Volume 33, Issue 67 (2025)
J Tax Res 2025, 33(67): 7-35 |
Back to browse issues page
Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
salehnia N, salehnia S. Challenges of tax collection of the digital economy in Iran. J Tax Res 2025; 33 (67) :7-35
URL: http://taxjournal.ir/article-1-2435-en.html
URL: http://taxjournal.ir/article-1-2435-en.html
1- , N.salehnia@modares.ac.ir
Abstract: (18 Views)
In recent years, digital technologies have developed rapidly, which have brought challenges to economic policies, especially in the field of tax policies. Considering the growth of the digital economy in the country and the high speed of its development, it seems necessary to pay attention to the revenues of this area as a new tax base. Therefore, the aim of the article is to identify the challenges of provincial taxation of the digital economy in Iran. The data was collected using interviews with 16 experts and analyzed by thematic analysis method. After analysis and coding, challenges were classified in 4 main areas: administrative and executive challenges (the challenge of identification, training and expertise, registration of digital economy activities, etc.), legal challenges (lack of specific laws for digital economy, weakness of existing laws, lack of coordination and contradiction in laws, etc.) policy challenges (sanctions, filtering, lack of international data access agreements, etc.) and socio-cultural challenges (lack of tax culture, lack of tax awareness among taxpayers, perception of tax injustice by taxpayers, etc.). Currently, it is necessary to accelerate the legislative process and pay attention to emerging issues in the light of the rapid development of the digital economy in the country.
Introduction
In recent years, digital technologies have developed rapidly and transformed traditional business methods and created new jobs. These changes have faced economic policies with challenges. One of the areas that has faced many challenges is the area of tax policies. Since tax revenues are the most important source of government revenue in all countries of the world, and considering the growth of the digital economy in Iran and its high speed of development, it seems necessary to pay attention to the revenues of this area as a new tax base. In Iran, tax revenues are in the second place after oil revenues, and considering the general policies of the resistance economy announced by the Supreme Leader to reform the government's revenue system and reduce reliance on oil revenues, it is important to pay attention to tax revenues in the digital economy. Therefore, addressing this issue and spending time and money to use this income opportunity and solve problems is a necessary matter for both the researchers and the officials of the country. The first step to formulate laws and deal with this issue is to identify the existing challenges and find solutions to solve these challenges. Therefore, the current research was conducted with the aim of identifying the challenges of taxation of the digital economy in Iran.
Research Question(s)
What are the challenges of taxing the digital economy in Iran?
Methods and Material
This article is an analytical-descriptive research. In order to collect data, semi-structured interviews were conducted with 16 experts of the Tax Administration and its affiliated organizations. The selection of experts was done using the purposeful sampling method and continued until saturation was reached. The analysis of the interview text was done with the six-step thematic analysis method of Braun and Clarke.
Results and Discussion
In this article, the challenges related to the taxation of the digital economy in the country were identified. After analysis and coding, these challenges were identified in 4 main areas: a) administrative and executive challenges, including the subsections of the challenges of identification, training and expertise, registration of digital economy activities, cooperation and coordination between related executive and legislative bodies, management and implementation costs, total collection, access and verification of information and data, incompatibility of the current tax system, b) Legal challenges include the subsections of the lack of laws specific to the digital economy, the weakness of existing laws, the challenge of monitoring and evaluation, the lack of up-to-date laws, the lack of awareness of the law by taxpayers, the lack of coordination and contradictions in the laws, the lack of coordination of legislation and implementation, the lack of executive guarantees for laws, Multiplicity of laws, failure to identify and deal with illegal activities, complexity and instability of laws, lack of transparency and ambiguity in laws, lack of mastery of employees on laws, difficulty in handling international tax claims, c) policy challenges including sanctions, filtering, lack of international data access agreements, challenges related to the cancellation of temporary tax policies, lack of appropriate policies, structural-administrative barriers related to the organization implementing policies, economic factors affecting policies, factors related to the nature and the weak content of policies, factors related to improper formulation of policies, lack of proper use of policy feedback, and d) Socio-cultural challenges include the tendency to evade the law at the community level, lack of public trust towards government organizations to provide information, lack of tax culture in society, lack of tax awareness among taxpayers, perception of tax injustice by taxpayers, lack of education about Tax policies, negligence of company managers, lack of transparency in the field of tax expenditures, individual dissatisfaction with the tax system.
