Ranking Causes of Tax Evasion by Analytic Hierarchy Process (AHP)

As tax revenue are used for financing public expenditures and consequently have economic impacts، so governments and economists focus on it permanently. Many researches have been done in different fields including tax evasion. These studies help us to develop necessary reforms to prevent tax evasion and even decreasing it so that tax system efficiency and tax revenue will be increased. In the present paper at first we have classified tax evasion causes by using AHP. Accordingly، the results indicate that the most important cause of tax evasion is structural- administrative factor، the most important social and cultural factor is tax morale، the most important legal factor is tax system efficiency and the most important economic factor is Iranian Tax Administration’s employees’ salaries، soul and body healthiness.