TY - JOUR T1 - A Model for Measuring Tax Compliance in Each Taxpayer's Level: Legal Entities TT - مدلی برای اندازه‌گیری تمکین مالیاتی در سطح هر مؤدی (در باب اشخاص حقوقی) JF - Journal-of-Tax-Research JO - Journal-of-Tax-Research VL - 25 IS - 34 UR - http://taxjournal.ir/article-1-1170-en.html Y1 - 2017 SP - 1 EP - 10 KW - Tax Compliance Measurement Model KW - Legal Entities KW - Fuzzy ANP and DEMATEL Method KW - Direct Tax Act KW - Value Added Tax Act N2 - In order to deal with non-compliance behaviors, tax systems devise various strategies based on taxpayers’ incentives. Since taxpayers are not considered as homogeneous group, their tax compliance level can be different from each other and their conditions always change during different periods. According to the Tax Justice Principle, appropriate strategies are adopted to deal with taxpayers based on their tax compliance level to attract their trust to tax administration then tax compliance is measured in each taxpayer's level. As there is no tax compliance measurement model in Iranian tax system, this research is to present a model to measure tax compliance in each taxpayer' level. So ANP and DEMATEL questionnaires have been designed and sent to 30 tax experts. Finally, the indexes of tax compliance were identified by using the Exploration Study Method in case of legal entities - which are correlated with the taxpayer's duties in compliance with the obligations of Iranian Direct and Value Added Tax Acts- and then Mixed Fuzzy ANP and DEMATEL Method have been implemented by Superdecision software. The Standard Numeral Quantity of each tax compliance indexes was measured and hereby the tax compliance measurement model in each taxpayer's level was presented. According to the results, if the mentioned in this research and tax risk measurement model are used together, the Iranian Tax Administration can play an important role in improvement of tax compliance level. M3 ER -