Mahyar Farahani - Graduate student of Public Administration, University of Naragh, Naragh, Iran
Leila Saidi - Department of Public Administration, Islamic Azad University of Tehran West, Tehran, Iran

The purpose of this research is to identify the main factors influencing the implementationof electronic tax in Tehran and ranking economic activists, according to the importantcriteria.Based on this, at first interview was conducted with experts tax affairs and the main criteriawas obtained. The main variables were identified on the basis of paired comparisonsquestionnaire that was distributed among the statistics sample and methodology AHP (multicriteriadecision making) are weighted relative to each other and the results were obtained.Furthermore in order to identify groups of economic activists, anew interview wasconducted with experts tax affairs. By using the results of interviews and the results of thespecial questionnaire of scoring that was prepared and distributed between the population,TOPSIS method was used to rank groups of economic actors that the private legal, servicescooperative legal, distribution cooperatives legal, private real, productive cooperatives legaland governmental legal get highest rank respectively. Also the results were discussed andaccording to it, management recommendations to improve the implementation of electronictax and also suggestions for do of future research in this field were presented.

ranking economic activists, multi-criteria decision making, TOPSIS, electronic tax, tax affairs organization of Tehran province, cooperative companies