Ferdowsi University of Mashhad Iranian Journal of Accounting, Auditing and Finance 2717-4131 10 3 2026 07 12 Ranking the Factors Affecting the Level of Tax Compliance within the Framework of Comprehensive Tax Plan 21 45 48222 10.22067/ijaaf.2026.48222.1611 EN Rahman Sajadpour Department of Accounting, Faculty of Administrative Sciences and Economics, University of Isfahan, Isfahan, Iran 0009-0006-9559-9950 Mehdi Arab Salehi Department of Accounting, Faculty of Administrative Sciences and Economics, University of Isfahan, Isfahan, Iran 0000-0003-3982-9185 Iraj Kazemi Department Of Statistics, Faculty Of Mathematics And Statistics, University of Isfahan, Isfahan, Iran 0000-0002-8876-9003 Journal Article 2025 11 28 According to this study, one of the most significant information technology projects of Iran's National Tax Administration (INTA) is the comprehensive tax plan, which considers the factors influencing tax compliance. In this research, the factors affecting tax compliance, including accounting variables (internal factors) and environmental conditions (external factors), were evaluated and ranked using decision tree algorithms. This study employed a longitudinal firm–year dataset (panel data) and analyzed it using machine-learning techniques rather than panel econometric models. The comparison of decision tree models revealed that the variables influencing tax compliance, in descending order of importance, were disclosure quality, board remuneration, the percentage of free-float shares, government ownership and influence in firms, cash-holding level, income smoothing, and firm size. The ranking of influential variables in this study provided valuable guidance for regulatory and supervisory institutions seeking to enhance tax compliance. Moreover, the findings indicated an evaluative indicator of the implementation level of the comprehensive tax plan, which can be used to assess the performance of the Iranian National Tax Administration and for future research. Disclosure Quality, Financial Reporting Transparency, Tax burden Tax compliance, Tax Plan https://ijaaf.um.ac.ir/article_48222_8b3e245494a534cae8182756e1c33a4f.pdf