The effect of the dimensions of the efficient model of e-commerce tax capacities on its performance in Iran's tax system

Subject Areas : Computational economics

Alireza Mehrpooyan ¹ , Morteza Baki heskouei ²

1 - -دانشجوی دکتری، گروه مدیریت بازرگانی، دانشگاه آزاد اسلامی واحد تهران مرکزی، تهران، ایران. (نویسنده مسئول)، [e-mail]
2 - استادیار، گروه مدیریت بازرگانی، دانشکده مدیریت، دانشگاه آزاد اسلامی واحد تهران مرکزی، تهران، ایران، [e-mail]

Received: 2023-10-21 Accepted : 2024-01-30 Published : 2024-08-06

Keywords: tax capacities, e-commerce, performance, Iran&#039, s tax system.,

Abstract :

Extended Abstract Purpose The purpose of the study was to present an efficient model of the tax capacities of e-commerce in Iran's tax system to improve performance. The study was applied and of a mixed and exploratory type. In the qualitative part, the data was collected through interviews with senior experts of the Tax Affairs Organization. According to the primary data and thematic analysis, an efficient model of the tax capacities of e-commerce in Iran's tax system was presented. In the quantitative section, according to the findings of the qualitative section, a questionnaire was designed and after checking the reliability and validity, it was used to collect data. The statistical population was a quantitative part of all the tax experts of Alborz province, who were surveyed according to Cochran's formula of 227 people. Quantitative part data analysis was done through structural equation model and PLS software. According to the findings, the findings of the study showed that in data coding, there are 3 structural, cognitive, and functional themes of e-commerce tax capacity efficiency and 7 categories (tax infrastructures, structural reforms, tax insight of taxpayers, tax information system, tax system performance, and tax accuracy and competence ) is identified. The above categories were coded based on 21 conceptual categories. Also, the relationships between research variables showed that tax infrastructure, structural reforms, taxpayers' tax insight and tax information system have a significant effect on the performance of the tax system and tax accuracy and competence. Also, tax accuracy and competence has a significant impact on the performance of the tax system. One of the new and potential tax sources is the collection of taxes from the large volume of electronic commerce, although the taxation of electronic exchanges in our country faces many challenges. The change in the nature of business in recent years, the existence of high commercial capacities in the e-commerce space, the need to create sustainable sources of income for the government, the emphasis of the country's upstream documents and the need to use scientific tools and solutions to achieve an efficient tax system and many similar issues and factors have caused that, in recent years, dealing with the issue of tax capacities of e-commerce has become one of the study challenges of tax researchers, and definitely reaching appropriate executive frameworks and solving the related problems and damages requires appropriate academic and academic studies. Therefore, with the understanding of such importance, the researcher investigated and studied the impact of the dimensions of the efficient model of e-commerce tax capacities on its performance in Iran and in fact seeks to answer the following question: How is the dimensions of the efficient model of e-commerce tax capacities affect its performance in Iran's tax system? Methodology This study was conducted based on the practical purpose and according to the collection of mixed-exploratory data and information and includes two qualitative and quantitative parts. The statistical population in the qualitative section is senior tax experts who have the necessary familiarity with e-commerce and have at least a bachelor's degree in finance (management, economics and accounting) and at least five years of related work experience. In total, 14 of the above qualified people were interviewed. In order to interview, we contacted these people until theoretical saturation. In fact, the sampling used in the qualitative research was theoretical sampling. The methods of data collection in the qualitative section include interviews and review of scientific documents. The collected data were analyzed and coded through exploratory theme analysis. Data analysis in thematic analysis method is based on coding process. Finding In this study, the influence of the dimensions of the efficient model of e-commerce tax capacities on its performance in Iran's tax system has been discussed. Carrying out extensive changes in the field of e-commerce in recent years and the expansion of the Internet-based business system and, consequently, the increasing use of the capabilities of virtual space to conduct business affairs have caused the necessary governance infrastructure to be changed in order to properly advance affairs. Among the issues raised in this regard are tax policies and matters related to the way of tax management and identification and collection of taxes related to commercial activities in the virtual space and in terms of e-commerce. The findings and results obtained have identified a set of factors and components of the tax capacities of e-commerce and analyzed them in two qualitative and quantitative parts, which led to the presentation of the proposed research model and its test. The findings of this study showed that the efficient model of the tax capacities of e-commerce in Iran's tax system includes three themes (structural theme, cognitive theme and functional theme) and 6 categories (tax infrastructures, structural reforms, taxpayers' insight, tax information system, accuracy and tax competence and tax system performance) and 21 concepts. Also, the relationships between research variables showed that tax infrastructure, structural reforms, tax payers' insight and tax information system have a significant impact on tax accuracy and competence and the performance of the tax system. Also, tax accuracy and competence has a significant impact on the performance of the tax system. Conclusion The findings of the research show that the tax capacities of e-commerce include a wide and diverse set of factors and elements, and it seems that the tax revenues from the above capacities can create suitable conditions for the government's general revenues. In fact, the efficiency of the tax capacities of e-commerce can happen according to many and different factors. Of course, a little reflection on the identified factors shows that mainly foundational and infrastructural factors are involved in the efficiency of e-commerce tax capacities, and this issue is especially evident in two of the model themes (cognitive and structural). In fact, dealing with the tax capacities of e-commerce is a field issue, and to some extent, the country's current tax conditions are also moving towards it.