Social Factors Influencing the Tax Compliance Behavior of Real Profits Income Taxpayers in Latakia Governorate

The current study aims to investigate the social factors that influence the tax compliance behavior of real-profit income taxpayers in Latakia Governorate, Syria. The study used Cialdini and Trost's characterization of social factors. To meet research aims, the researcher delivered a questionnaire to a random sample of real profits income taxpayers in Lattakia governorate, with a sample volume of 340 taxpayers out of a population of 3000 taxpayers, in 2023. The study concluded that subjective and descriptive norms had a negative and statistically significant impact on tax compliance, whereas personal and injunctive standards have no statistically important effect.