This research was conducted to design a tool to study the impact of citizens' economic capital and their conflict of interest with the government on tax culture in Bojnourd city. The present research was qualitative in terms of approach. The statistical population is experts in the field of tax culture who are not necessarily economists but can also be sociologists. But its sample includes professors of Islamic Azad University, Azadshahr Branch, majoring in Sociology of Development. Also, heads and experts of the Tax Affairs Organization in Bojnourd city and experts in this field are also part of the statistical population of this study. The researcher purposefully approached a number of members of the statistical sample and continued this process until repeatable results were achieved. The data collection tool included semi-structured interviews. The data analysis method included the use of a data-driven approach. Interviews were conducted with 14 heads (managers) and experts of the Bojnourd City Tax Affairs Organization. In total, 13 components were identified, which belong to three main variables. Thus, economic capital has 2 components, conflict of interest has 8 components, and tax culture has 3 components. The significance level of the normal test in 3 variables was greater than 5 percent. Therefore, all three variables meet the assumption of normality. According to the data, it was observed that the fit statistics were at an acceptable level. The results of the various interviews were expressed in the form of 24 components and a total of 51 questions were designed. The Cronbach's alpha test for the entire questionnaire and the significance test for each item showed that the questionnaire was approved.