iarjbmIARJBMIARJBM2708-514710.47310/iarjbm.2025.v06i01.001Analysis of the Relationship Between Self-Esteem and Tax Compliance in Companies Listed on the Iraqi Stock ExchangeQasemKademHamedUniversity Of Baghdad-College of ScienceThis study aims to examine the correlation between self-esteem, and tax compliance among decision-makers of two state banks in Iraq that are traded on the Iraqi Stock Exchange namely, Bank of Baghdad and Al-Mansour Bank for Investment. Adopting a mixed-methods approach, the study identifies ethical responsibility, confident decision making, and trust in authorities as key factors influencing tax compliance. Quantitative results show a positive significant relationship between self-esteem and tax compliance, with self-esteem being the best predictor. Qualitative data analysis using thematic analysis illuminates further the ethical dimension between compliance and ethical responsibility with a moral duty to comply and the trust for the governing authority to be fair and expert. Although both banks appeared to comply with taxing authorities, the "tool" they choose differed based on culture and their interactions with regulators. This has aligned with evidence to inform practitioners and policymakers specifically on the organizational level, particularly through the findings from the compliance research into psychological dimensions.