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: (385 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
References
1. میرشکاری، نیما و لطیفی، زهرا،(1397)،ارزهای دیجیتال نظام مالیاتی؛ فرصت ها، چالش ها استراتژی ها،هشتمین همایش سالانه بانکداری الکترونیک و نظام های پرداخت،تهران
2. رستمی، بهروز و شورکی، محمدمهدی و رستمی، غزل و احمدزاده، راضیه،(1400)،مدیریت مالیات بر کسب وکارهای دیجیتال و نحوه مالیات ستانی،سیزدهمین کنفرانس ملی رویکردهای نوین در مدیریت، اقتصاد و حسابداری،بابل.
3. محمودزاده، محمود؛ حسن زاده، محمد(1385)، مالیات بر تجارت الکترونیک مقدمه ای بر تدوین قانون مالیات بر تجارت الکترونیک در ایران، فصلنامه پژوهش ها و سیاست های اقتصادی، شماره37.
4. عرب مازار، علی اکبر(1377)، تجربه سه کشور در زمینه ساده سازی قوانین مالیاتی، بخش دوم، پژوهشنامه مالیات، شماره21.
5. آذرمند، حمید(1386)، ارزیابی اقتصاد پنهان در ایران، فصلنامه حساب های اقتصادی ایران، شماره3.
6. طیب نیا، علی؛ سیاوشی، سمیه(1388)، مالیات ستانی از تجارت الکترونیکی در ایران، پژوهشنامه مالیات، شماره7(17)، 43-9.
7. آقایی طوق، مسلم؛ ناصر، مهدی(1398)، سازوکار و چالش های پیاده سازی بستر بلاک چین در توسعه دولت الکترونیکی و آثار آن بر نظام مالیاتی، فصلنامه حقوق اداری مرکز آموزش مدیریت دولتی،شماره19(6)، 33-9.
8. References
9. Bach, Stefan & Muller (2001), Taxation of E-Commerce: Persistent Problems and Recent Developments, Vierteljahrshefte,
10. Berlin. Bruce, D & W. F. Fox (2004), "State and Local Sales Tax Revenue Losses from E-Commerce: Estimates as July 2004", the University of Tennessee, July.
11. Buloe, J. (1982), "Durable-Goods Monopolists," Journal of Political Economy, 90:314-332. [DOI:10.1086/261058]
12. Choi, Soon-QYong, Daleo., Stahl & B. Andrew (1997), Whinston, the Economics of Electronic Commerce, Macmillan, Technical Publishing.
13. Coase, R. H. (1972), "Durability and Monopoly", Journal of Law and Economics, 15:143-149. [DOI:10.1086/466731]
14. David van der Merwe (2021), The Metaverse as Virtual Heterotopia 3rd world conference on research in social sceinces. [DOI:10.33422/3rd.socialsciencesconf.2021.10.61]
15. E-Commerce Taxation Roundtable (1999), "Establishing a Framework to Evaluate E-Commerce Tax Policy Options", San Francisco.
16. Economides, N. (1996),"The Economics of Networks", International Journal of Industrial Organization, 16(4): 673-699. [DOI:10.1016/0167-7187(96)01015-6]
17. Electronic Commerce and Canada's Tax Administration, A Report to the Minister of National Revenue forum the Advisory Committee on Electronic Commerce.
18. Gandal, N. (1994), "Hedonic Price Indexes for Spreadsheets and An Empirical Test for Network Externalities", Rand Journal of Economics, 25(1):160-170. [DOI:10.2307/2555859]
19. Garon,J(2022), Legal Implications of a Ubiquitous Metaverse and a Web3 Future, ?", Journal of the Australasian Tax Association, 23(41),43-120. [DOI:10.2139/ssrn.4002551]
20. Goolsbee, A. & J. Zittrain (1999), "Evaluation the Costs and Benefits of Taxing Internet Commerce", University of Chicago, May 20. [DOI:10.2139/ssrn.175666]
21. Hellertine, Walter (1997), "Transaction Taxes and Electronic Commerce", National Tax Journal, Vol. 50, No. 3, pp. 593-606. [DOI:10.1086/NTJ41789283]
22. Joint Venture Tax Policy Group (2000), "Summery of Approaches for Applying Sales & Use Taxes to E-Commerce". Kalakota, R. and A. B.
