Examining the Challenges and Methods of Receiving Taxes of the Digital Economy in Isfahan Province
محورهای موضوعی : International Journal of Finance, Accounting and Economics Studies
Vahid Bekhradi Nasab
1
(Department of Accounting, Najafabad Branch, Islamic Azad University, Najafabad, Iran)
Amin Bazrafakn
2
(Department of Accounting, Feiz Non-Governmental Non-Profit Institute of Higher Education, Khomeini Shahr, Isfahan, Iran. Department of Accounting, Feiz Non-Governmental Non-Profit Institute of Higher Education, Khomeini Shahr, Isfahan,)
Ali Khoshdel
3
(PhD in Accounting, Department of Accounting, Tehran Branch, Islamic Azad University,
Tehran, Iran.)
کلید واژه: Tax, Receiving taxes, digital economy,
چکیده مقاله :
The digital economy is one of the emerging phenomena in the present time, and how to receive taxes from it is one of the most important challenges and has always attracted the attention of managers and policymakers of relevant organizations. Relying on the collected qualitative data, the current research aims to investigate the challenges and methods of receiving taxes from the digital economy in Isfahan province, and as a result, seeks to cover the existing theoretical gap for it, therefore, the current research with respect of the goal is considered as a fundamental one. The scope of this research is in the field of accounting. Furthermore, the geographical area of the research is Isfahan province and the time span of the research is the first six months of 2022. Also, in terms of the method of collecting data and information, it is in the category of non-experimental or descriptive research in which a qualitative approach will be used. The statistical population of the current research are experts who are familiar with tax issues in the context of the digital economy, who have been selected in the two divisions of organizational experts and academic experts. For this purpose, the sample of the qualitative research is also selected by the purposeful (judgmental) sampling method from among the senior managers of government tax affairs organizations, as well as among the information technology managers of these organizations and academics involved in the topics of taxation and e-commerce, with the criterion of theoretical adequacy and then a semi-structured field in-depth interview has been conducted. After analyzing the interviews with the help of content analysis method (theme analysis), it is determined that the incompatibility of the current tax system with the digital economy, the inadequacy of the law and policy, the lack of valid infrastructure and documentation, the different identity of the digital economy and the universality of the exchange network as challenges and methods of receiving Taxes are from the digital economy in Isfahan province.
