Identify the Main Factors Affecting Risk Management in the Tax Organization

The country's tax system consists of various components, the analysis and analysis of each of which will lead to the promotion and increase of the efficiency of the tax system. The process of collecting taxes in the country has generally started from finding a unit and the process of reviewing, identifying and determining taxes, and finally, by paying or protesting against the relevant taxes, the tax process has been completed, which ultimately leads to fraudulent government tax collection. In this direction, there are several problems and challenges facing the tax system from the beginning of the process to the end, and counting these problems and solving them will improve the tax system. The method used in this study is field. The statistical population of this study includes people working in the tax organization, the Society of Certified Public Accountants and university professors, and the statistical sample used in this study was 157 people.. The research findings showed that; Risk management in the tax administration is affected by the risks of tax laws, tax litigation, tax collection, human resources, information technology, administrative health, risk - based auditing, noncompliance, tax incentives, tax evasion, tax audit quality, The quality of the tax audit, databases, knowledge and Skills, power, relationships, and the risk of outsourcing tax processes are at stake.