Providing an efficient model of e-commerce tax capacities in Iran
Subject Areas : Marketing
Alireza Mehrpooyan
1
,
Morteza Beki Haskooi
2
1 - Department of Business Management,, Central Tehran Branch,, Islamic Azad University, Tehran, Iran
2 - Department of Business Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran
Keywords: Iran, E-Commerce, tax capacities,
Abstract :
This study was conducted to provide an efficient model of e-commerce tax capacity in Iran. The research is of qualitative and exploratory type and its method is of thematic analysis type. The tool used to collect the data was an interview. The statistical population of the study included senior tax experts familiar with e-commerce who have at least a master's degree and at least 5 years of relevant work experience. Theoretical sampling method was used for sampling and a total of 14 people were interviewed. Analysis of interview data showed that the efficient e-commerce tax capacity model has three themes (structural theme, cognitive theme and functional theme) and 6 categories and 21 concepts.In general, a network of themes derived from factor extraction was presented in the interviews. According to the findings, the structural theme of e-commerce tax capacities had the categories of tax infrastructure and structural reforms and the cognitive theme had two categories of taxpayers' insight and tax information system and the functional theme had two categories of tax accuracy and tax system performance.
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