Most tax policies are based on how taxpayers decide according to classical economic models. But studies show that conventional decision-making models, regardless of the foundations of social psychology and are designed only based on the economic component and they can not explain the changes and the exact manner of decision-makers performance. So today, there is widespread literature on behavioral tax-based behavior, investigating the components of behavioral economics about the factors affecting tax evasion, also the utilization of policy capacity. This approach can be effective in reducing tax evasion in the country as well as increasing the efficiency of the tax system.