Volume 33, Issue 65 (2025)
J Tax Res 2025, 33(65): 139-176 |
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Nikkhooymatin A, Dehghan S, Noori M. Introducing the ranking model of taxpayers in Iran. J Tax Res 2025; 33 (65) :139-176
URL: http://taxjournal.ir/article-1-2437-en.html
URL: http://taxjournal.ir/article-1-2437-en.html
1- , s.dehghan@tax.gov.ir
Abstract: (502 Views)
Ranking of taxpayers is an effective tool in managing taxpayers' tax compliance and saving the time and cost of tax collection, which is of particular importance and priority in a modern tax organization. Although there are legal articles (97 and 219) in Iran's Direct Taxes Act for the assessment of taxpayers, due to the lack of specific indicators, the necessary sufficiency has not been achieved to rank all taxpayers. Therefore, in this article, the desired criteria and indicators have been introduced, followed by the appropriate technique for rating taxpayers. The introduced indicators are divided into four categories: taxpayers', functional, financial and macro tasks. Hierarchical analysis method will also be used for ranking. At the end and after the introduction of the desired facilities for taxpayers with top ratings, the use of behavioral insights (Nudge) will be used to reflect the results to the taxpayers and improve their ranking.
Type of Study: Research |
Subject:
Management
Received: 2024/11/2 | Accepted: 2025/05/31 | Published: 2025/05/31
Received: 2024/11/2 | Accepted: 2025/05/31 | Published: 2025/05/31
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