Volume 33, Issue 66 (2025)
J Tax Res 2025, 33(66): 0-0 |
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khodabandeh D, Ebrahimi A. Investigating the use of new financial technologies in the banking system to promote transparency in the tax system. J Tax Res 2025; 33 (66)
URL: http://taxjournal.ir/article-1-2444-en.html
URL: http://taxjournal.ir/article-1-2444-en.html
1- Tax organization , Davoudkhodabandeh70@gmail.com
2- Faculty of Theology and Human Sciences, University of Qom
2- Faculty of Theology and Human Sciences, University of Qom
Abstract: (29 Views)
The main purpose of the current research is to investigate the impact of the identified effective factors on economic transparency, as well as to measure the impact and moderating role of using the services of knowledge-based companies in the field of new financial technologies in this regard. The statistical population of this research was all managers of the tax affairs organization at the rank and staff level, of which a sample of 385 people was selected using Cochran's formula. Data collection has been done using a questionnaire. Data analysis was done based on structural equation method and using Smartpls4 software. Based on the findings of the research, all independent variables including internal organizational considerations, considerations related to non-governmental third parties (taxpayers) and considerations related to other key government institutions related to the Tax Administration have significant effects on economic transparency, and the mediating variable is the use of the services of knowledge-based companies in The field of new financial technologies such as artificial intelligence, blockchain, etc. strengthens this relationship. Measuring the value of model fit indices including R2, Q2, NFI and SRMR shows the appropriateness of the estimated model. The results showed that all the independent variables have significant direct effects on the dependent variable of economic transparency, and this relationship is also significant indirectly by considering the mediating variable of using the services of knowledge-based companies, that is, the use of the capacity of knowledge-based companies causes the effects of effective factors on Strengthen economic transparency.
Keywords: Economic transparency, new financial technologies, knowledge-based companies, structural equations.
Type of Study: Research |
Subject:
Economic
Received: 2024/12/1 | Accepted: 2025/04/27 | Published: 2025/09/1
Received: 2024/12/1 | Accepted: 2025/04/27 | Published: 2025/09/1
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