Volume 17, Issue 7 (2010)                   J Tax Res 2010, 17(7): 9-44 | Back to browse issues page

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Tayyebnia A, Siyavashi S. Taxation of E-commerce in Iran. J Tax Res 2010; 17 (7) :9-44
URL: http://taxjournal.ir/article-1-122-en.html
1- Assistant Professor of Economics at the University of Tehran
2- M.A. Student in the Field of Economics & E-Commerce at the University of Tehran
Abstract:   (9434 Views)
One of the newest business activities in recent years is related to the emergence and development of e-commerce. The extension of e-commerce increases the possibility of evading from the taxation of new income resources which have traditionally been taxed in other ways. Having in mind the importance of this matter, the present research is going to investigate e-tax systems throughout the world and to introduce a model for the establishment of an electronic taxation system in Iran. An infrastructure needed for e-commerce is to provide for security which is very important in the e-commerce environment and for which there is a large amount of demand. Lack of security in the virtual world can be a barrier to the development of e-commerce. Our proposed model for the taxation of e-commerce in Iran is based upon making use of a secure electronic exchange database whereby the government presents security to users and exchangers and, at the same time, taxes their e-commerce activities. In this paper, we have used Delphi method and Sign Non-Parametric / Freidman tests to assess our proposed model of e-taxation. The findings obtained are as follows: the best tax category to be applied to e-commerce is VAT but the Iranian VAT laws and regulations should be modified prior to being applied to e-commerce the creation of an electronic database by the Iranian government is economically justified real and legal entities in Iran are sufficiently willing to make use of this electronic database a national TIN code is required for the identification and tracing of companies engaged in the electronic environment the best way of providing security in an electronic database is to use digital signature and digital certificate sellers are the best agents for the collection of taxes moreover, there is a need for concluding agreements with other countries on such topics as the exchange of information and avoiding double taxation.
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Type of Study: Research |
Received: 2009/06/9 | Accepted: 2009/12/29 | Published: 2014/03/14

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