Developing a Tax Policy Making Model Based on Institutional Framework

Today, it is very important for the country to pay attention to an efficient tax system as an economic subsystem, and effective policy-making in this area based on an appropriate framework is one of the requirements of this system. The institutional framework in terms of its analytical features and capabilities has a high compatibility with tax policy and therefore this study seeks to develop a favorable policy model in accordance with this framework. The research methodology has a combined (qualitative-quantitative) approach that in the qualitative part, explaining and identifying the basic elements are done by using the method of theme analysis and also by using the experiences of leading tax systems, and in order to determine the reliability of the elements, Applications of Dempster-Schafer evidence theory have been used. Then, using fuzzy concepts in the application of fuzzy cognitive mapping method and analyzing the opinions of 12 experts in the field of tax policy, the capacity of the identified elements of the model was determined and finally fuzzy cognitive maps, using the concepts of graph drawing theory. And with the design of the final model, the levels related to each part of the model are identified. Based on the results of this research, actors in the field of Agenda Setting, formulating and legalizing tax policies can be identified in the framework of formal and informal authorities and the effective factors on this process are categorized in the form of economic, political, social, administrative and Value factors. Findings indicate that in order to design and formulate effective tax policies in the country, strategies such as formal participation, improving information flow, public participation and bottom-up approach to policy-making can be used.