1Department of Operational Research, Kish International Campus, University of Tehran, Kish Island, Iran
2Department of Physical Education and Sports Science, Tabriz University, Tabriz, Iran
In current era, which interaction between government and people is increasing day by day and therefore it has substantial effect on structures of organizations. Thus, E-government is one of policy, which is considered by all of governments, and all current funding of government depends on tax organization and the organization try to develop tax bases. Current research tries to rank effect of SMS six levels according to Article of Sostano. We used indexes like efficiency, transparency, accessibility to information, on time response, reduce cost and reduce bureaucracy. Methodology of this study is done with combination of techniques and comparative assessment of FAHP, FLSM and in order to rank options based on indexes of FGTMA technique. Statistical sample was selected by master experts and throughout Cohcaran. Result of research indicated that fifth level, which showed Two-way communication to the financial payments achieved first rank define indicators for fulfilling the company's electronic tax.
E-government, E-tax, sixth level based on SMS, Fuzzy logic