Identifying and Evaluating the Challenges in the Tax Audit System of Legal Entities of the Country (Meta-Synthesis and ANP)

Subject Areas :

Mahdi Jani ¹ , farzin rezaei ^{2 *} , مهدی بشکوه ³ , Hossein Kazemi ⁴

1 - 1. Ph.D. Student in Accounting, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
2 - 2. science Committee member Faculty of Management and Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
3 - 3. Assistant Professor., Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
4 - Assistant Professor., Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran

Received: 2025-01-18 Accepted : 2025-03-31 Published : 2025-08-28

Keywords: Tax Audit, Legal Persons, Meta-Synthesis, ANP,

Abstract :

Background and purpose: The purpose of this study is to identify and evaluate the challenges in the tax audit system of the country's legal entities (Meta-synthesis and ANP).

Methodology: This research is an applied and exploratory research and has been compiled in three stages. In the first stage, through the meta-synthesis method using the seven-step approach of Sandolsky and Barso (2007), the challenges in the tax audit system of the country's legal entities were identified. In the second step, the fuzzy Delphi method was used to screen and confirm the results. In the third stage, in order to investigate the network effects and rank the results, the factors were weighted and ranked using the ANP method.

Findings: The findings of this study included 7 dimensions, 23 components, and 116 indicators. These findings were categorized into seven dimensions: deviations and perceptions, organizational and structural, cultural and social, interaction and cooperation, laws and regulations, information technology and education, and empowerment. Also, the results of ANP showed that the dimensions of information technology, organizational, structural, cultural and social are among the most important dimensions and rank first to third. Among the components, the environment of cooperation, the formulation and improvement of laws, and the interpretation and comprehension are the key components and have taken the first to third place.

Conclusion: The tax audit system is one of the main pillars of increasing financial transparency and reducing tax evasion in the country and plays a fundamental role.

References:

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