Presenting a Model of Tax Non-Compliance in Iran Based on the Analytical Network Process

In the realm of corporate tax behavior, corporate governance mechanisms exert influence over the behavior of managers, playing a crucial role in shaping and overseeing their actions. The board, responsible for resource allocation, perfor mance improvement, and enhancement of shareholder wealth, holds a central po sition in determining tax management strategies. Consequently, companies with distinct governance structures may adopt different approaches to tax manage ment, indicating that corporate governance mechanisms can impact corporate tax activities. To evaluate the relative importance of identified criteria, the network analysis process method was employed. This method aims to structure the deci sion-making process within a scenario influenced by multiple independent fac tors. Unlike the hierarchical analysis process, the network analysis process allows for relationships between all levels, rather than solely from higher to lower levels. By utilizing the conformity rate, the network analysis process calculates the in consistency of all judgments, with the calculated inconsistency rate required to be below 10%. The compatibility coefficient of the final matrix serves as an in dicator of questionnaire validity. Significant evidence suggests that increased tax requirements can enhance tax compliance. However, certain forms of tax of fenses are sometimes utilized as a means to control the issue of tax default. Over all, this study sheds light on the impact of corporate governance mechanisms on corporate tax activities and utilizes the network analysis process to evaluate the importance of relevant criteria. The findings contribute to our understanding of the intricate relationship between governance, tax management, and compliance. The results can be valuable for practitioners, policymakers, and researchers in terested in corporate tax behavior and governance dynamics