Taxpayers' Perception of Public Sector Accountability (Public Sector Accountability, Government Financial Transparency, Balanced and Surplus Budget, Effective Dissemination of Information, and Public Government Participation) on Voluntary Compli

Document Type : Research Paper

Authors

1 Department of Accounting, Payame Noor University, Tehran Iran.

2 Master of Science in Accounting, Zanjan Science and Research Branch, Islamic Azad University, Zanjan, Iran

3 Department of Accounting, Payame Noor University, Behshahr Branch, Behshahr, Iran.

Abstract

Purpose: The present study seeks to trace taxpayers' perception of public sector accountability, including (public sector accountability, government financial transparency, balanced and surplus budget, effective dissemination of information, and public participation of the government) on the voluntary compliance of taxpayers' behavior.
Research Method: Due to the lack of accurate statistics about population size, Cochran's formula for unknown population size was used to determine the sample size. Accordingly, the sample size was calculated to be 384 people. Finally, 400 questionnaires were distributed and examined among all people in the population. From the distributed questionnaires, with repeated follow-up by the researcher, 267 complete and usable questionnaires were obtained.
Findings: It was observed that there is a significant positive and significant correlation between all independent variables including (public accountability of the government, financial transparency of the government, balanced and surplus government budget, effective dissemination of information, interaction of the government with citizens, and public participation) with the dependent variable of the research (voluntary compliance of taxpayers' behavior) at the 99% confidence level.
Conclusion Originality and its Addition to Knowledge: Voluntary compliance of taxpayers' behavior refers to tax compliance and the public's commitment to fulfilling the necessary requirements for tax declaration and payment. Public opinion expects their government to be financially responsible, and for this purpose, they demand administrative soundness, transparency, effective dissemination of information, holding public hearings, and providing accountability reports so that the performance of government officials who have access to public resources can be evaluated.

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History

  • Receive Date: 19 July 2025
  • Revise Date: 03 October 2025
  • Accept Date: 01 October 2025

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