Ranking and identification of the ambiguity of the tax audit reports from Matter 272 components GH-M-M with AHP and TOPSIS methods

Tax is one of the most important and stable incomes of government having a distinguished role in development procedures. According to matter 272 of direct tax law and the modification of some cases of direct taxes approved in 2001, by organization of official auditing and accounting and auditing institutes responsible for auditing and legal inspection of Legal entities, in the case of the mentioned people’s request, they have to provide the report of tax auditing according to the sample of tax organization and give it to them to be offered to tax organization. The tax unit has to accept the auditing report without further investigation. Therefore, application of the service of independent auditors in tax issues and the effect of their report on tax reports is now a law and expressed in regulation number 211/1478/12081 in 2003, which is about addressing the tax files of legal entities by auditing organization for performing modified matter 272 approved in 2001. This study is aimed to identify the ambiguities including Tax exemptions, tax withholding, acceptable cost, and depreciation and concealment of income and ranking them with AHP and TOPSIS methods to successfully perform this law and reduce the gap. The data collection basis was the existing history and expert opinions to identify and the questionnaires applied for ranking the ambiguities in tax auditors report. Ranking process of the mentioned cases was completed according to indices of second chapter. In this regard, two questionnaires were prepared. The first one was for collecting data for ranking of ambiguities in tax auditors’’ report by AHP method. While the aim of the second questionnaire is to collect required data for application of TOPSIS decision-making technique for ranking the factors. The questionnaire were used as input for AHP and TOPSIS techniques.