• Abdolhossein Talebi Najafabadi
  • Narjes Kamali Kermani
  • Hamza Hesari
  • Maryam Bahmani Mahmood



Abstract. Social trust is the reflection of the laid down laws and regulations and their execution. Social trust is occurred when one understands the acceptance of the truth as his/her duty. The basic working procedure for promoting tax acceptance, the development of tax ethics in the structure of the tax system, agents, auditors and, in particular, tax payers and its executive solution is the growth of community trust. The purpose of this research is to examine the relationship between social trust and tax evasion. Data were collected by a questionnaire and analyzed by structural equation modeling. The statistical sample of this research includes 384 tax payers from North Khorasan Province, which were surveyed in
1995. Findings of the research indicate that there is a negative and significant relationship between social trust and tax evasion. Also, the findings showed that the relationship between social trust and tax evasion is higher among female payers than male ones. In addition, they showed that the relationship between social trust and tax avoidance by payers without financial literacy is stronger than those having financial literacy.
Keywords: financial literacy, payers’ gender, social trust and tax evasion


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