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Harati A, Sobhanian S M H. Designing a strategic model for tax service outsourcing and regulating TSPs relationships in a smart and data-driven tax system in the digital age. J Tax Res 2025; https://doi.org/10.61882/taxjournal.0.229
URL: http://taxjournal.ir/article-1-2530-en.html
URL: http://taxjournal.ir/article-1-2530-en.html
1- INTA , ashkan_tax@yahoo.com
2- INTA
2- INTA
Abstract: (274 Views)
The purpose of this research is to understand the dynamics of tax services in the digital age and design a tax services outsourcing model considering the dimensions and contextual factors affecting this field.
This research is applied in terms of purpose and, for the first time, by identifying and paying attention to the contextual factors of tax service outsourcing, has designed a model for the management and regulation of the Iranian National Tax Administraion (INTA) relations with tax service providers. In order to conduct this research, an expert survey using the Delphi method using a questionnaire tool was conducted with 16 CEOs of trusted tax service providers and structured interviews with 5 tax experts from among the senior managers of the country's tax affairs organization. Finally, correlation test was used to determine the relationship between the identified contextual variables and tax service outsourcing approaches.
Adopting the right outsourcing approach depends on many factors and dimensions, and the right solution is often not a Unique solution. The size and scope of taxpayers, the TSPs’ lifecycle and professional maturity, the number of TSPs, and the importance of information security and confidentiality are among the contextual factors that influence the selection of a tax services outsourcing strategy.
As the population and scope of the target community increases, as well as the professional maturity of tax service providers, the use of innovative and customized solutions in an open system and market-driven approach with an expanded role for TSPs will be of interest. However, as the number of tax service providers increases and the importance of maintaining the security and confidentiality of outsourced service information increases, more closed and regulatory approaches are used.
This research is applied in terms of purpose and, for the first time, by identifying and paying attention to the contextual factors of tax service outsourcing, has designed a model for the management and regulation of the Iranian National Tax Administraion (INTA) relations with tax service providers. In order to conduct this research, an expert survey using the Delphi method using a questionnaire tool was conducted with 16 CEOs of trusted tax service providers and structured interviews with 5 tax experts from among the senior managers of the country's tax affairs organization. Finally, correlation test was used to determine the relationship between the identified contextual variables and tax service outsourcing approaches.
Adopting the right outsourcing approach depends on many factors and dimensions, and the right solution is often not a Unique solution. The size and scope of taxpayers, the TSPs’ lifecycle and professional maturity, the number of TSPs, and the importance of information security and confidentiality are among the contextual factors that influence the selection of a tax services outsourcing strategy.
As the population and scope of the target community increases, as well as the professional maturity of tax service providers, the use of innovative and customized solutions in an open system and market-driven approach with an expanded role for TSPs will be of interest. However, as the number of tax service providers increases and the importance of maintaining the security and confidentiality of outsourced service information increases, more closed and regulatory approaches are used.
Keywords: Outsourcing services, tax services outsourcing strategy, tax service provider, tax service regulation, digital age.
Type of Study: Research |
Subject:
Economic
Received: 2025/08/13 | Accepted: 2025/09/1 | Published: 2025/09/1
Received: 2025/08/13 | Accepted: 2025/09/1 | Published: 2025/09/1
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