Study of effective factors on the complexity of the tax system of the country and measuring the degree of complexity of direct Tax resources

The complexity of tax increases the cost of compliance for taxpayers and the administrative costs of collecting taxes for the state. this research, while expressing the theoretical foundations of the factors influencing the complexity of direct taxes in the four groups of policy, legal, administrative and executive complexity and compliance, measured the complexity of direct taxes.using the Delphi technique and the Kendall-V coefficient of coordination, with the participation of members of the tax experts, the ranking and weight extraction of factors affecting the direct tax complexity has been done. Then, by integrating the weights received, the data and information in the tax system of the country, provides an indicator for measuring the complexity of direct taxes.