Purpose: This research was conducted with the aim of identifying and analyzing the factors influencing the policy of tax justice in the direction of development, using the systematic method of grounded theory.
Materials and methods: In order to obtain the data needed in this research, in the framework of the qualitative approach and using the foundation data method, it was first done through library studies. Then, 15 people from the tax field were selected purposefully and based on a theoretical strategy for an unstructured in-depth interview. And the data was extracted from the mentioned methods. The data analysis is based on the systematic method of Strauss and Corbin in three stages of open, central and selective coding, and using Max Kyuda software (version 2018) analysis and qualitative research model (paradigm model) of tax justice has been extracted. .
Findings: The findings showed that the factors influencing the policy of tax justice in the direction of development with the focus on improving transparency and reducing tax evasion have 6 dimensions and 29 categories, and according to the causal conditions, background conditions and intervening conditions, the strategy have been compiled and presented.