deviation was 0.35. From Score 5, the lowest score given by managers and employees of the

Kerman Province Tax Administration was 2.59 and the highest was 4.59. Organizational moral

values are defined as a subset of the organizational culture that illustrates the multidimensional

interaction between formal and informal systems of behavioral control. These informal systems

include a set of beliefs, norms, and actions that are common for individuals within an

organization. In addition to these informal aspects, the organization's ethical values can also be

expressed through more formal systems such as reward systems, policies, and procedures.

When employees believe that policies and procedures are followed by managers and other

people in the organization with ethical considerations, then ethical values are institutionalized

in the organization. Managers, for example, may exhibit these values concerning ethical

conflict with managers and bosses. In other words, we can reasonably argue that moral context

and environment influence employees' behaviors, including ethical behavior. In the role model

of justice in organizations, Kuhn-Chorshe and Spector argue that organizational actions and

activities exemplify the ethical behavior that enhances perceptions of distributive and

procedural justice. Second, there are two main components of organizational justice, procedural

justice, and distributive justice. Procedural justice refers to justice and equality of organizational

policies and procedures used to determine rewards, while distributive justice refers to perceived

equity and equality of actual outcomes or rewards. Past studies have shown that high levels of

justice are positively associated with satisfaction, commitment, and trust. At the same time, low

levels of justice are associated with poor performance, increased vigilance, and leaving job and