Introducing the ranking model of taxpayers in Iran

Taxpayer ranking is an effective tool in managing taxpayer compliance and saving time and tax collection costs, which is of particular importance and priority in a modern tax organization.Although there are Articles (97 and 219) in the Iranian Direct Tax Act for assessing taxpayers, so far, due to the lack of specific indicators, the necessary adequacy for ranking all taxpayers has not been achieved.Therefore, this article introduces the desired criteria and indicators, and then the appropriate technique for ranking taxpayers.The introduced indicators are divided into four categories: taxpayer duties, functional, financial, and macro criteria.In addition, the analytical hierarchy process will be used to perform the ranking.Finally, the Analytic Hierarchy Process (AHP) method is used to rank legal entities using 24 indicators.After introducing the desired facilities to taxpayers with superior ratings, behavioral science insights (Nudge) will be used to improve their compliance level.