Conclusion
The results show that, in addition to the general challenges of taxation on the digital economy, such as the lack of a clear definition, the intangibility of goods, the specific characteristics of the digital economy, etc., which are relevant to all policy makers worldwide, some other challenges are related to the tax system and existing laws in It is a country that should be given special attention. The present research describes and identifies the problem and providing a solution can be done in future researches. However, based on the results of the research, some general recommendations such as capacity building and sending employees to other countries to improve the expertise and knowledge of tax employees, more participation of developing countries and Iran in the formulation of international laws to achieve fair taxation and global consensus, Adopting a multilateral approach and international coordination to avoid conflict in policies and avoid double taxation and discrimination and tax fraud, drafting, amending and updating laws according to new conditions and including emerging issues such as digital currency, establishing a fully aligned partnership with complete unity between the executive bodies to provide information and so on can be provided. Currently, it is necessary to accelerate the legislative process in the light of the rapid development of the digital economy in the country.
Acknowledgments
This article is derived from a research project titled "Identifying challenges and tax methods of the digital economy and estimating its tax capacity in Iran" which was carried out with the financial support of the Iranian National Tax Administration and under the supervision of the Education and Research Center of this organization.
Introduction
In recent years, digital technologies have developed rapidly and transformed traditional business methods and created new jobs. These changes have faced economic policies with challenges. One of the areas that has faced many challenges is the area of tax policies. Since tax revenues are the most important source of government revenue in all countries of the world, and considering the growth of the digital economy in Iran and its high speed of development, it seems necessary to pay attention to the revenues of this area as a new tax base. In Iran, tax revenues are in the second place after oil revenues, and considering the general policies of the resistance economy announced by the Supreme Leader to reform the government's revenue system and reduce reliance on oil revenues, it is important to pay attention to tax revenues in the digital economy. Therefore, addressing this issue and spending time and money to use this income opportunity and solve problems is a necessary matter for both the researchers and the officials of the country. The first step to formulate laws and deal with this issue is to identify the existing challenges and find solutions to solve these challenges. Therefore, the current research was conducted with the aim of identifying the challenges of taxation of the digital economy in Iran.
Research Question(s)
What are the challenges of taxing the digital economy in Iran?
Methods and Material
This article is an analytical-descriptive research. In order to collect data, semi-structured interviews were conducted with 16 experts of the Tax Administration and its affiliated organizations. The selection of experts was done using the purposeful sampling method and continued until saturation was reached. The analysis of the interview text was done with the six-step thematic analysis method of Braun and Clarke.
Results and Discussion
In this article, the challenges related to the taxation of the digital economy in the country were identified. After analysis and coding, these challenges were identified in 4 main areas: a) administrative and executive challenges, including the subsections of the challenges of identification, training and expertise, registration of digital economy activities, cooperation and coordination between related executive and legislative bodies, management and implementation costs, total collection, access and verification of information and data, incompatibility of the current tax system, b) Legal challenges include the subsections of the lack of laws specific to the digital economy, the weakness of existing laws, the challenge of monitoring and evaluation, the lack of up-to-date laws, the lack of awareness of the law by taxpayers, the lack of coordination and contradictions in the laws, the lack of coordination of legislation and implementation, the lack of executive guarantees for laws, Multiplicity of laws, failure to identify and deal with illegal activities, complexity and instability of laws, lack of transparency and ambiguity in laws, lack of mastery of employees on laws, difficulty in handling international tax claims, c) policy challenges including sanctions, filtering, lack of international data access agreements, challenges related to the cancellation of temporary tax policies, lack of appropriate policies, structural-administrative barriers related to the organization implementing policies, economic factors affecting policies, factors related to the nature and the weak content of policies, factors related to improper formulation of policies, lack of proper use of policy feedback, and d) Socio-cultural challenges include the tendency to evade the law at the community level, lack of public trust towards government organizations to provide information, lack of tax culture in society, lack of tax awareness among taxpayers, perception of tax injustice by taxpayers, lack of education about Tax policies, negligence of company managers, lack of transparency in the field of tax expenditures, individual dissatisfaction with the tax system.
