The main purpose of this study is to investigate the role of government on tax compliance and political relations of companies with respect to the mediating role of economic conditions, for which purpose the data-based method and qualitative-quantitative integration was used. In this study, the statistical population in the qualitative part of selected stock exchange companies is based on the availability of statistical reports during the years 1391 to 1397, and in the quantitative part, all auditors and chief auditors of the General Department of Taxation are large taxpayers. Therefore, according to the population of 4830 people according to Cochran's formula, 356 people were randomly selected and a questionnaire was distributed among them. Statistical analysis performed by SPSS and PLS software finally emphasized that the government, through the country's tax affairs organization as a supervisory body, can improve corporate tax compliance according to economic conditions. Finally, in fitting the regression model, it was found that the indicators of corporate political relations, government officials on the board, economic conditions and government ownership affect tax compliance. It can be said that in companies where the government is a major shareholder, corporate tax compliance is high. In addition, in companies where a government member is on the board, corporate tax compliance is high.