The imposition of more economic sanctions on the state and the reduction of oil incomes in recent years have directed attention towards tax and collection of more tax revenues; therefore, the recognition of the determinants of tax evasion is necessary. The decision of taxpayers for tax compliance or evasion is a function of multiple variables. The “ culture” variable is a determinant of the tax payer’ s behavior for paying or evading the payment of the tax; and accordingly, the present work is to analyze the link/s existing between organizational culture and tax evasion. In terms of purpose, the present study is applied, methodologically, it is descriptive (survey), and concerning the relations between its variables, it is correlational. The companies admitted to Tehran Stock Exchange make the statistical society of this research, and eventually, 110 companies meeting some specific criteria were chosen in this regard. The data collection tool included Hofstede’ s Standard Questionnaire (1980) on the cultural organization and Craw Standard Questionnaire for tax evasion (1994) devised based on Likert five-value scale. Once the reliability and validity of the questionnaire were confirmed, it was handed to the top heads of the related companies and the required data were collected. The research data were analyzed using structural equations modelling. The results of the study suggest that organizational culture has a significant impact on tax evasion. Uncertainty avoidance and big power distance lead to the increase of tax evasion, nonetheless, democracy lowers tax evasion.

The polite listener In England stares at the speaker attentively and blinks his eyes occasionally as a sign of interest. That eye-blink says nothing to Americans, who expect the listener to nod or to murmur something such as "mm - hmm”. And in some parts of  Far East, it is impolite to look at the other person at all during conversation.It is often argued that, in teaching foreign languages, culture and language are interwoven in a way that it is not possible to present language without its culture. However, until a new method of teaching language, called communicative approach, which is sociolinguistically oriented, had not come into existence, this belief was not used to be observed in textbooks and language classes. This method intends to create situations in the classroom in which foreign language can be used as naturally and authentically as the native speakers of target language use it for communicative purposes.The problem of teaching culture, nevertheless, does not end here. Nowadays, foreign languages are taught with different and varied objectives. Is it necessary for all foreign language learners to get familiar with the culture of foreign language they are supposed to learn? As Schumann (1984) claims, is it true that second language learning is impossible, unless one gives up his/her own native culture and adopts the culture of foreign language community? What are some relevant issues regarding teaching English in Iran? These are actually some basic questions raised in this article. Whereas definite answers are not necessarily provided in this paper, some areas of research related to culture, and teaching foreign language are put forward.

Background: Ethics in tax culture can be considered as a set of perceptions, insights and reactions of individuals to the tax system. The aim of this study was to provide a model of ethics in the tax culture in order to transform the tax system in the tax departments of the north of the country. Method: The present study is applied-developmental in terms of purpose and descriptive-correlational in terms of research. The statistical population consists of 350 general managers and deputies, heads of provincial center affairs, heads of city departments and heads of departments of the Northern tax Affairs Organization. The statistical sample size was selected using 200 simple random sampling method. Descriptive statistics and structural equation modeling were used to analyze the data using SPSS software version 26 and Smart-PLS version 3. 2. Results: The results of structural equation model showed that ethics in tax culture has a direct and significant relationship with the implementation of the tax system, tax payment system, tax revenue, diversification of financing, tax compliance. The implementation of the tax system, tax payment system, tax revenue, diversification of financing, tax compliance has a direct and significant relationship with the evolution of the tax system. The implementation of the tax system, the tax payment system, diversification of financing, has a direct and significant relationship with tax compliance. Also, the tax payment system has a direct and significant relationship with the implementation of the tax system and tax revenue. Conclusion: Efforts to establish ethics in the tax culture in the country can have a significant impact on reducing costs, increasing government revenues and creating effective controls that result in increased social justice and public welfare.

Education is a continually developing activity, it shapes the way an individual develops their attitudes, thoughts and behavior. Education is not just about being literate but it is an overall development of the person in every aspect of their lives. A society's educational system can be greatly linked to its culture as the culture that one is in have an affect on the type of curriculum the institutions will develop in order to cater to every individual of that particular culture. Education moulds and shapes a society and it is influenced by the culture of the particular country or society. The educational system acts as a point of reference for the society's needs and demands. The principles that dominate this article is culture and education are interrelated and interconnected. Every educational paradigm is influenced by the culture of the society in which it operates. This essay underlines the extensive connection between culture and education. As a result, the goal of this essay is to depict these features from a Philosophical-Psychological Approach.

