Journal of Tax Research

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To apply appropriate changes in the organizations of the public sector, governments are obliged to develop some policies regarding fundamental changes or corrective changes or the both in organizations. The Iranian National Tax Administration (INTA) could not resist these changes and reforms too, inevitably in need of undergoing changes for obtaining the organizational objectives. Outsourcing is one of the key issues gaining special position in the organizations, whose importance increases day by day. Due to the major public objectives and policies and the reforms to be implemented by the organization, "privatizing and downsizing of the public sector, the law of civil services, the Article 44 of the Constitution of the Islamic Republic of Iran and globalization", outsourcing of organizational processes, changes and reforms in this regard accord with the organizational long-run policies, strategies and objectives. In this paper, it has been tried to provide a model for outsourcing and to introduce criteria in order to evaluate working processes in the INTA through employing the fuzzy Delphi method and the fuzzy TOPSIS decision-making model for evaluation and prioritization of the processes to be outsourced.

Keywords: Taxation, Taxation Process, Fuzzy Delphi, Multiple Attribute Decision Making (MADM), Fuzzy TOPSIS

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