Volume 32, Issue 64 (2025)
J Tax Res 2025, 32(64): 2-35 |
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:
Yosefi A, Gachkar M. Identifying and prioritizing factors affecting taxes and financial transactions in Metaverse. J Tax Res 2025; 32 (64) :2-35
URL: http://taxjournal.ir/article-1-2482-en.html
URL: http://taxjournal.ir/article-1-2482-en.html
1- , alborzysfi@gmail.com
Abstract: (229 Views)
In this thesis, the proposed solution for determining tax in financial transactions in Metaverse and the ranking of factors determining the type of tax using fuzzy hierarchical analysis are discussed. The variables of the current research are the factors affecting the type of tax, which have been investigated in 3 indicators: "Economic Principles", "Taxation", "Allocation". The result is practical and descriptive and exploratory in terms of purpose. The necessary information for the determined indicators has been prepared using a questionnaire (field method). Also, the statistical population of the research includes all experts and experts in the field of finance and taxation, and 45 people were selected as a statistical sample using Cochran's formula. In this research, first the criteria and sub-criteria were determined, and according to the goals, the weight of each of the criteria and sub-criteria was weighted by hierarchical analysis method and the indicators were ranked. The results of this research are presented in two statistical sections using SPSS software and the ranking section using Lingo software. The results showed that in terms of policy efficiency and distribution criteria, financial income tax has won the first rank, and value added tax, property tax and direct tax have also won the second, third and fourth ranks respectively in the efficiency criterion. In terms of the criteria of simplicity and compatibility of value added tax, it has won the first rank. In terms of the criteria of the specific nature of the direct tax metaverse, it has taken the first place. In terms of non-discrimination criteria, technology and cryptocurrency, property tax has also been ranked first.
Type of Study: Research |
Subject:
Management
Received: 2025/04/8 | Accepted: 2025/02/28 | Published: 2025/02/28
Received: 2025/04/8 | Accepted: 2025/02/28 | Published: 2025/02/28
Send email to the article author
| Rights and permissions | |
 |
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. |
