Journal of Tax Research

fa چالش‌های مالیات‌ستانی از اقتصاد دیجیتال در ایران Challenges of tax collection of the digital economy in Iran اقتصادی Economic كاربردي Applicable در سال‌های اخیر فناوری‌های دیجیتال به‌سرعت توسعه‌یافته و شیوه کسب‌وکار سنتی را متحول و مشاغل جدیدی را ایجاد نموده که این تحولات سیاست‌های اقتصادی به‌ویژه حوزه سیاست‌های مالیاتی را با چالش‌هایی روبرو کرده است. با توجه به رشد اقتصاد دیجیتال در کشور و سرعت بالای توسعه آن، توجه به درآمدهای این حوزه به‌عنوان یک پایه مالیاتی جدید ضروری به نظر می‌رسد. ازاین‌رو پژوهش حاضر باهدف شناسایی چالش‌های مالیات‌ستانی از اقتصاد دیجیتال در ایران انجام شد. داده‌ها با استفاده از مصاحبه‌های نیمه ساختاریافته با 16 نفر از خبرگان سازمان امور مالیاتی کشور جمع‌آوری و با روش تحلیل مضمون تحلیل شد. پس از تحلیل و کدگذاری، چالش‌ها در 4 حوزه اصلی: چالش‌های اداری و اجرایی (شامل چالش شناسایی، آموزش و تخصص، ثبت فعالیت‌های اقتصاد دیجیتال و غیره)، چالش‌های قانونی (شامل نبود قوانین مخصوص اقتصاد دیجیتال، ضعف قوانین موجود، عدم هماهنگی وتناقض در قوانین و غیره) چالش‌های سیاست‌گذاری (شامل تحریم، فیلترینگ، نبود قراردادهای بین‌المللی دسترسی به داده و غیره) و چالش‌های فرهنگی-اجتماعی (شامل فقدان فرهنگ مالیاتی در جامعه، فقدان آگاهی مالیاتی در مؤدیان، درک بی‌عدالتی مالیاتی توسط مؤدیان و غیره) طبقه‌بندی شد. در حال حاضر تسریع روند قانون‌گذاری و توجه به مسائل نوظهور در پرتو توسعه سریع اقتصاد دیجیتال در کشور ضروری است. In recent years, digital technologies have developed rapidly, which have brought challenges to economic policies, especially in the field of tax policies. Considering the growth of the digital economy in the country and the high speed of its development, it seems necessary to pay attention to the revenues of this area as a new tax base. Therefore, the aim of the article is to identify the challenges of provincial taxation of the digital economy in Iran. The data was collected using interviews with 16 experts and analyzed by thematic analysis method. After analysis and coding, challenges were classified in 4 main areas: administrative and executive challenges (the challenge of identification, training and expertise, registration of digital economy activities, etc.), legal challenges (lack of specific laws for digital economy, weakness of existing laws, lack of coordination and contradiction in laws, etc.) policy challenges (sanctions, filtering, lack of international data access agreements, etc.) and socio-cultural challenges (lack of tax culture, lack of tax awareness among taxpayers, perception of tax injustice by taxpayers, etc.). Currently, it is necessary to accelerate the legislative process and pay attention to emerging issues in the light of the rapid development of the digital economy in the country. Introduction In recent years, digital technologies have developed rapidly and transformed traditional business methods and created new jobs. These changes have faced economic policies with challenges. One of the areas that has faced many challenges is the area of tax policies. Since tax revenues are the most important source of government revenue in all countries of the world, and considering the growth of the digital economy in Iran and its high speed of development, it seems necessary to pay attention to the revenues of this area as a new tax base. In Iran, tax revenues are in the second place after oil revenues, and considering the general policies of the resistance economy announced by the Supreme Leader to reform the government's revenue system and reduce reliance on oil revenues, it is important to pay attention to tax revenues in the digital economy. Therefore, addressing this issue and spending time and money to use this income opportunity and solve problems is a necessary matter for both the researchers and the officials of the country. The first step to formulate laws and deal with this issue is to identify the existing challenges and find solutions to solve these challenges. Therefore, the current research was conducted with the aim of identifying the challenges of taxation of the digital economy in Iran. Research Question(s) What are the challenges of taxing the digital economy in Iran? Methods and Material                                               This article is an analytical-descriptive research. In order to collect data, semi-structured interviews were conducted with 16 experts of the Tax Administration and its affiliated organizations. The selection of experts was done using the purposeful sampling method and continued until saturation was reached. The analysis of the interview text was done with the six-step thematic analysis