How people contribute to tax revenues is the result of a society's tax culture, in which important factors are involved. This research seeks to answer the questions of what factors affect the tax culture of the people and what are the strategies and strategies to promote this culture. In order to answer the first question, the documentary method has been used and among 140 research topics related to the subject, 48 titles have been carefully examined. As a result, the factors affecting tax culture in 4 categories of individual, social, organizational and legal factors have been extracted. اند. Studies show that the role that tax laws and organizations play in creating a tax culture is far greater than the role of individuals as individual agents. The second question was answered through interviews with experts, during which 13 experts in the field of communications and economic and tax experts were interviewed using semi-structured interviews, and strategies and strategies in the form of three categories of social strategies. Organizational and legal are provided. Employee financing, the use of specialized personnel, transparency and information on tax spending and the creation of a comprehensive tax system are among the organizational solutions. In the social sector, we can point to the strengthening of religious and moral values ​​and attention to the socialization of the new generation as a cultural strategy and the use of media as a propaganda strategy.