محمدرضا قیسی

Purpose: One of the indicators of economic development in the countries is the participation of citizens. One of the most important issues is the participation of citizens in paying taxes. Methodology: In this research, a model for promoting popular participation in paying taxes at the Tehran Tax Administration has been addressed. This study was carried out in combination; in the qualitative section, a sample of 20 individuals was deliberately targeted at experts in the field. The qualitative tool in the research was a semi-structured interview and a small tool for a researcher-made questionnaire. The statistical population of this study is 384 attendants and 254 employees of the General Directorate. A random sampling method was used. According to the opinion of the professors, the tool was selected through the implementation of 30 questionnaires and the determination of Cronbach's alpha The research used in this study was exploratory factor analysis, T test, Factor Factor Analysis and Verifiable Factor Analysis, which was performed using SPSS software and Lisrel software and MonteCarloPCA program and structural equation modeling technique (SEM). Findings: The research findings show that in this study 8 factors have been discovered to increase the participation and its model has been extracted and approved by the experts. Among these factors, technological and economic have the highest value and have been introduced as the most important factor for promoting participation. Discussion: these couple therapy approaches can be used as a useful strategy for creating coherence and creating a conscious relationship to the interaction of mental elements to improve couples' relationships.