The main source of government revenue in Iran is revenue from crude oil and its products export. In the Sixth Development Plan bill, the government's emphasis on reducing the dependency of the state budget on oil and increasing the tax share to increase the tax revenue sources. The new government's approach to increasing tax revenues is a change in the taxpayers’ willingness to pay taxes in the...

The logit regression model was used to measure the willingness to pay, and the parameters of this model were estimated based on maximum likelihood (probability) method. For this purpose, 377 double-duplex questionnaires were completed by random sampling method in Kohgiluyeh va Boyer Ahmad provinces. Based on the results, over 68.3% of respondents, they expressed their desire to participate in t...