Volume 31, Issue 60 (2024)                   J Tax Res 2024, 31(60): 41-73 | Back to browse issues page


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Sayad Zomorrodi H, Hamidi N, Irajpour A. Identifying The Antecedent and Consequential Factors of the Value added Tax Agile Supply Chain Ecosystem Model. J Tax Res 2024; 31 (60) :41-73
URL: http://taxjournal.ir/article-1-2340-en.html
1- , na.hamidi1965@gmail.com
Abstract:   (1023 Views)
 Considering the importance and role of tax in the economic cycle of the country, in this research we are looking for the design of the tax ecosystem model. The purpose of this research is to provide a model of antecedent and consequential factors of the value added tax ecosystem model, which causes the agility of the supply chain. This research is qualitative and basic in terms of its purpose. Also, according to the method of data collection, it is considered a type of field research. The statistical population of the research is university professors, employees of tax audit offices and senior managers of tax administration in the country. The data collection tool in this study was a semi-structured interview. In this research, theoretical sampling was used and the sample size was 10 people according to theoretical saturation. For the validation of the model, the fuzzy Delphi method was used, and in this section, 16 people were considered as a sample, and according to the results, the indicators identified in the qualitative section were confirmed. According to the results of the research, there are two categories of themes. The main themes were discovered. The first group includes the main themes that have been identified as antecedent or influencing factors on the creation of the VAT ecosystem, and the second group includes the main themes that have been identified as consequential or influencing factors. According to the results of the antecedent and consequent model of the tax ecosystem, factors such as the reduction of tax costs, the tax culture of self-disclosure and the reduction of tax evasion can be important consequences of planning the tax ecosystem.

 
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Type of Study: Research | Subject: Management
Received: 2024/02/19 | Accepted: 2024/02/29 | Published: 2024/02/29

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