providing a model of the tax factors influencing the performance of the business environment with an emphasis on increasing entrepreneurship

Nowadays, tax factors are so influential in occupations and businesses that the present research aimed to design a model of tax factors influential on the performance of the business environment with an emphasis on increasing entrepreneurship in the tax affairs of the city and province of tehran. the research method used is applied and quantitative in terms of purpose. the research population is 366 tax officers of tehran city and province. however, after sampling with cochran's method, a sample size of 187 people was obtained. structural equations and prioritization of the factors obtained from the interpretive structural modelling (ism) method have been used to test the research hypotheses. the results showed that the tax factors include tax components of the institutional environment, tax frameworks, legal and implemented measures, tax policies, and tax system policy. after testing, all the hypotheses were confirmed. according to the prioritization, the institutional environment's tax components were prioritized, and the tax policies were prioritized last. thus, it is recommended that the head of the tax affairs office of tehran city and province devote more attention to the tax components of the institutional environment to improve the business environment and increase entrepreneurship. these tax components are legal and religious framework, administrative and organizational stability, security of property rights, and public and infrastructural services. they should also provide more vital programs to improve the conditions.