Explain the structural relationships between mental health, financial health and the culture of tax compliance

 Extended Abstract   1.Introduction One of the most important issues in the field of health is mental health and financial health. Mental health as one of the key issues in the individual sphere plays an important role in mental and behavioral performance (2). The importance of mental health has led to its importance in improving various policies (5). Today, mental health has been used in various fields and its evaluation has been used to identify the causes of positive and negative behaviors among different individuals and groups (6). By managing mental health and improving its various aspects, it can be hoped that people will behave within the values, norms and standards of society (8). On the other hand, today, the emergence of corruption as one of the human phenomena has been able to create major problems for different societies (9). Financial health has been formed in response to financial transparency, lack of corruption and reduction of inappropriate financial behaviors (11). Mental health as one of the important issues in todaychr(chr('39')39chr('39'))s societies has an important role and influence on the occurrence of abnormal behaviors (12). Utilizing mental health and financial health as an important issue has always been used in various fields. The use of mental health and financial health capacities has led to the need to examine the role of these variables in improving the culture of tax compliance of citizens. Improving the culture of tax compliance of citizens as an important issue in improving the tax situation of any country, plays an important role in the development and construction of communities. Therefore, the researcher seeks to answer the question of whether mental health and financial health are effective in the culture of tax compliance of citizens? 2.Methods The present research is an application that was done by survey method and in the field. The statistical population of the study included all tax districts of Gorgan. According to the Cochranchr(chr('39')39chr('39'))s formula, in the conditions of uncertainty of the population, 384 people were identified as the research sample. After distributing and collecting research questionnaires, 370 questionnaires were analyzed. The research instruments included three Goldberg (1972) general health questionnaires with 28 items and 4 subscales of physical symptoms (1-7), anxiety and insomnia (8-14), social dysfunction (15-21) and depression ( 28-22). The financial health questionnaire of Rosman et al. (1999) includes 12 questions and the questionnaire of culture of tax compliance Ebrahimian et al. (1397) includes 7 questions and three components of compliance in registration (2 questions), compliance in report D (2 questions) and compliance in payment (3 questions) whose validity and reliability had been proven by researchers. Finally, in order to analyze the data of the present study, the statistical method of structural equations and SPSS software version 20 and PLS version 2 were used. 3.Results The results showed that financial health has an effect on Takmin culture of 0.573. Mental health also has an effect on obedience culture of 0.398. On the other hand, the results showed that all three components of mental health, financial health and culture of tax compliance are in good condition. Finally, the results showed that the research model has a good fit in all indicators. 4.Discussion Attention to health as an important and key issue has always been considered by advanced societies. Improving the level of health as one of the indicators of the development of countries has an important role in the process of improving the health, cultural and social status of individuals. This issue has led to attention to various aspects of health and efforts to improve it as important and key goals. Improving health can have positive effects in other areas of humanity and affect all levels of society. Among the broad field of health, mental health has always been discussed as one of the important and key pillars of health. In todaychr(chr('39')39chr('39'))s society, due to the type of human relationships and the special atmosphere of society, the number of people who suffer from one of the mental illnesses is increasing day by day. Maintaining mental health is one of the most important goals in life. Science and technology have advanced dramatically in the present century, however, they have not been able to play their full role in promoting mental health. The present study found that mental health has an important and influential role in the culture of tax compliance of citizens. With this in mind, investing in improving mental health can improve the level of citizenschr(chr('39')39chr('39')) tax compliance culture to a desirable level. According to the results of the present study, it is suggested that evaluation systems be established in the field of mental health and financial health in order to have an assessment of the situation of citizens in this field. It is also suggested that educational programs be developed to develop mental health and financial health among individuals. Finally, it is suggested that educational content be created to increase the knowledge and awareness of people in the field of mental health and financial health among people. On the other hand, one of the limitations of the present study was the lack of control over the mental and psychological conditions of the respondents when completing the questionnaires, which may affect the results of the research. Ethical Considerations Compliance with ethical guidelines All ethical principles were considered in this article. In order to observe the ethical points in the truth, the researcher undertook to keep all the information in the questionnaire confidential. It also provides the results of the research to the respondents. Funding This research did not receive any specific grant from funding agencies in the public, commercial, or not-for profit sectors. Conflicts of interest The authors declared no conflict of interest