In the economy of many countries of the world, tax revenues are considered one of the most important sources of financial provision for governments and are considered as an effective tool for macroeconomic policies. Considering the role of taxes in the economy, which is an allocative-distributive financial lever, the phenomenon of tax evasion as an anti-value can be a serious threat to the continuation of social life and the realization of social welfare. The purpose of this research is to identify and rank the components that are effective on extra-fiscal. The research method in this article is qualitative and the conceptual model extracted in it is based on Shannon entropy modeling, which was used to determine the components of the model. In this article, after reviewing 54 related researches published in journals and reliable scientific sources, among approximately 380 confirmed primary sources, the main components of extra-tax were identified using meta-synthesis method and extraction of open and content codes. Using the Shannon entropy method, the components were ranked based on the importance coefficient and finally the conceptual model of the research was compiled. The conceptual model of the research includes 3 main variables, which are: the external macro environment, the internal macro environment and the personal environment of taxpayers. In the presented model, the most important components that obtained the highest coefficient of importance in para-finance are legal and legal factors, economic factors and management factors in order of rank.