Tax and Its Place in Iran's Doing Business: A Study of industrial experts, industrial scholars and industrialist's Views of the Industry Sector's in Yazd Province Using AHP Method

Doing business index is known as a globally accepted and the most significant criteria to compare the economic situations across different countries. Hence, Islamic Republic of Iran has always tried to monitor this index as well as the related indicators to improve and upgrade its position among the world countries. In this regard, a plan of “developing suitable entrepreneurship environment and resolving obstacles of doing business” has been approved in parliament of Islamic republic of Iran. In the meantime, among indicators of doing business, tax indicator can be considered as one of the main indicators in doing business index. Accordingly, this paper attempts to investigate the importance of tax criterion compared to other doing business criteria from the viewpoints of those involved in Yazd industry sector. To do this, three groups are selected, using snowball sampling technique, namely industrial experts, industrial scholars and as well as industrialists. This study has been done in Yazd as a province which is in the first place in comparison with other 29 provinces in Iran according to “spatial planning of industrial development” which has been done by the ministry of industry, mining and trade. Using AHP method, the results indicate that in total as well as according to three groups’ views, tax indicator have a good place in comparison with other criteria. For this, tax reform is not a priority in comparison with other doing business indicators reforms.