The effect of the resistance economy policy announced by the leader on the payers’ tax compliance and case study (legal entities in Yazd province)


  • Ali Reza Mokhtari Ardakan
  • Mahmoud Moin Aldin
  • Akram Taftiyan



Objective: Taxes as a major source of government revenue based on internal capacity, the strength of the economy plays an important role. This study examines the impact of policies issued by the leader of the resistance economy's level of tax compliance. Research time period 2010 - 2013. Methodology: The research in nature and method was descriptive and in terms of the purpose is the application. Methods of collecting data in this research library. To collect data in this study, the information contained in the financial statements of companies surveyed is essential. Results: The results showed that, in other words the level of tax compliance increased after notification of the strength of economic policy. Conclusion:  In addition, the level of tax compliance of trading after the announcement of the policy of resistance economy, increase tax compliance. And finally, the production companies increased after the announcement of the policy of resistance economy.