In every land and society, the people and the government are two sides of the tax system. In order for the tax system to be as efficient and effective as possible, both parties must have a comprehensive understanding of each other. The result of recognition and trust building leads to increase the knowledge of real and legal citizens in the field of assessing the importance of tax and the necessity of paying it. In this research, we have used behavioral patterns to provide a tax culture measurement model. The research approach is of a mixed type (qualitative-quantitative). In the qualitative part, the foundational data theory method is used. The data collection tool in this section is a semi-structured in-depth interview. The statistical population of the research is made up of accounting faculty members, tax auditors, and certified accountants until the theoretical saturation stage (16 interviews). The researcher, according to the conflict with the research, research literature, experts' opinion, finally, 6 main categories including tax culture (cultural education, willingness to pay, honesty and sense of responsibility), causal conditions (social, economic, organizational, political factors, legal and individual); Context or context (psychological cost of compliance, reciprocity, fairness of tax procedures, formal recognition of tax), intervener (tax accountability, economic health, inefficiency of tax expenditures, tax justice), strategy (tax duties, deterministic compliance, common tax interests), has created consequences (confidence building, taxpayers' satisfaction, transparency of tax laws). Then, in the next important step, the researcher analyzed the collected data using open, axial and selective coding, and finally the conceptual model of the research was extracted.