This study was conducted to investigate the factors affecting the establishment of electronic tax system in the Tax Affairs Organization of Tehran Province. Therefore, in terms of purpose, it was an applied research and in terms of method, it was a descriptive-survey type. The statistical population of the study was all the experts of Tehran Tax Affairs Organization, 250 people, 152 people were selected through Cochran's formula by simple random sampling method. The data collection method included library studies and a researcher-made questionnaire of 37 questions whose content validity was confirmed by experts and its reliability was obtained through Cronbach's alpha above 0.80 which showed the appropriate reliability of the questionnaire. Data were analyzed using Klomogorov-Simenrov test and one-sample t-test with SPSS and LISREL software. The results showed that the factors of information technology, organizational structure, human resources, organizational culture, organizational strategy and organizational resources have a significant effect on the establishment of electronic tax system and also the fit indicators of the measurement model confirm the fit of the model. organizational culture, organizational strategy and organizational resources have a significant effect on the establishment of electronic tax system and also the fit indicators of the measurement model confirm the fit of the model.