Seyyed Shojauddin Hosseini Rad - Department of Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran
Reza Fallah - Department of Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran
Mahdi Maranjuri - Department of Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran
Marzieh Ali Khani Kashkak - Department of Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran

This study aimed to explain mental accounting with tax attitudes in smartening the tax system in ۲۰۲۲. This qualitative and survey study used the Delphi method to identify the optimal situation, examine the current situation and then explain the mental accounting model with tax attitudes in smartening the tax system by a cross-sample questionnaire. In this research, the chain sampling method was used in the Delphi section. In the first round of Delphi, ۲۰ experts were identified, and finally, ۱۳ declared their readiness to cooperate in providing expert opinions. The size of the statistical sample was calculated using Cochran's formula, which includes the employees of the Tax Affairs Department of Tehran in the field of accounting, and ۲۸۵ people were selected as a statistical sample. After distributing the questionnaire to the statistical sample, the collected data was analyzed using PLS software. The results showed a significant relationship between income tax and tax knowledge, religiosity, patriotism, and the perception of the transparency of tax reports in smartening the tax system. In addition, there was a significant relationship between value-added tax and tax knowledge, religiosity, patriotism, and perception of the transparency of tax reports in smartening the tax system. There was a significant relationship between tax thinking and tax knowledge, religiosity, patriotism, and the perception of the transparency of tax reports in smartening the tax system. The results will help planners and policymakers make Iran's tax system more intelligent.

Tax, tax attitude, tax smartening, Mental Accounting