Presenting the Tax Audit Risk Model in the Comprehensive Tax Plan with ISM-ANP Approach

One of the main challenges of tax auditing in developing countries is the lack of efficiency in resource utilization, which the risk-based tax audit has been developed to overcome them. In Iran, risk-based audits have begun with the implementation of the Integrated Tax System (ITS) in two-time horizons, short-term and long-term. Determining and modeling the risk-measurement indicators for choosing a taxpayer is a key point in the start-up of the risk-based tax audit process that this research deals with. Due to the lack of a theoretical framework on the indicators affecting the tax audit risk, the methodology of mixed exploratory research was used. In the qualitative section, the thematic analysis was conducted through semi-structured interviews. After identifying the concepts (effective indicators) and main themes. Then, for modeling indicators, a questionnaire was developed based on interpretive Structural modeling (ISM) and indicators were then ranked using Analytic Network Process (ANP). Based on the results, the ability to validate data with information systems as the first point of contact between the taxpayer and the tax authority is the most important factor affecting tax audit risk.