This study aimed to investigate the factors that result in the avoidance of payment of tax by the taxpayers in Urmia. A survey research a method was followed. A questionnaire developed for the research was used to collect the data. Data analysis showed that tax culture, lack of tax trust, tax number and complexity of rules and regulations, inefficient bureaucracy and administrative structure, inefficient system of reward and punishment mechanism, the failure to completely identify the taxpayers, benchmarking of the performance of other taxpayers, different exemption of tax structures and system weakness and efficient pursuit resulted in avoidance of tax payment.
Tax-paying avoidance, Taxpayers, Tax culture, Tax belief, Tax exemption
