Prioritize effective factors on fostering the culture of tax payment in Iranian economic enterprises with the help of the ANP network analysis process

This paper prioritizes the effective factors for fostering the culture of paying taxes in Iran’s economic enterprises. The statistical population includes academic instructors and experts in the field of taxation selected by the purposive sampling method. Finally, 15 university instructors and experts answered structured interview questions. The inclusion criteria were at least 10 years of study, instructing, or working in the field of tax affairs. Sampling continued until the theoretical saturation stage. Also, the Intraclass Correlation Coefficient (ICC) coefficient value consistency and absolute agreement were confirmed to determine the measurement tool’s reliability. Super Decision software and the ANP network analysis process were used to prioritize criteria. The results of prioritization showed that criterion V1, namely ”electronic infrastructure” is the most important and as a result the most important sub-criteria in presenting the model of fostering the culture of tax payment in Iranian economic enterprises. After that, the V3 criterion, namely ”financial incentives” was placed as the second priority. The management ability and attitude, and compliance with tax laws were ranked third and fourth.