علی محمدی - Faculty of Economic, Management and Social Science, Management Department, Shiraz University, Shiraz, Iran
مریم صادقی - Faculty of Economic, Management and Social Science, Management Department, Shiraz University, Shiraz, Iran
پیام شجاعی - Faculty of Economic, Management and Social Science, Management Department, Shiraz University, Shiraz, Iran
آمنه رضایی - 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 ۲۰۱۱ to ۲۰۱۴. 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 ۲۰۱۱ and ۲۰۱۴, and Markazi in ۲۰۱۲ and ۲۰۱۳ have the highest ranks. Also, among less developed provinces, West Azarbaijan in ۲۰۱۱, ۲۰۱۲ and ۲۰۱۳, and Kordestan in ۲۰۱۴ have the top ranks.

Analytical Hierarchy Process (AHP), data envelopment analysis (DEA), Efficiency, the integrated model DEA/AHP, Tax