Roya Shayesteh - M.A student in Industrial Engineering ( iran University Science and Technology)
Akbar Alem Tabriz - Shahid beheshti University

To apply appropriate changes in the organizations of the public sector, governments are obliged to develop some policies regarding fundamental changes or corrective changes or the both in organizations. The Iranian National Tax Administration (INTA) could not resist these changes and reforms too, inevitably in need of undergoing changes for obtaining the organizational objectives. Outsourcing is one of the key issues gaining special position in the organizations, whose importance increases day by day. The things such as improving efficiency and reducing expenses are motives making organizations act in more limited and specialized areas. Those motives cause organizations to carry out a series of their key activities through outsourcing. In fact, outsourcing can be introduced as a revision of the organizational boundaries between organization and the providers. Due to the major public objectives and policies and the reforms to be implemented by the organization, privatizing and downsizing of the public sector, the law of civil services, the Art. 44 of the Constitution of the Islamic Republic of Iran and globalization , outsourcing of organizational processes, changes and reforms in this regard accord with the organizational long-run policies, strategies and objectives. Comprising processes with less technical focus and specialization in the organizational knowledge area, outsourcing brings about focus on strategic and pivotal processes of organizations. In this paper, it has been tried to provide a model for outsourcing and to introduce criteria in order to evaluate working processes in the INTA through employing the fuzzy Delphi method and the fuzzy TOPSIS decision-making model for evaluation and prioritization of the processes to be outsourced. Finally, based on the fuzzy Delphi method, the most important indices for evaluation of the processes to be outsourced have been recognized and following the fuzzy TOPSIS decision-making model, the results of outsourcing of some of the processes (in the taxpayer services) have been achieved.

taxation process, fuzzy Delphi, Multiple Attribute Decision Making (MADM); fuzzy TOPSIS