Conclusion
The results show that, in addition to the general challenges of taxation on the digital economy, such as the lack of a clear definition, the intangibility of goods, the specific characteristics of the digital economy, etc., which are relevant to all policy makers worldwide, some other challenges are related to the tax system and existing laws in It is a country that should be given special attention. The present research describes and identifies the problem and providing a solution can be done in future researches. However, based on the results of the research, some general recommendations such as capacity building and sending employees to other countries to improve the expertise and knowledge of tax employees, more participation of developing countries and Iran in the formulation of international laws to achieve fair taxation and global consensus, Adopting a multilateral approach and international coordination to avoid conflict in policies and avoid double taxation and discrimination and tax fraud, drafting, amending and updating laws according to new conditions and including emerging issues such as digital currency, establishing a fully aligned partnership with complete unity between the executive bodies to provide information and so on can be provided. Currently, it is necessary to accelerate the legislative process in the light of the rapid development of the digital economy in the country.
Acknowledgments
This article is derived from a research project titled "Identifying challenges and tax methods of the digital economy and estimating its tax capacity in Iran" which was carried out with the financial support of the Iranian National Tax Administration and under the supervision of the Education and Research Center of this organization.
Type of Study: Applicable |
Subject:
Economic
Received: 2024/10/27 | Accepted: 2025/12/1 | Published: 2025/12/1
Received: 2024/10/27 | Accepted: 2025/12/1 | Published: 2025/12/1
References
1. طاهری بروجنی، رضا.، و حسینی، رضا. (۱۳۹۹). بررسی چالشهای فراروی اخذ مالیات بر تجارت الکترونیک. پژوهشنامه مالیات، ۹۴، ۱۵۳-۱۲۹.
2. طیبنیا، علی.، و سیاوشی، سمیه. (۱۳۸۸). مالیاتستانی از تجارت الکترونیکی در ایران. فصلنامه تخصصی مالیات، ۷(55)، ۴۳-۹.
3. محمودزاده، محمود.، و حسنزاده، محمد. (۱۳۸۵). مالیات بر تجارت الکترونیکی: مقدمهای بر تدوین قانون مالیات بر تجارت الکترونیکی در ایران. فصلنامه پژوهشها و سیاستهای اقتصادی، ۱۴(37-38)، ۱۱۷-۸۵.
4. سیفاللهی، ناصر.، و اکبری آرباطان، گلثوم. (۱۴۰۲). شناسایی چالشها و فرصتهای اقتصاد دیجیتال در توسعه کسبوکارهای خانگی زنان روستایی. زن در توسعه و سیاست، ۲۱(3)، ۸۰۶-۷۸۱.
5. رنجبر، هادی.، حقدوست، علیاکبر.، صلصالی، مهوش.، خوشدل، علیرضا.، سلیمانی، محمدعلی.، و بهرامی، نسیم. (1391). نمونهگیری در پژوهش کیفی: راهنمایی برای شروع. نشریه پژوهشهای علمی دانشگاه علوم پزشکی ارتش جمهوری اسلامی ایران، ۳(10)، ۲۵۰-۲۳۸.
6. References
7. Aslam, A., & Shah, A. (2020). Tec(h)tonic Shifts: Taxing the Digital Economy (IMF Working Paper No. WP/20/76). International Monetary Fund. [DOI:10.5089/9781513545974.001]
8. Bekhradi Nasab, V., Bazrafakn, A., & Khoshdel, A. (2022). Examining the Challenges and Methods of Receiving Taxes of the Digital Economy in Isfahan Province. International Journal of Finance, Accounting and Economics Studies, 3(2), 15-34.
