Payame Noor University Governmental Accounting 2423-4613 8 1 2021 09 23 Futures Studies of the Tax System in Iran: A Socio-Cultural Perspective Futures Studies of the Tax System in Iran: A Socio-Cultural Perspective 97 114 7923 10.30473/gaa.2021.57082.1442 FA Einollah Zamani Eskandari PhD. Student in Accounting, Kish International Center, Islamic Azad University, Kish Island, Iran Mohammadreza Mehrabanpour Assistant Professor, Department of Accounting, University of Tehran, Tehran, Iran. Azita Jahanshad Associate Professor, Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran. Journal Article 2021 01 06 Subject and Purpose of the Article: The purpose of this study is to identify and evaluate the effective drivers in the socio-cultural field of the country's tax system. Research Method: The present study is based on data type, Hybrid; by purpose, Practical and from the perspective of data collection, it is a descriptive- survey research. The drivers of the country's tax system in the socio-cultural field were identified using the methods of the panel of experts, open questionnaire, interview and fuzzy triangular Delphi. Research Findings: The following drivers were identified as effective drivers in the socio-cultural sphere of the country's tax system: 1. People's faith and belief in paying taxes, 2. Attention to justice and fairness, 3. People's use of reciprocal services, 4. Fundamental change in the framework Sovereignty, 5. Indicators of governance, and 6. Determining the effects of paying taxes in the society were identified. Which according to the type of distribution in the center of coordinates, indicates the instability and non-inferiority of the system under study. Conclusion, Originality and its Contribution to the Knowledge: It is necessary to establish a futures research center in the country's tax affairs organization in general and to pay attention to the governance indicators, taxpayers' tax citizenship rights, and the government's support for the general tax-free tax. Subject and Purpose of the Article: The purpose of this study is to identify and evaluate the effective drivers in the socio-cultural field of the country's tax system. Research Method: The present study is based on data type, Hybrid; by purpose, Practical and from the perspective of data collection, it is a descriptive- survey research. The drivers of the country's tax system in the socio-cultural field were identified using the methods of the panel of experts, open questionnaire, interview and fuzzy triangular Delphi. Research Findings: The following drivers were identified as effective drivers in the socio-cultural sphere of the country's tax system: 1. People's faith and belief in paying taxes, 2. Attention to justice and fairness, 3. People's use of reciprocal services, 4. Fundamental change in the framework Sovereignty, 5. Indicators of governance, and 6. Determining the effects of paying taxes in the society were identified. Which according to the type of distribution in the center of coordinates, indicates the instability and non-inferiority of the system under study. Conclusion, Originality and its Contribution to the Knowledge: It is necessary to establish a futures research center in the country's tax affairs organization in general and to pay attention to the governance indicators, taxpayers' tax citizenship rights, and the government's support for the general tax-free tax.

https://gaa.journals.pnu.ac.ir/article_7923_944ea6365e5be5f09936baec7f91d151.pdf