Özet:

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 2011 to 2014. 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 2011 and 2014, and Markazi in 2012 and 2013 have the highest ranks. Also, among less developed provinces, West Azarbaijan in 2011, 2012 and 2013, and Kordestan in 2014 have the top ranks. 

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