

Authors

zohreh tahmasbi yasavli 1
ali Farhadi Mahalli 1
alireza matoufi 2
mojtaba tabari 3

1 Department of Public Administration, Go.C., Islamic Azad University, Gorgan, Iran.

2 r Department of Public Administration, Go.C., Islamic Azad University, Gorgan, Iran.

3 Department of Public Administration, Qa.C., Islamic Azad University, Qaemshar, Iran

https://doi.org/10.22054/spsa.2026.92389.1159
Abstract
Tax compliance is considered one of the key factors in the efficiency of the tax system and the sustainable provision of government revenues. However, identifying the factors and drivers influencing tax compliance is particularly important, especially in developing countries. The purpose of this study is to identify and level the drivers of tax compliance in Iran. This research is exploratory in nature and was conducted using a qualitative approach. In the first stage, the drivers influencing tax compliance were identified through semi‑structured interviews with 10 academic and executive experts. In the second stage, Interpretive Structural Modeling (ISM) was employed to analyze the relationships among the drivers and to determine their hierarchical levels. The findings indicated that the drivers of tax compliance consist of five main factors: tax justice and fairness, proper tax administration, macro tax policies, cultural development and belief formation, and the equitable distribution of the tax burden. The results also revealed that tax justice and fairness, cultural development and belief formation, and the equitable distribution of the tax burden are positioned at the first level and within the dependent cluster. Proper tax administration is located at the second level and within the autonomous cluster,
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Studies in Public Service Administration
Volume 4, Issue 12
Summer 2026
Pages 185-218

  • Receive Date 26 May 2026
  • Revise Date 08 July 2026
  • Accept Date 19 July 2026

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