9. Braun, V., & Clarke, V. (2006). Using Thematic Analysis in Psychology. Qualitative Research in Psychology, 3(2), 77-101.
https://doi.org/10.1191/1478088706qp063oa [DOI:10.1191/1478088706qp063oa.]
10. Bunn, D., Asen, E., & Enache, C. (2020). Digital Taxation around the World, Tax Foundation.
11. European Parliamentary Research Service. (2021, October 26). Taxing the Digital Economy: New Developments and the Way Forward (Briefing). European Parliament.
12. Guo, Y., Zou, T., & Shan, Z. (2022). Taxation Strategies for the Governance of Digital Business Model-An Example of China. Frontiers in Psychology, 13, 1013228. [DOI:10.3389/fpsyg.2022.1013228]
13. Hadzhieva, E. (2016). Tax Challenges in the Digital Economy (Printed Report). European Parliament.
14. KPMG. (2024). Taxation of the Digitalized Economy (Printed Report). kpmg.com/us
15. Mahmoudzadeh, M., & Hasanzadeh, M. (2005). E-commerce Taxes: An Introduction to the Formulation of the E-Commerce Tax Law in Iran. Economic Research and Policy Quarterly, 14(37-38), 117-85 (In Persian).
16. Mpofu, F. Y. (2022a). Taxing the Digital Economy through Consumption Taxes. International Journal of Financial Studies, 10(3), 65.
https://doi.org/10.3390/ijfs10030065 [DOI:10.3390/ijfs10030065.]
17. Mpofu, F. Y. (2022b). Taxation of the Digital Economy and Direct Digital Service Taxes: Opportunities, Challenges, and Implications for African Countries. Economies, 10(9), 219-247.
https://doi.org/10.3390/economies10090219 [DOI:10.3390/economies10090219.]
18. OECD. (2015). Addressing the Tax Challenges of the Digital Economy.
https://doi.org/10.1787/9789264241046-en [DOI:10.1787/9789264241046-en.]
19. OECD. (2017). Mechanisms for the Effective Collection of VAT/GST. Organization for Economic Co-operation and Development.
20. OECD. (2018). Tax Challenges Arising from Digitalization. Organization for Economic Co-operation and Development.
21. OECD. (2020). Statement by the OECD/G20 Inclusive Framework on BEPS on the two-pillar approach to address the tax challenges arising from the digitalisation of the economy. Organization for Economic Co-operation and Development.
22. Ranjbar, H., Haqdoost, A. A., Salasali, M., Khoshdel, A., Soleimani, M. A., & Bahrami, N. (2012). Sampling in Qualitative Research: A Guide to Getting Started. Scientific Research Journal of the University of Medical Sciences of the Islamic Republic of Iran Army, 3(10), 238-250. (In Persian)
23. Rukundo, S. (2020). Addressing the Challenges of Taxation of the Digital Economy: Lessons for African Countries (ICTD Working Paper No. 52). International Centre for Tax and Development.
24. Seifollahi, N., & Akbari Arbatan, G. (1402). Identifying the Challenges and Opportunities of the Digital Economy in the Development of Rural Women's Home Businesses. Women in Development and Politics, 21(3), 781-806. (In Persian)
25. Subcommittee on Tax Challenges Related to the Digitalisation of the Economy. (2019). Tax Issues Related to the Digitalization of the Economy (UN-ESCAP Report). United Nations.
26. Taheri Borujeni, R., & Hosseini, R. (2019). Examination of the challenges of e-commerce tax collection. Research Journal of Taxation, 94, 129-153. (In Persian)
27. Tayebnia, A., & Siavashi, S. (2010). Taxation of e-commerce in Iran. Specialized Tax Quarterly, 7(55), 43-9. (In Persian)
28. Tsindeliani, I. A., Burova, A. S., Migacheva, E. V., Anisina, K. T., Kopina, A. A., & Rodygina, V. E. (2019). Main elements of taxation in the conditions of the development of digital economy. Utopía y Praxis Latinoamericana, 24(5), 129-137.
Send email to the article author
| Rights and permissions | |
 |
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. |
