Identification and Prioritization of the Challenges Threatening Tax Affairs Organizations at the Time of Budget Deficit with a Fuzzy Approach

In today's economic conditions in which the tax revenues are an important source of income for the countries, urgent need for transparency in the activities of tax affairs is more manifest than before. The current study aimed at identification and prioritization of the challenges threatening Tax Affairs Organizations at the time of budget deficit with a fuzzy approach. Firstly, by the use of experts ’ideas and in two stages of screening program, the most critical risks are identified. The most critical risks to the main activities of the organization are investigated and analyzed using failure modes and effects techniques analysis and finally, through the fuzzy risk assessment and Grey theory, the most critical risks are ranked. As a result, among the more effective groups in risk creation, the organization internal factors with 71.4% of the cases, is more important than the others groups.