Monetary & Financial Economics

Abstract The key to developing education is, therefore, developing tax culture is not possible without education. The purpose of this study is to design an educational model for promoting tax culture. The method of this study is descriptive and qualitative, according to the research propositions, which was carried out using the Delphi method and by referring to 10 academic and executive experts. By referring to the experts and obtaining their opinions during three Delphi rounds, validation and the final research model were designed. Based on the findings of this study, the categorized factors affecting the educational process of promoting tax culture, including; generalization of education, nature of educational materials, type of teaching materials, educational tools, cultural approach to education, educational information approach (awareness), tax educational philosophy, educational perspective, and education with legal support were identified using the scores that the panel members gave to the effective indicators in the third stage. Also, a review of experts' opinions on the factors affecting the educational model for promoting tax culture using the Friedman test showed that the educational tools index with an average of 8.76, the generalization of education with an average of 7.97, and the educational information approach with an average of 6.51 were ranked first, second, and third, respectively, in the priority ranking of the panel members. Finally, practical suggestions were provided for policymakers and tax practitioners in the country in order to develop the desired educational model and for researchers to conduct future research.