Volume 33, Issue 68 (2026)
J Tax Res 2026, 33(68): 67-96 |
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Ahmadi S, yadegari K, hoseinirad S S, malchi F. The Design of a Smart Taxation System Model in Iran With an Approach Grand Theory. J Tax Res 2026; 33 (68) :67-96
URL: http://taxjournal.ir/article-1-2449-en.html
URL: http://taxjournal.ir/article-1-2449-en.html
1- Islamic Azad University
2- Islamic Azad University ,khaledyadegarii@yahoo.com
3- Payam Noor University
2- Islamic Azad University ,
3- Payam Noor University
Abstract: (157 Views)
1.Introduction:
One of the reforms of the tax system in order to increase the country's development is tax smartness. The tax system, which is a modern phenomenon by itself, is constantly changing and accepting and using the capabilities and potentials of new information and communication tools to become intelligent. In the traditional tax system, the collection, classification, processing, and analysis of information was done with the use of human power and with lower speed and accuracy. In other words, taxpayers had to attend tax offices during working hours to perform legal duties, which caused congestion, wasted time and money, and increased the workload of tax officials. After the introduction of new information technologies, these concepts changed completely. Information is collected and processed with higher speed and accuracy, and the time and place restrictions for referring to tax offices have been replaced by communication with the systems from anywhere and anytime. The tax process is considered to be one of the basic factors in an intelligent tax system, efficient and effective, and the smart work in the tax system consists of the process of identification and registration, the process of receiving and processing declarations, the process of ranking and choosing the direction of audit, the process of auditing and tax handling. , the process of tax collection and accounting, the process of protesting in tax affairs, the process of protesting tax recognition and processing in the Tax Dispute Resolution Board, the process of providing services to taxpayers and receiving information, finally, making the tax system smarter in the sense of tax collection and based on economic micro-data Modian, which is through store terminals and the Modian system, which is systematically analyzed and provided to tax users. In this regard and according to the importance of the subject, this study tries to answer the question, How can a smart tax system model be designed in Iran using a data-driven approach?
2. Methodology:
Due to the lack of sufficient studies in the field of tax system digitization, this research employs a qualitative approach and the grounded theory of Strauss and Corbin (1998) to construct a new theory. Given the objective of this study in designing a digitization model for the tax system in Iran, the paradigm of this investigation is interpretivism. The research is conducted inductively, combining field studies with bibliographic research, and is categorized as exploratory as it seeks to acquire new information in this area. Data collection methods include document analysis and semi-structured interviews with participating experts from the Court of Audit, the Ministry of Economic Affairs and Finance, and the Official Accountants Organization. Purposeful sampling following the saturation theory is used to select individuals with relevant experience and expertise, resulting in a final sample of 11 participants with diverse educational and professional backgrounds.
3. Research Findings:
The implementation of the foundation's data theory method began with conducting interviews, collecting and coding data, so that the researcher gained more skill in conducting interviews by conducting preliminary exploratory interviews, which was very important for the research; Also, the records of the interviews have been named and stored in a database, which is based on the name of the interviewee, the audio file of the interview, and the date of the interview. After storing them, the researcher has listened and implemented them in order to carry out the research. After coding, axial coding was done. Axial coding is the second stage of analysis in foundation theory. The purpose of this stage is to establish a relationship between the classes produced in the open coding stage. At this stage, by screening, removing duplicate codes and integrating synonymous codes, the indicators extracted from the interview texts are categorized. The relationship of other classes with the central class can be realized in six topics, which are causal conditions, central phenomenon, strategies and actions, intervening conditions, contextual conditions and consequences.
4. Conclusion:
The results of data analysis and identification of effective components in the design of a smart tax system model for Iran indicate that various factors, including causal, contextual, intervening, strategic, and consequential, play a key role. Causal components include the establishment of tax justice and effective legislation. The influential contexts also encompass civic duties and tax culture. In the intervening dimension, factors such as tax acceptance and profit motives are identified. The design strategies emphasize concepts like transparency and public trust, with outcomes including improved tax literacy and the relationship between the government and taxpayers. This research shows that the success of the smart tax system design requires institutional and technical infrastructures and must be conducted systematically and interdisciplinary to move toward an efficient, equitable, and sustainable tax system.
