The goal of the study was to create a model for tax evasion based on income tax. The researchers used grounded theory and interviewed experts to identify the main causes, contexts, prevention strategies, and consequences of tax evasion. They found that lack of tax culture, transparency, and efficiency in the tax system contribute to tax evasion. Creating a comprehensive database for companies, promoting a tax culture, reforming tax laws, and reducing tax exemptions were suggested as key strategies to prevent tax evasion. The consequences of tax evasion include unfair income distribution, reduced economic transparency, and lower government revenues. This study is the first in Iran to develop a model for income tax evasion based on income tax.