Abstract

Today, the importance of the discussion of tax management and the factors affecting it, have attracted the attention of many researchers. Taxable income, including the intensity of investment in inventories, the intensity of investment in fixed assets, industry types, inaccurate data, taxable income, total value of company assets, and fair tax payments, has a significant role in tax management. Hence, the main objective of this paper is to examine the interaction between critical success factors of income subject to tax management. At first, using the available literature, the critical success factors of income subject to tax management including 7 factors are identified. Then, the interplay between these factors is analyzed using the gray DEMATEL questionnaire. The results indicate that there is a positive relationship between the critical success factors of income subject to tax management.