Investigating the impact of government tax policies on the performance of small and medium enterprises of West Azarbaijan with considering the mediating role of entrepreneurial orienteering

The main objective of this research is to investigate the Impact of Government Tax Policies on the Performance of Small and Medium Enterprises of West Azarbaijan, Considering the Mediating Role of Entrepreneurial Orienteering. The research mrthod is descriptive-survey and in terms of purpose it is an applied research. The statistical population of the study is managers of small and medium enterprises of West Azarbaijan province those number is 1126 people. The sample size was 286 using Cochran formula, which was selected by stratified random sampling. In order to collect information, a questionnaire was used. In order to measure government tax policies, the standard questionnaire of Levin et al. (2002) was used to measure the performance of small and medium enterprises from Drinney et al. (2015) and to measure entrepreneurship trends the Wood et al. (2010) questionnaire was used.The validity of the questionnaires was confirmed by the supervisor and one of the management professors. Reliability of the questionnaires by Cronbach's alpha test was 0.85 for the government's tax policy questionnaire was 0.89 for the organizational performance questionnaire and 0.87 for the entrepreneurial orientation questionnaire. In order to analyze the data, the structural equation method was used with the help of LISREL software. The results showed that government tax policies affect the performance of small and medium enterprises in West Azarbaijan Province with regard to the mediating role of entrepreneurial orientation.