Volume 30, Issue 56 (2023)
J Tax Res 2023, 30(56): 31-49 |
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Rezainejad F, Salehi M, Hemmatfar M, Janani M H. Identifies the Dimensions and Explores the Structural Relationships of the Indicators Affecting the Tax Capacity of E-commerce and Online Sales Tax in Avoiding Performance Tax. J Tax Res 2023; 30 (56) :31-49
URL: http://taxjournal.ir/article-1-2218-en.html
URL: http://taxjournal.ir/article-1-2218-en.html
1- , DR.HEMATFAR@yahoo.com
Abstract: (816 Views)
The present study has identified the dimensions and explored the structural relationships of the indicators affecting the tax capacity of e-commerce and internet sales tax in avoiding the performance tax in Tehran Tax Affairs Organization. The statistical population in the present study is a collection of experts and managers of Tehran Tax Affairs Organization, which was used from the point of view of its twelve experts and managers by using targeted sampling. Regarding the collection of information to confirm or reject the research hypotheses, the field method has been done through interviews and questionnaires. The method of data analysis will be tried after collecting information from content analysis, analyzing and interpreting the results and implementing the qualitative model. In the second study, where the descriptive survey method was used, the structural-interpretive modeling method will be used. Qualitative data analysis in this study was done by theme analysis method using MAXQDA software.
Type of Study: Research |
Subject:
Management
Received: 2023/04/9 | Accepted: 2023/03/1 | Published: 2023/03/1
Received: 2023/04/9 | Accepted: 2023/03/1 | Published: 2023/03/1
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