Evaluating the Efficiency of Iran’s Provincial Tax Offices and Ranking Them by DEA/AHP

Document Type : Research Paper


Faculty of Economic, Management and Social Science, Management Department, Shiraz University, Shiraz, Iran


In this paper, we have tried to utilize a combination of qualitative and quantitative model for evaluating and prioritizing the efficiency of Iran’s provincial tax offices from 2011 to 2014. For this purpose, the tax offices in each province have been considered as a decision-making unit (DMU) that has several inputs and outputs. At first, the provinces were divided into less developed and more developed provinces, then the efficiency of them was calculated by Data Envelopment Analysis (DEA) model and related values to improve efficiency of inefficient provinces have been offered. By using AHP/DEA model, the provinces have been ranked. Offering the complete rankings of tax offices and utilizing the advantages of both quantitative and qualitative methods for prioritizing the decision making units are the major advantages of this model. The results show that among developed provinces, Isfahan in 2011 and 2014, and Markazi in 2012 and 2013 have the highest ranks. Also, among less developed provinces, West Azarbaijan in 2011, 2012 and 2013, and Kordestan in 2014 have the top ranks. 


Article Title [Persian]

ارزیابی کارایی ادارات کل امور مالیاتی استان‌های مختلف کشور و رتبه‌بندی آن‌ها: روش تحلیل پوششی داده‌ها و فرایند تحلیل سلسله‌مراتبی (DEA/AHP)

Authors [Persian]

  • علی محمدی
  • مریم صادقی
  • پیام شجاعی
  • آمنه رضایی
دانشکدة اقتصاد، مدیریت و علوم اجتماعی، گروه مدیریت، دانشگاه شیراز، شیراز، ایران
Abstract [Persian]

در این مقاله تلاش می‌شود تا با استفاده از مدل تلفیقی کمّی و کیفی، کارایی ادارات کل امور مالیاتی استان‌های کشور ارزیابی و استان‌های کشور در بازة زمانی سال‌های 1389-1392 رتبه‌بندی شود. به‌همین منظور، ادارات کل امور مالیاتی هر استان  واحد تصمیم‌گیرنده قلمداد می‌شوند که چندین نهاده و ستانده دارند. نخست، کارایی استان‌ها بر اساس تقسیم‌بندی آن‌ها به استان‌های توسعه‌یافته و کمتر توسعه‌یافته به‌روش تحلیل پوششی داده‌ها محاسبه شده و مقادیر لازم برای کاراکردن استان‌های ناکارا پیشنهاد شده است. در ادامه برای رتبه‌بندی استان‌ها، از رویکرد مقایسه‌های زوجی در روش فرایند تحلیل سلسله‌مراتبی استفاده می‌شود. ارائة رتبه‌بندی کامل ادارات کل امور مالیاتی تحت مطالعه و بهره‌گیری از مزایای هر دو نوع روش عینی و ذهنی رتبه‌بندی واحدهای تصمیم‌گیرنده از مزایای این الگوی پیشنهادی است. نتایج نشان می‌دهد که از بین استان‌های توسعه‌یافته، استان اصفهان در سال‌های 1389 و 1392 و استان مرکزی در سال‌های 1390 و 1391 دارای رتبة یک و در گروه استان‌های کمترتوسعه‌یافته، استان آذربایجان‌غربی در سال‌های 1389، 1390 و 1391 و استان کردستان در سال 1392 رتبة یک را داشته‌اند.

Keywords [Persian]

  • تحلیل پوششی داده‌ها (DEA)
  • فرایند تحلیل سلسله‌مراتبی (AHP)
  • کارایی
  • مالیات
  • مدل تلفیقی DEA/AHP
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