M.A. Thesis:

impact of social factors and education on the tax moral of tax payers

Considering that tax morale of taxpayers has an important role in tax collection, the purpose of this study is to examine the impact of social and political factors on taxmorale taxpayers. And to accomplish research, five hypotheses were tested using structural equations: effect of political freedom feeling, sense of society belonging (responsibility), education and awareness about tax payment, trust in the government and social justice in taxmorale of taxpayers. For this purpose, 120 questionnaires was distributed which consists of 42 questions and after statistical analysis of research's results, it clarified that there was a positive and significant relationship between the five variables and taxmorale of taxpayers and trust in the government and education and awareness have had a greater impact among them. Therefore, in order to enhance the tax morale, it is suggested to improve political freedom, sense of society belonging (responsibility), education and awareness about tax payments and social justice in society.

Keywords: education and awareness،Political freedom،Tax morale