Today, tax revenues are of particular importance in the financing of governments, so that taxes legitimize a government. Increasing tax revenues and paying more attention to this issue is imperative. Especially in the single-product economy similar to Iran, whose main source of income is volatile and unpredictable oil revenues. In this study, while briefly introducing the presented models and classifying them, the effective factors in assessingtrust and public participation in the field oftaxation have been studied and identified with a non-aligned approach, Managerial factors, political factors and managerial factors. Then, in order to better understand the variables affecting this relationship and to understand the existing dynamisms, using the system dynamics modeling approach and drawing causal-circular diagrams (CLD), a model for evaluating public trust and participation in the field of taxation is presented and finally similar. The construction is done by Vensim software. Six basic scenarios of principal component increase and one scenario of simultaneous increase of all principal components simultaneously were analyzed as model levers. The simulation results show a greater positive effect of economic factors on public trust and participation in the field of taxation, with the point that the effect of economic factors is greater than the simultaneous application of all components.

system dynamics, trust and public participation, taxation.