23. Larisa Drobyshevskaya , Elena Vylegzhanina(&) , Vera Grebennikova , and Elena Mamiy(2020), The Main Approaches to Assessing Efficiency of Tax Administration and Control in the Context of Digitalization, T. Antipova (Ed.): ICIS 2020, LNNS 136, pp. 95-111, 2021. [DOI:10.1007/978-3-030-49264-9_9]
24. Lee, Peter (2002), "Towards a National Tax for E-Commerce", Philippine APEC Study Center Network (PASCN).Discussion Paper, No. 8.
25. Lope Calvo de Quinto (2021), NFTs & Augmented Reality The development of a new business model,Journal International Business.
26. Maclaren, John, "The distinction between tax avoidance and tax evasion has become blurred in australlia: why has it happened?", Journal of the Australasian Tax Association, vol. 3, no. 2, 2008
27. Mcafee, R. P. & J. Mcmillan (1997), Electronic Markets in Readings in Electronic Commerce, Addison-Wesley.
28. Rostami, B & Shouraki, M ,. Rostami, G & Ahmadzadeh, Razieh, (2021), Tax Management on Digital Businesses and Taxation Methods, 13th National Conference on New Approaches in Management, Economics and Accounting, Babylon. [In Persian]
29. Tayebnia, A; Siavoshi, S (2009), Taxation of Electronic Commerce in Iran, Tax Research Journal, No. 7(17), 43-9. [In Persian]
30. McClure, C. E. (1999), "The Taxation of Electronic Commerce", Stanford University, October 12.
31. Nellen, A. (2001), "E-Commerce: to Tax or Not to Tax? That is the Question or Is It?", San francisco, California, June.
32. Nellen, A. (2001), "Updated on E-Commerce Taxation: Focus on Events of the Past Year", San Jose State University, April
33. Voraprapa,. N and Kanis,. S(2022), Is Metaverse LAND a good investment? It depends on your unit of account! Chulalongkorn Business School, Chulalongkorn University, Phayathai Road, Pathumwan, Bangkok 10330.
34. Whinston (1996), "Frontiers of Electronic Commerce", Reading, Mass: Addison-Wesley. Katz, M. and C. Shapire (1988), "Technology Adoption in the Presence of Network Externalities", Journal of Political Economy, 94(4):822-841. [DOI:10.1086/261409]
35. William F. (2003), "Three Characteristics of Tax Structure Have Contributed to the Current State Fiscal Crises", University of Tennessee, 4th April.
36. Azarmand, H (2007), Evaluation of the Hidden Economy in Iran, Iranian Economic Accounts Quarterly, No. 3.. [In Persian]
37. Bach, Stefan & Muller (2001), Taxation of E-Commerce: Persistent Problems and Recent Developments, Vierteljahrshefte.
38. Aghaei Toug, M; Nasser, M. (2019), Mechanism and challenges of implementing the blockchain platform in the development of e-government and its effects on the tax system, Administrative Law Quarterly of the Center for Public Administration Education, No. 19(6), 33-9. [In Persian] [DOI:10.29252/qjal.6.19.9]
39. Amirshekari, N & Latifi, Z. (2018), Digital Currencies in the Tax System; Opportunities, Challenges, Strategies, 8th Annual Conference on Electronic Banking and Payment Systems, Tehran. [In Persian]
40. Arab Mazar, A (1998), Experience of three countries in the field of simplifying tax laws, Part Two, Tax Research Journal, No. 21. [In Persian]
41. Mahmoudzadeh, Ma; Hassanzadeh, M (2006), Tax on Electronic Commerce: An Introduction to the Development of the Law on Electronic Commerce Tax in Iran, Quarterly Journal of Economic Research and Policies, No. 37. [In Persian]
42. Rostami, B & Shouraki, M ,. Rostami, G & Ahmadzadeh, Razieh, (2021), Tax Management on Digital Businesses and Taxation Methods, 13th National Conference on New Approaches in Management, Economics and Accounting, Babylon. [In Persian]
43. Tayebnia, A; Siavoshi, S (2009), Taxation of Electronic Commerce in Iran, Tax Research Journal, No. 7(17), 43-9. [In Persian]
Send email to the article author
| Rights and permissions | |
 |
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. |
