Prioritization of effective factors on tax culture of Stan Kerman Tax Office with the combined method of GRA-VIKOR under fuzzy environment

Abstract

Tax culture is a collection of methods, insights, perceptions, social values and reactions and the amount of people's awareness of taxes and laws, the way they receive and cost it. The aim of this study was to identify and investigate the factors affecting the tax culture from the viewpoint of the work of taxation and the experts of Tax Administration in Kerman province. To determine the key factors affecting the tax culture by employing fuzzy Delphi approach. Then, prioritizing each of the key factors of tax culture in the organization of this study was achieved using the GRA-VIKOR hybrid method under fuzzy environment. The results indicate the high importance of three factors from eleven approved factors, respectively: 1) Justice and function of the tax affairs Organization, 2) advertising and informing the importance of paying taxes 3) transparent and simplified laws Tax on the tax culture in the society. Also, the results of sensitivity analysis indicate high validity of the proposed approach.