Investigating the Causal Relationships Between Critical Factors in Tax Fraud in Iran Using Group Anp and Fuzzy Dematel

Subject Areas : مدیریت

Mohammad Khalilzadeh ¹ ( Assistant Professor, Department of Industrial Engineering, Science and Research Branch, Islamic Azad University, Tehran, Iran )
Davod Sedighezadeh ² ( Assistant Professor, Department of Industrial Engineering, Saveh Branch, Islamic Azad University, Saveh, Iran )
Morteza Vassie ³ ( PhD student, Department of Industrial Engineering, Science and Research Branch, Islamic Azad University, Tehran, Iran )
Mohammad Reza Pashapour ⁴ ( PhD student, Department of Industrial Engineering, Science and Research Branch, Islamic Azad University, Tehran, Iran )
Hedeyeh Shakeri ⁵ ( M.A., Department of Industrial Engineering, Science and Research Branch, Islamic Azad University, Tehran, Iran )

Received: 2020-02-02 Accepted : 2020-02-02 Published : 2018-02-20

Keywords: MCDM, fuzzy theory, ANP, DEMATEL, Tax fraud,

Abstract :

Tax fraud essentially entails cheating on a tax return in an attempt to avoid paying the entire tax obligation. Tax fraud is one of the most important issues in each economic system which can be difficultly analyzed. The aim of this research paper is to identify the causal relationships and prioritize the main effective factors in tax fraud in Iran. In this paper, we use Decision Making Trial and Evaluation (DEMATEL) technique together with Group Analytic Network Process (ANP) method in fuzzy environment. Also, we propose an experimental example to show that the fuzzy Multi Criteria Decision Making (MCDM) model can measure and evaluate the tax fraud issue in real world problems. The findings and results can be presented to the decision makers to select the best solution in order to prevent and confront the tax fraud problem. Finally, five principal factors and twenty secondary factors in tax fraud problem are identified and analyzed by the proposed model and interviewing with experts.