Identifying the Effective Components on Promoting Tax Capacity in E-Commerce and Providing Tools Based on Identified Categories

Abstract

Field: The new developments of the 21st century, the globalization of the market, followed by the introduction of new trading and marketing methods that were influenced by the rapid and comprehensive development of science and technology, have also compelled the governments to take advantage of the IT capacity for their financial affairs, including raising the capacity of their tax revenues. One of the digital business models in the recent era points to e-government, which in this study has examined the area of tax.

Target: The present study was conducted to identify effective components in increasing tax capacity in e-commerce and provide a tool based on identified categories.

Methods: This study is applied and qualitative research, respectively. Semi-structured interviews with 20 professors and experts in this field were conducted based on purposive sampling method and after theoretical saturation. Data analysis was done using qualitative data analysis method.

Results: The results showed that four main components of organizational - administrative, technical - telecommunications factors, socio-cultural factors and legal - legal factors are the most important effective components in enhancing tax capacity in e-commerce.

Results: According to the research results, the better the quality of 4 components is, the higher tax capacity is in e-commerce.