Design and validation of taxpayer selection model in risk-based audit in value added tax system in high risk companies.

The purpose of this article was to design a taxpayer selection model in the value added tax system in high-risk companies with the combined Delphi method and network analysis process. The current research method, in terms of its purpose, was developmental and applied in the scope of survey. The statistical population of the research includes 27 companies out of 42 companies (Taxpayer), taking into account the Law on Taxpayers of Legal Entities, the subject of Note 2, Article 27 of the Value Added Tax Law in the whole country, with tax declarations during the solar years of 1387 to 1397 (2008 to 2018), as companies The risk was high. audit records (failure to provide seasonal purchase and sale list), and payment, as risk indicators of taxpayers' non-compliance in Iran's value added tax system in high-risk companies was in the taxpayer selection model, where the priority of these indicators was the submission of the declaration, audit records (failure to provide the seasonal purchase and sales list), audit records (inconsistency of the seasonal purchase and sales list) ), paid and registration. Therefore, it should be acknowledged that the tax declaration should be considered more in the selection of high-risk taxpayers in the value added tax system. Prioritization in high-risk companies due to non-compliance in paying taxes, according to theoretical bases, it can be stated that in most of these companies, registration is done at the very first stages of sending the invitation but the declaration is not submitted, or if it is, it is done late. In addition, despite the submission of the tax declaration, the documents not presented completely in the audit records, or they are manipulated, and if they are presented, there is a mismatch of seasonal sales and purchase information, and finally, payments are not made or it is not on time.