Identifying and Prioritizing Indicators of Lawlessness in NotariesBased on the Best-Worst Approach with an Emphasis on Increasing Tax Revenue

The frequent violations of notaries in terms of non-compliance with tax laws and regulations provide a breeding ground for notaries and taxpayers in the field of movable and immovable property transactions, and in this regard, delay tax collection and ultimately waste government fraudulent rights. The main approach of this study is to provide solutions to managers, auditors, auditors and tax supervisors who have a clearer picture of notarial indicators and help to choose the best strategy to improve tax revenue and prevent the spread of delinquency. The fuzzy Delphi method has been used to identify the indicators affecting the lawlessness of notaries. Data were collected from experts familiar with the research topic. BMW technique was used to analyze the data. The results of ranking 29 sub-criteria of the research show that the sub-criterion of not sending information related to regulatory documents (facilitation law) for tax claims and the sub-criterion of preparing documents for definitive sale, peace, gift, power of attorney sales of vehicles without observing Article 42 of Value Added Law From the subgroup of immovable and movable documents, respectively, have occupied the highest position of importance.