Regarding the cultural factors affecting tax compliance, there is strong evidence that taxpayers are not just affected by binding legal mechanisms and instruments in various countries. This paper examines the promotion of tax culture and its impact on the expansion of tax umbrella and the identification of new taxpayers. In this research, the factors affecting tax culture have first been identified and ranked using Analytical Hierarchy Process (AHP) in the following nine groups: cultural and demographic norms, social values, financial and administrative corruption in the society, the rule of law, tax knowledge, enforcement guarantees, satisfaction of taxpayers and tax officials and the determination of government officials. Then, the impact of factors so identified on the expansion of tax umbrella has been studied. This research has been conducted at the level of experts consisting of university faculty members, tax auditors, and directors of departments at the Iranian National tax Administration. According to the results obtained, enforcement guarantee, tax knowledge and cultural norms ranked first to third. Also, the sub-criteria of age difference of individuals, improvement of the ethics of employees in each profession, the existence of poverty in society and insufficient prosperity, observance of laws, observance of morality and values, familiarity of individuals with criminal acts, index of public supervision over the spending of tax revenues, taxpayer's perception of an equal application of law, reverence by tax officials, clarification of the law and its efficiency have been scored the highest in the sub-criteria prioritization. The results of the study in regard with the effect of the identified factors on the expansion of tax umbrella showed that cultural norms, social values and levels of financial and administrative corruption had the highest impacts.

Today, the concept of tax compliance has become a common phenomenon in most countries and attracted the attention of a large number of researchers in order to identify the affecting factors on it. This research also outlines the main factors affecting the taxpayers' compliance such as tax justice, tax culture and attitude of taxpayers, is seeking to provide solutions to improve tax compliance status in the Iranian National tax Administration. So, in the first step, a set of infrastructures which shaping tax justice, tax culture and attitude of taxpayers are identified based on research literature, backgrounds and experiences of other countries, and in the next step, based on the views of the professors and experts of this sector, by Delphi technique and in three steps have been screened. The Delphi panel consists of 23 experts and in surveyed study, 550 companies selected as a sample of the total amount of legal persons of value added tax of the tax Administration of Sari and questionnaires distributed among them randomly. The data were analyzed by using SPSS and AMOS software. The results of the study showed that distributive justice and the factors of socialization are the most important factors which affecting tax compliance. The findings also revealed a significant impact of tax justice, tax culture and taxpayer's attitude on tax compliance.

The aim of this paper is to study the effect of social capital on tax culture in the western cities of Mazandaran province. The research method was a survey and the data were collected by a questionnaire. All donations referring to the tax Office of the cities of Noshahr and Chalus have been selected as the statistical population, which is 24500 according to the statistics of 2018 of whom 400 people were chosen through the stratified sampling method and based on the Cochran formula. The findings show that the average social capital and tax culture are more than the average. 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 taxpayers to pay taxes. Also, 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. Therefore, in order to strengthen and promote the tax culture, attention to social capital, and in particular cognitive social capital, is necessary to reduce the tax evasion among the taxpayers.

The management of the country's tax system can't achieve to its goals, without knowing and considering dominant tax culture and its administration. This paper determining factors of tax culture of taxpayers in Tehran and prioritizing among them. This paper reviews characteristics of tax culture of several countries. Methods used in this research are field, applied, exploratory, and descriptive. Gathered data are the result of distributed questionnaires among taxpayers in Tehran. For determining tax culture factors, analysis method of data is Factor Analysis. With use of Principle Component Analysis method and Varimax Rotation, dependency of every variable on every factor was determined. As result, 3 factors, that had most variance, were determined. First: tax equity and tax organization performance factor that includes equity, non-confidence to tax principals, tax organization transparency, tax spending, responsibility, corruption, and tax type variables. Second: truthfulness and responsibility of taxpayers factor that includes not presenting data, lying, and being pride of not paying tax, and social responsibility variables. Three: bias to pay tax factor that includes tax evasion, negotiation, and resistance on not paying tax variables.

Regarding the critical role of tax and tax revenues in developing the economic of countries and achieving social objectives, recognition the factors affecting tax compliance is very important. Understanding these factors in order to design efficient methods to increase tax revenues, requires an understanding of the behavioral aspects of judgment and decision making for taxpayers on tax compliance. Since tax payers’ decision to compliance is a function of cultural norms, therefore it is critical to consider the influence of culture. This study examines the relationship between organizational culture and corporate tax compliance. In this study to measure organizational culture, Hofstede's Cultural Inventory and to measure corporate tax compliance, a measure based on the difference between expression and certain taxes is used. Sample of this study included 65 companies from Large taxpayers Units during the period 1387 to 1391. The conclusions show that organizational culture has a significant effect on corporate tax compliance and corporate tax compliance by low uncertainty avoidance, high individualism, low power distance and high masculinity determined.