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

Alamtabriz, A., Saiedy, H., & Deilami Moezi, S. (2011). Using composed approach of DEA and AHP for efficiency evaluation faculties of Shahid Beheshti University. Journal of Management Futures Research (Journal of Management Research), 23(89), 25-36. (In Persian)
Arab Mazar, A., & Mousavi, S. Y. (2010). The efficiency calculation and tax efforts made by tax organization of different provinces of the country: Data envelopment analysis. Journal of Economic Research Review, 10(37), 139-165. (In Persian)
Arabmazar, A. A., & Dehghani, A. (2010). An estimation of business and profession/corporate income tax efficiency in provincial tax offices. Journal of Tax Research, 7(17), 45-64. (In Persian)
Askari, A., & Charkhkar, M. (2015). The determination and assessment of the relational efficiency indicators of Tehran City’s and Provinces’ tax affairs general directorates with data envelope analysis approach (DEA). Journal of Tax Research, 23(27), 36-62. (In Persian)
Azadeh, A., Ghaderi, S. F., & Izadbakhsh, H. (2008). Integration of DEA and AHP with computer simulation for railway system improvement and optimization. Journal of Applied Mathematics and Computation, 195, 775-785.
Barros, C. P. (2005). Performance measurement in tax offices with a stochastic frontier model. Journal of Economic Studies, 32(6), 497-510.
Cai Y., & Wu, W. (2001). Synthetic financial evaluation by a method of combining DEA with AHP. International Transactions in Operational Research, 8(5), 603-609.
Charnes, A., Cooper, W. W., & Rhodes, E. (1978). Measuring the efficiency of decision making units. European Journal of Operational Research, 2(11), 429-444.
Farrell, M. J. (1957). The measurement of productive efficiency. Journal of Royal Statistical Society, 120(3), 253-281.
Forsund, F. R., & Edvardsen, D. F. (2015). Productivity of tax offices in Norway. Journal of Productivity Analysis, 43, 269-279. Retrieved from http://econpapers.repec.org/RePEc:kap:jproda:v:43:y:2015:i:3: p:269-279.
Gholipour, R., Jandaghi, G., & Rajaei, R. (2014). Contractor selection in MCDM context using fuzzy AHP. Iranian Journal of Management Studies, 7(1), 151-173.

González, P. E. B., & Rubio, E. V. (2013). The Efficiency of the regional management centres of the tax administration in Spain. Journal of US-China Public Administration, 10(1), 49-56. Retrieved from http://www.davidpublisher.com/index.php/Home/Article/index?id=7305.html.
Katharaki, M., & Tsakas, M. (2010). Assessing the efficiency and managing the performance of Greek tax offices. Journal of Advances in Management Research, 7, 58-75. Retrieved from http://www. emeraldinsight.com/doi/abs/10.1108/09727981011042856.
Korpela, J., Lehmusvaara, A., & Nisonen, J. (2007). Warehouse operator selection by combining AHP and DEA methodologies. International Journal of Production Economics, 108, 135-142.
Lee, C. C. (2009). Analysis of overall technical efficiency, pure technical efficiency and scale efficiency in the medium-sized audit firms. Expert Systems with Applications, 36, 11156-11171.
Li, C. C., & Chen, C. Y. (2004). Incorporating value judgment in to DEA to improve decision quality for organization. The Journal of American Academy of Business, 3, 423-427.
Lin, M. I., Lee, Y. D., & Ho, T. N. (2011). Applying integrated DEA/AHP to evaluate the economic performance of local governments in China. European Journal of Operational Research, 209, 129-140.
Moesen, W., & Persoons, A. (2002). Measuring and explaining the productive efficiency of tax offices: A non-parametric best practice frontier approach. Tijdschrift voor Economic en Management, 47(3), 399-416.
Monjazeb, M., & Moosavi, S. E. (2015). The impact of tax on oil company’s performance and tax organization efficiency (data envelopment analysis approach). Journal of Tax Research, 23(27). 195-210. (In Persian)
Monthly Reports of Economic Indices, The central bank of I.R.I. (In Persian)
Mosavi Jahromi, Y., & Zayer, A. (2007). Comparison of two multiple attribute decision making models case: Ranking the Iran’s provinces based on the factors affecting tax capacity. Journal of Economic Research Review, 4, 15-44. (In Persian)
Performance-Based Planning of the Iranian National Tax Administration. (In Persian)
Singh, R., & Agarwal, S. (2012). Return and assessment perception of assesses under VAT. Iranian Journal of Management Studies, 5(2), 31-47.
Sinuany-Stern, Z., Mehrez, A., & Hadad, Y. (2000). An AHP/DEA 

methodology for ranking decision making units. International Transactions in Operations Research, 7(2), 109-124.
Statistical Yearbook of Iran, Statistical center of Iran. (In Persian)
Talebnia, G., Hassasyeganeh, Y., Vakilifard, H., & Mohammadipour, R. (2014). Identification and prioritization of variables for implementation of performance-based budgeting in Iranian national tax administration. Journal of Tax Research, 22(22), 188-220. (In Persian)
Tseng Y., & Lee T. (2009). Comparing appropriate decision support of human resource practices on organizational performance with DEA/AHP model. Expert Systems with Applications, 36, 6548-6558.
Vlassenko, I. (2001). Evaluation of the efficiency and fairness of British, French and Swedish property tax systems. Property Management, 19(5), 384-416.