The stage of tax assessment is what leads to greater tax equity. At this stage, the accuracy of tax calculations is of great importance. The purpose of this study is to rank the matrix of Tax recognition components for calculating profit tax of listed companies. Therefore, the following two questions were answered: Question 1: What Tax recognition components are there for calculating profit tax of companies listed on the Tehran Stock Exchange? Question 2: Which of the Tax recognition components is most important for calculating tax on profits of listed companies? The tool to answer the first question was a Delphi questionnaire and the second question was Analytical Hierarchy Process (AHP). Therefore, the present research is of an exploratory and mixed type, which was completed by asking for opinions from 10 experts in the field of finance and taxation. By answering the first question, 5 main axes and 41 sub-components were finally identified. The answer to the second question also showed that the order of effectiveness of each of the Tax recognition components for calculating the profit tax of listed companies is as follows: First rank: Components related to laws. Second rank: Components related to the taxpayer. Third place: Environmental factors. Fourth place: Tax organization-related factors. Fifth place: Auditor-related factors. At the Tax Administration above items must be considered in a coordinated and integrated manner in order to accurately calculate profit tax.