method of Braun and Clarke. Results and Discussion In this article, the challenges related to the taxation of the digital economy in the country were identified. After analysis and coding, these challenges were identified in 4 main areas: a) administrative and executive challenges, including the subsections of the challenges of identification, training and expertise, registration of digital economy activities, cooperation and coordination between related executive and legislative bodies, management and implementation costs, total collection, access and verification of information and data, incompatibility of the current tax system, b) Legal challenges include the subsections of the lack of laws specific to the digital economy, the weakness of existing laws, the challenge of monitoring and evaluation, the lack of up-to-date laws, the lack of awareness of the law by taxpayers, the lack of coordination and contradictions in the laws, the lack of coordination of legislation and implementation, the lack of executive guarantees for laws, Multiplicity of laws, failure to identify and deal with illegal activities, complexity and instability of laws, lack of transparency and ambiguity in laws, lack of mastery of employees on laws, difficulty in handling international tax claims, c) policy challenges including sanctions, filtering, lack of international data access agreements, challenges related to the cancellation of temporary tax policies, lack of appropriate policies, structural-administrative barriers related to the organization implementing policies, economic factors affecting policies, factors related to the nature and the weak content of policies, factors related to improper formulation of policies, lack of proper use of policy feedback, and d) Socio-cultural challenges include the tendency to evade the law at the community level, lack of public trust towards government organizations to provide information, lack of tax culture in society, lack of tax awareness among taxpayers, perception of tax injustice by taxpayers, lack of education about Tax policies, negligence of company managers, lack of transparency in the field of tax expenditures, individual dissatisfaction with the tax system.   Conclusion The results show that, in addition to the general challenges of taxation on the digital economy, such as the lack of a clear definition, the intangibility of goods, the specific characteristics of the digital economy, etc., which are relevant to all policy makers worldwide, some other challenges are related to the tax system and existing laws in It is a country that should be given special attention. The present research describes and identifies the problem and providing a solution can be done in future researches. However, based on the results of the research, some general recommendations such as capacity building and sending employees to other countries to improve the expertise and knowledge of tax employees, more participation of developing countries and Iran in the formulation of international laws to achieve fair taxation and global consensus, Adopting a multilateral approach and international coordination to avoid conflict in policies and avoid double taxation and discrimination and tax fraud, drafting, amending and updating laws according to new conditions and including emerging issues such as digital currency, establishing a fully aligned partnership with complete unity between the executive bodies to provide information and so on can be provided. Currently, it is necessary to accelerate the legislative process in the light of the rapid development of the digital economy in the country. Acknowledgments This article is derived from a research project titled "Identifying challenges and tax methods of the digital economy and estimating its tax capacity in Iran" which was carried out with the financial support of the Iranian National Tax Administration and under the supervision of the Education and Research Center of this organization. مالیات, اقتصاد دیجیتال, ایران, سیاست‌گذاری Taxation, digital economy, policy making, Iran 7 35 http://taxjournal.ir/browse.php?a_code=A-10-2608-1&slc_lang=fa&sid=1 nafiseh salehnia نفیسه صالح نیا N.salehnia@modares.ac.ir 100319475328460012268 100319475328460012268 Yes دانشگاه تربیت مدرس sajedeh salehnia ساجده صالح نیا Sajedeh.salehnia@gmail.com 100319475328460012269 100319475328460012269 No دانشگاه پیام نور تهران mohammadmahdi nasrharandi محمدمهدی نصرهرندی Mohammadmahdi.nh14@gmail.com 100319475328460012270 100319475328460012270 No پژوهشگاه فضای مجازی