Identifying and Ranking the Factors Affecting on the Promotion of Tax Culture using Fuzzy AHP and Fuzzy TOPSIS

If tax culture is a set of attitudes, insights and reactions of people against tax system, lack of positive response of tax payers for doing their legal duties and taxes are considered as a remark on tax culture weakness. The main purpose of this study was to rank the importance of effective factors in tax culture of Tax Office in West of Tehran using Fuzzy AHP (FAHP) and Fuzzy TOPSIS (FTOPSIS) techniques. 50 cases of tax experts to answer questionnaires were analyzed by paired comparisons. With a survey research, the components and sub-components affecting the tax culture has been identified. To rank the factors and tax departments, two questionnaires were used to collect the views of experts. The first questionnaire was related to paired comparison of factors affecting the tax culture techniques using FAHP and the second questionnaire was about the relative importance of criteria and alternatives using FTOPSIS technique. After ranking, using the Spearman correlation coefficient, the validity of responses was measured. The results in FAHP indicated that social factors and organizational factors are equally important and individual factors are less important than the others. The rank of tax departments with order included Shahriar, Shahre Qods, Robatkarim and Baharestan and the results of ranking fuzzy TOPSIS tax administration with order included Tax affairs office of Shahryar, Rabat Karim, Shahre Qods and Baharestan.  Given the different results obtained by the two methods, by using the integrated method POSET showed that the tax affairs of the Robat Karim, Shahriar, Shahre Qods and Baharestan respectively are important.