Volume 32, Issue 62 (2024)
J Tax Res 2024, 32(62): 134-180 |
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Hosseini Safa S, Fazli S, Ghasemi H, Nassiri Aghdam A. Foresight the Business Model of Tax Services Providers. J Tax Res 2024; 32 (62) :134-180
URL: http://taxjournal.ir/article-1-2401-en.html
URL: http://taxjournal.ir/article-1-2401-en.html
1- , Fazli@ikiu.ac.ir
Abstract: (464 Views)
According to the laws, electronic invoicing is the responsibility of companies providing tax services in Iran. However, the existing uncertainties have caused vagueness in the business environment of the mentioned companies. The main question was ̒How is the business model suitable for each of the upcoming scenarios for tax service providers?̓. This research attempted to provide a practical solution to these problems by adopting a foresight-based approach to business model design. For this purpose, the business model design framework based on foresight was used. Sampling among subject matter experts, was done by judgmental method and 15 experts were selected. In the theoretical stage, a systematic review method, and in the experimental stage, questionnaires were used. The methods, analysis techniques and softwares including PESTEL , binomial test, CRITIC, Fuzzy-VIKOR, GBN, TASCOI, Multi-Mora, Business Model Canvas, Key Success Factors, Road Mapping, Workshop, SPSS 27 and MS-Excel softwares were used for data analysis. Among the 36 primary drivers obtained from the background and opinions of experts, 11 important drivers and 2 key uncertainties "single/multiple regulation" and "non-economic/economic tariff rate " were extracted. In response to the main research question, four scenarios were formulated, the probable scenario was determined, and the business model and roadmap were designed according to the probable scenario and the scenarios. The results showed that by applying the insights obtained from the use of foresight in business model design, in addition to considering alternative futures and drawing the path of transformation to the desired situation, it is possible to make the business of tax service providers future-oriented through creating a strategic vision.
Type of Study: Research |
Subject:
Management
Received: 2024/08/19 | Accepted: 2024/08/31 | Published: 2024/08/31
Received: 2024/08/19 | Accepted: 2024/08/31 | Published: 2024/08/31
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