معاونت پژوهشی دانشگاه تبریز Journal of Economic & Developmental Sociology 2322-4371 8 2 2020 02 20 The role of social capital on tax culture (case study of Cities in West of Mazandaran Province) The role of social capital on tax culture (case study of Cities in West of Mazandaran Province) 105 134 9824 FA Seyyed Ebrahim Hosseini Norian PhD student in Economic Sociology and Development, Islamic Azad University, Babol Branch Ali Rahmani Firozjah Associate Professor, Department of Sociology, Islamic Azad University, Babol Branch, Babol, Iran Seyfollah Farzaneh Department of Sociology, Islamic Azad University, Babol Branch, Babol, Iran Journal Article 2019 09 12 One of the sources of government revenue is tax revenues. Social and cultural problems of the society, the weakness of social capital and its indicators have led to poor tax practices and the absence of tax culture among the people. Therefore, the paper was aimed at the relationship among social capital and tax culture in western cities of Mazandaran province. The research method was survey and collected by a questionnaire. Tax payers referring to the Tax Office of the cities of Noshahr and Chalus have been selected as the statistical population, which are 24500 according to the statistics of 2019. The stratified sampling method is 400, based on the Cochran formula. The findings show that the average social capital and tax culture are too modest. There is a positive and direct relationship between the amount of social capital and the tax culture. The greater the social capital, the greater the willingness of tax payers to pay taxes. There is a positive and direct relationship between the three dimensions of social capital and the individual and organizational dimensions of tax culture. Multivariate regression results show that 69.2 percent of tax rate changes are explained by social capital, and sociological capital has had a greater impact on tax culture. The result is that, in order to strengthen and promote the tax culture, attention to social capital, and in particular social capital, is necessary to reduce the tax evasion among the tax payers. One of the sources of government revenue is tax revenues. Social and cultural problems of the society, the weakness of social capital and its indicators have led to poor tax practices and the absence of tax culture among the people. Therefore, the paper was aimed at the relationship among social capital and tax culture in western cities of Mazandaran province. The research method was survey and collected by a questionnaire. Tax payers referring to the Tax Office of the cities of Noshahr and Chalus have been selected as the statistical population, which are 24500 according to the statistics of 2019. The stratified sampling method is 400, based on the Cochran formula. The findings show that the average social capital and tax culture are too modest. There is a positive and direct relationship between the amount of social capital and the tax culture. The greater the social capital, the greater the willingness of tax payers to pay taxes. There is a positive and direct relationship between the three dimensions of social capital and the individual and organizational dimensions of tax culture. Multivariate regression results show that 69.2 percent of tax rate changes are explained by social capital, and sociological capital has had a greater impact on tax culture. The result is that, in order to strengthen and promote the tax culture, attention to social capital, and in particular social capital, is necessary to reduce the tax evasion among the tax payers. https://sociology.tabrizu.ac.ir/article_9824_68470379c7d8cda8237dcfd40733b596.pdf