One of the reforms of the tax system in order to increase the country's development is tax smartness. The tax system, which is a modern phenomenon by itself, is constantly changing and accepting and using the capabilities and potentials of new information and communication tools to become intelligent. In the traditional tax system, the collection, classification, processing, and analysis of information was done with the use of human power and with lower speed and accuracy. In other words, taxpayers had to attend tax offices during working hours to perform legal duties, which caused congestion, wasted time and money, and increased the workload of tax officials. After the introduction of new information technologies, these concepts changed completely. Information is collected and processed with higher speed and accuracy, and the time and place restrictions for referring to tax offices have been replaced by communication with the systems from anywhere and anytime. The tax process is considered to be one of the basic factors in an intelligent tax system, efficient and effective, and the smart work in the tax system consists of the process of identification and registration, the process of receiving and processing declarations, the process of ranking and choosing the direction of audit, the process of auditing and tax handling. , the process of tax collection and accounting, the process of protesting in tax affairs, the process of protesting tax recognition and processing in the Tax Dispute Resolution Board, the process of providing services to taxpayers and receiving information, finally, making the tax system smarter in the sense of tax collection and based on economic micro-data Modian, which is through store terminals and the Modian system, which is systematically analyzed and provided to tax users. In this regard and according to the importance of the subject, this study tries to answer the question, How can a smart tax system model be designed in Iran using a data-driven approach?
2. Methodology:
Due to the lack of sufficient studies in the field of tax system digitization, this research employs a qualitative approach and the grounded theory of Strauss and Corbin (1998) to construct a new theory. Given the objective of this study in designing a digitization model for the tax system in Iran, the paradigm of this investigation is interpretivism. The research is conducted inductively, combining field studies with bibliographic research, and is categorized as exploratory as it seeks to acquire new information in this area. Data collection methods include document analysis and semi-structured interviews with participating experts from the Court of Audit, the Ministry of Economic Affairs and Finance, and the Official Accountants Organization. Purposeful sampling following the saturation theory is used to select individuals with relevant experience and expertise, resulting in a final sample of 11 participants with diverse educational and professional backgrounds.
3. Research Findings:
The implementation of the foundation's data theory method began with conducting interviews, collecting and coding data, so that the researcher gained more skill in conducting interviews by conducting preliminary exploratory interviews, which was very important for the research; Also, the records of the interviews have been named and stored in a database, which is based on the name of the interviewee, the audio file of the interview, and the date of the interview. After storing them, the researcher has listened and implemented them in order to carry out the research. After coding, axial coding was done. Axial coding is the second stage of analysis in foundation theory. The purpose of this stage is to establish a relationship between the classes produced in the open coding stage. At this stage, by screening, removing duplicate codes and integrating synonymous codes, the indicators extracted from the interview texts are categorized. The relationship of other classes with the central class can be realized in six topics, which are causal conditions, central phenomenon, strategies and actions, intervening conditions, contextual conditions and consequences.
4. Conclusion:
The results of data analysis and identification of effective components in the design of a smart tax system model for Iran indicate that various factors, including causal, contextual, intervening, strategic, and consequential, play a key role. Causal components include the establishment of tax justice and effective legislation. The influential contexts also encompass civic duties and tax culture. In the intervening dimension, factors such as tax acceptance and profit motives are identified. The design strategies emphasize concepts like transparency and public trust, with outcomes including improved tax literacy and the relationship between the government and taxpayers. This research shows that the success of the smart tax system design requires institutional and technical infrastructures and must be conducted systematically and interdisciplinary to move toward an efficient, equitable, and sustainable tax system.
Type of Study: Research |
Subject:
Economic
Received: 2024/12/14 | Accepted: 2025/11/16 | Published: 2026/03/1
Received: 2024/12/14 | Accepted: 2025/11/16 | Published: 2026/03/1
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