مقايسه عملكرد دو مدل تصميم گيري با معيارهاي چندگانه، مطالعه موردي: رتبه بندي استانهاي كشور بر اساس عوامل تاثيرگذار بر ظرفيت مالياتي

Comparison of two Multiple Attribute Decision Making Models Case: Ranking the Iranʹs Provinces Based on the Factors Affecting Tax Capacity

In this study, using the information of 22 economic and institutional factors affecting tax capacity across 30 Iranʹs provinces, the performance of the two Multiple Attribute Decision Making Models (Topsis and Taxonomy) has been compared. For this purpose, two aggregate performances indexes were computed which indicate the effects of all 22 factors in a single index based on the two methods. Then all the provinces were ranked according to these two capacity indexes. At the final stage of the study the ranks of each provinces has been compared with their corresponding ranks derived based on the 1385 tax collection records. The results of the study show that two ranking methods (taxonomy and Topsis) differ slightly in final results in some provinces.