Factors Affecting Good Tax Governance in Iran

Tax sovereignty is the fundamental structure of all governments. Good tax governance can lead to a good taxation system. Through the development of tax justice and fairness, proper tax leadership contributes to the increasing trust and, in turn, taxes collected timely can better provide economic developments. The current study aims to identify factors affecting good tax governance in Iran. Questionnaires were used for collecting research data. To measure research items, a total of 37 questionnaires were received from experts. The comparison of mean test was used to examine respondents' insights, while the Friedman test was applied for ranking indicators affecting the good tax governance. The analytical findings revealed that , transparency, accountability, political stability, government efficiency and effectiveness, quality of laws and regulations, rule of law, control of corruption, participation, justice and impartiality, ethical and professional behavior, tax risk assessment reducing the tax gap, tackling tax evasion, accountability, consensus orientation, comprehensiveness, independence, legitimacy, performance enhancement, economic growth, and social and human development affect tax sovereignty.