Purpose: Social and cultural conditions prevailing in the society in the degree of desire for tax compliance The main purpose of this study is to investigate the role of government on tax compliance and political relations of companies. Design/methodology/approach: In this research, a survey method and a researcher-made questionnaire have been used. Statistical analysis has been performed for statistical analysis of relationships using LISREL and SPSS software. The target population is all auditors and chief auditors of the General Directorate of Taxation of large taxpayers. In a community of 4830 people according to Cochran's formula, 356 people have been selected and a questionnaire has been distributed among them. Cronbach's alpha statistic was used to evaluate the reliability of the questionnaire. In all cases, the values obtained from this statistic indicate the appropriateness of the reliability of all target items in the questionnaire. Findings: Finally, after statistical analysis, it was found that designing a tax compliance model for companies is possible due to the role of government. The government, through the country's tax authority as the oversight body, can also improve corporate tax compliance according to social conditions.
moghdam et al. (Fri,) studied this question.