Identifying and Evaluating Components of Tax System Compatible with Economic Development of Iran Using Delphi Combined Method and Multi-Criteria Decision Making

Since the tax system is the main source of government revenue and fiscal policy instruments for distributing income and wealth and is highly sensitive to economic fluctuations and shocks to GDP, it is considered to be the decisive factor in the realization of the economy. Therefore, the evolution of the tax system is necessary to improve its status in terms of its functions and to achieve the objectives set forth in the Sixth Schedule, in particular its quantitative objectives. Therefore, the present study first examines the current state of the tax system within the framework of tax indices and explains the objectives of the sixth plan for each of these indices and then, considering the major challenges of the tax system, plans to create There will be changes in the country's tax system. The purpose of this study is to evaluate the tax system of the country on the one hand, and on the other hand, to rank the selected tax system. To identify the tax system first by experts, the principal components identified by the 10 experts were assessed using the Delphi approach and finally by the 31 components that were probable in the tax system. Then the identified components were evaluated by DANP method and the inefficiency of the legal system was introduced as the most important component. Also, Vikor's results showed that the ranking of organizations, firstly Alborz Province Tax Administration, then Tehran Province Tax Affairs Organization and third rank belonged to Kermanshah Tax Organization.