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Sobhanian S M H, Harati A. Systematic Review of the Role of E-invoices in the Effective Management of the Iranian Tax System and Identifying the Challenges and Executive Solutions. J Tax Res 2024;
URL: http://taxjournal.ir/article-1-2365-en.html
Abstract:   (219 Views)
This research seeks to review systematically the role of electronic invoices in the effective management of the Iranian tax system and its functions, as well as to identify the best possible solutions to deal with possible implementation challenges in this field. The research method in this study is “systematic review” which has been used as “a tool to analyze and understand research and reports related to electronic invoicing in an effective way and with considering of the dispersion of resources”. The searching process in this research has covered the most reliable sources of the last decade in the area of electronic invoices and related systems, and in applying this research method, the researchers have committed to the main objectives of the PRISMA guidelines for developing a systematic review protocol. In this framework, after preparing the resource database, data coding and analysis has been done using the Nvivo 12 program. By using the electronic invoicing system, Iranian National Tax Administration (INTA) can attain significant advantages, especially in the fields of provision of better services to taxpayers and promoting a culture of voluntary compliance, tackling tax evasion, creating economic transparency, facilitating the process of tax reporting and efficient and fair collection of value added tax revenues. In return for the mentioned advantages, the executive solutions in confronting the challenges in this field, such as the possibility of violations in B2C transactions and the non-realization of perfect removal of tax evasion in this sector, the cost and implementation burden for taxpayers, as well as specific transaction processes and businesses including uncertain and changeable transactions, should be taken into consideration.The most important achievements of establishing the electronic invoicing system may be defined in the form of (1) risk management and prevention of tax evasion, (2) reduction of tax compliance costs and burden and (3) developing sustainable resources, economic transparency and access to reliable information needed for economic forecasts in support of comprehensive and macro programs of the Government. Also, the regulatory frameworks, the level of maturity and characteristics of businesses, and the capacity and level of aptness of the Iranian tax system are the most important considerations and key points in the effective implementation of the electronic invoicing system and achieving the aforementioned goals, which should be considered by policymakers and executives in this field.
 
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Type of Study: Research | Subject: Management
Received: 2024/05/1 | Accepted: 2024/02/29 | Published: 2024/02/29

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