The present study is related to the management and strategy of dealing with the risk of business tax compliance in tax audits using the Grand Theory method. The statistical population of the study is managers, elites and experts in the field of taxation who have been selected from the snowball or chain sampling method for the interview according to the purpose of the research. After receiving the opinion of 23 technical and specialized managers of the State Tax Organization in 1398 regarding how to deal with the risks of business tax compliance When conducting tax audits, using open and axial coding method, 95 cases of risk management (collision strategy) related to It was classified into four categories: financial event registration, tax return, information provision and tax debt settlement. Based on the results of this study, the most important strategies to deal with the risk of business tax compliance include the introduction and approval of accounting software by the tax organization, using the capacity of taxpayers' :union:s and restrictions on their licenses, controlling transactions through transaction information And review of banking transactions and increase the social cost of tax evasion, issuance of estimated tax returns and offenses, use of risk-based auditing, agreement by a three-member board and creating costs for taxpayers who unreasonably object to the board's decision and final amendment. Article 257 of the Law on Direct Taxes and restricting the referral of the case to 251 is repeated.