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“Applying Behavioral Economics Interventions to Strengthen Tax Morale: Designing and Evaluating a Contextualized Model Based on Islamic Economic Principles in Iran”
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Mohsen Esmaeilzadeh1   , Ali Salmanpour *2 , Davoud Haghkhah3 , Sima Eskandari sabzi1 |
1- Department of Economics, Mi.C., Islamic Azad University, Miyaneh, Iran
2- Department of Economics, Mara.C., Islamic Azad University, Marand, Iran , ali_salmanpour@iau.ac.ir
3- Department of Public Administration, Mi.C., Islamic Azad University, Miyaneh, Iran. |
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Abstract: (6 Views) |
“This study was conducted with the aim of examining the application of behavioral economics interventions in strengthening tax morale, through the design and evaluation of a contextualized model based on Islamic economic principles in Iran.”. The research employed an exploratory sequential mixed-methods design conducted in two phases. In the qualitative phase, in-depth interviews were conducted with nineteen experts, and grounded theory analysis was applied. The results led to the development of a six-dimensional paradigmatic model comprising sixteen main categories, sixty subcategories, and one hundred and sixty-five open codes. In the quantitative phase, a fifty-six-item questionnaire was distributed among a sample of 150 experts and specialists in the field of taxation. The collected data were analyzed using confirmatory factor analysis, the fuzzy analytic hierarchy process (FAHP), interpretive structural modeling (ISM), and structural equation modeling (SEM). The results indicated that all validity and reliability indices were at acceptable levels. In the hierarchical analysis, institutional trust and transparency in the use of tax revenues were identified as the first and second priorities, respectively. Interpretive structural modeling revealed a four-level structural hierarchy of factors. Furthermore, the structural equation model demonstrated good model fit and confirmed that causal and contextual conditions significantly influence the core category, while strategic actions strongly lead to positive economic, institutional, and social outcomes.The integration of behavioral economics with Islamic economics provides a comprehensive framework for enhancing tax morale. Strengthening institutional trust, improving transparency in the use of tax revenues, promoting value-based cultural awareness grounded in religious principles, and digitalizing tax processes are identified as key strategies for transforming the national tax system. |
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| Keywords: Tax Morale, Tax Ethical Conscience, Behavioral Economics, Islamic Economics, Institutional Trust, Tax Compliance |
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Full-Text [PDF 1019 kb]
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Article type: Research |
Subject:
Special
Received: 2026/05/13 | Accepted: 2026/08/19
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