Volume 29, Issue 50 (2021)                   J Tax Res 2021, 29(50): 87-114 | Back to browse issues page


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Rezaeenejad F, Salehi M, Hemmatfar M, Janani M H. Presenting a Conceptual Model of Tax Capacity on Electronic Commerce and Internet Sales Tax in Recognition, Measurement, and Prevention of Tax Avoidance: A Case Study of Tax Affairs General Directorates in the City and Province of Tehran. J Tax Res. 2021; 29 (50) :87-114
URL: http://taxjournal.ir/article-1-2025-en.html
1- , Mehdi.salehi@um.ac.ir
Abstract:   (357 Views)
 The present study focuses on the lack of existence of internal and external studies in identifying the role of various dimensions of e-commerce tax capacity model design and online sales tax studies, especially in avoiding performance taxes in Tehran Province Tax Affairs General Directorate. The statistical population was all of the experts and managers. In qualitative phase, purposeful sampling has been used which is also called non-probability, purposeful or qualitative sampling. So, the views of 11 experts and managers have been gathered. In quantitative phase, 180 employees were considered as available sample. The data collection methods are consisting two categories: library and field. Regarding the collection of information related to the literature on the subject and research background, library methods have been used and in order to collect information to confirm or reject the research hypotheses, the field method has been used. interviews and three types questionnaires were used to collect data. In the first study, the data analysis method, after collecting information from content analysis, will try to analyze and interpret the results and implement a qualitative model. In the second study, using a descriptive survey method, the structural-interpretive modeling method has been used. The qualitative data analysis was performed by theme analysis method. The MAXQDA software was used for qualitative content analysis. The structural equation modeling has also been done with SMARTPLS software.
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Type of Study: Research | Subject: Management
Received: 2021/11/22 | Accepted: 2021/09/1 | Published: 2021/09/1

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