The present study identifies business tax compliance risks using the grounded theory approach. The statistical population of the study is the elite and experts in the field of taxation who have been selected from the snowball or chain sampling method for the interview according to the purpose of the research. After receiving the opinion of 23 elites and experts in 2019, 28 cases of business tax compliance risks were identified and according to the open and central coding method, risks were classified in 4 sections: financial events registration, tax return, providing information and tax debt settlement. The prioritization of tax compliance risks using the hierarchical analysis method shows that in the non-registration of financial events section, the highest risk of compliance is use of two ledgers in recording financial events. In the risk-taking section of the statement, the most important risk is the non-submission of the statement. In the risk-taking section of taxpayers, the highest risk is failure to submit documents and ledgers on time. According to the results of this study, tax decision makers can fill the legal gaps in the sectors that have the highest risk of tax evasion and provide an executive guarantee to comply with it.

Keywords: Compliance Risk, Business Taxation, Grounded Theory

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