Given the importance and role of taxation in the economic development of any country, designing a model for tax compliance of companies in the Iranian tax system is essential. In the first part of the research, using the Grounded Theory, interviewed 25 financial experts including (faculty members of accounting and taxation in universities, financial managers, senior auditors, supervisors) whose work experience is between 5 to 30 years. The required requirements were obtained. In the second part of the research, the designed model of tax compliance was evaluated using a questionnaire that was distributed among 140 financial experts. The results show that factors such as developing and facilitating the relationship between taxpayers and the tax organization using software and tax culture play an important role in corporate tax compliance. The present study is more comprehensive than previous studies in that it has evaluated the role of various factors such as economic and cultural on tax compliance.
Keywords: tax compliance of juridical persons, grounded theory, causality conditions, intervening conditions, context conditions and consequences