Volume 32, Issue 58 (2023)
J Tax Res 2023, 32(58): 107-129 |
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Hasanzadeh H, Jamali A. Investigating the Potential of Blockchain in Realizing Tax Revenues in Iran. J Tax Res 2023; 32 (58) :107-129
URL: http://taxjournal.ir/article-1-2311-en.html
URL: http://taxjournal.ir/article-1-2311-en.html
1- , hamidrezahassanzadeh1395@gmail.com
Abstract: (415 Views)
The current study is descriptive-survey research that was conducted with the aim of investigating the potential of blockchain in realizing tax revenues in Iran. The statistical population of this study consists of the employees of the General Department of Tax Affairs of Fars, which number is equal to 110 people. According to the Morgan's table, the sample size was determined to be 86 males. Due to the possibility of some questionnaires being unusable, 95 questionnaires were distributed by simple random sampling, of which 88 questionnaires were returned. Also, in order to prioritize the indicators, the opinions of seven experts were used. In order to reach the donation of the research, first by reviewing the theoretical research literature, fifteen primary indicators were identified as the potentials of blockchain in realizing tax revenues; Then, using the binomial distribution technique, eight indicators were determined as the most important potentials of blockchain in realizing tax revenues, and seven indicators were eliminated. In the next step, the fit of the proposed model was confirmed through confirmatory factor analysis. Finally, using the OPA technique, indicators were prioritized; based on this, the indicators of increasing trust in the tax system, non-manipulation, speeding up the tax collection mechanism, no need for third party intervention and approval, higher flexibility than current systems, higher encryption, saving and maintaining all transactions and viewing transactions as "on the spot" ranked one to eight respectively.
Keywords: : Blockchain Potential, Tax Revenue Realization, Confirmatory Factor Analysis, Prioritization
Type of Study: Research |
Subject:
Management
Received: 2023/12/4 | Accepted: 2023/09/1 | Published: 2023/09/1
Received: 2023/12/4 | Accepted: 2023/09/1 | Published: 2023/09/1
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