to identify and explain the effective factors on tax compliance (a case study of state tax administration of west tehran)

among the most basic requirements of any healthy tax system in the community is to promote and develop the tax culture. in term of this issue, one of the most fundamental problems is tax compliance which includes tax collection. this problem will be just resolved based on public culture and tax culture. the aim of this research is to identify and explain the factors affecting tax compliance (a case study of state tax administration of west tehran). the present research is applied research according to its purpose and on in term of nature and method it is considered a descriptive research. the population consisted of all tax payers to the general administration of west tehran. total of 250 cases were selected as sample using simple random sampling method. in the present study, the income level of the taxpayer, tax rates, tax fines, article 272 q of tax auditing, tax attitudes, dominant social norms, perceived justice, tax knowledge and awareness, the complexity of tax laws, the tax service quality and social responsibility, were considered as the independent variables and their relationship with the tax culture was examined. the extent of relationship between tax culture and tax compliance was studied. in addition, the analysis was done using structural equation model and lisrel software (lisrel). the results indicate that all variables have positive and significant relationship with the tax culture and in the view of taxpayers; tax culture has a positive and significant relationship with tax compliance.