Document Type : Research Paper
Authors
1
Assistant Prof. Department of Accounting, Payame Noor University, Tehran, Iran
2
Instructor of Accounting , payame Noor University, Tehran, IRAN
3
PhD student, Islamic Azad University, Qazvin, Iran
10.30473/gaa.2024.70685.1717
Abstract
Subject and Objective of the article: the need for a comprehensive electronic tax collection model can minimize tax evasion is felt. Therefore, this research was implemented with the aim of providing a comprehensive model of electronic tax collection to reduce tax evasion with the ISM approach.
Research Method: This research is exploratory-applied. Research information was collected by interviewing 15 tax experts. The collected data were analyzed using Interpretive Structural Modeling (ISM).
Research Findings: The findings showed that the reduction of tax evasion is the most effective factor in the exploratory model. In three levels, respectively, factors of financial and transactional sanctions for tax violators and electronic tax education, factors of intelligent detection of taxable income of natural and legal persons, creating transparency by creating comprehensive information systems and using artificial intelligence and big data in calculations, factors of dedicated network Receiving and paying taxes, connecting and communicating with the administrative and executive system of the country and integrating the financial and banking systems in whole country.
Conclusion, originality and its contribution to knowledge: the results showed financial and transactional sanctions for tax violators, electronic tax training, intelligent detection of taxable income of natural and legal persons, creating transparency by creating comprehensive information systems and using artificial intelligence and big data in Calculations, dedicated tax collection and payment network, connection and communication with the administrative and executive system of the country and integration of financial and banking systems in the whole country with mutual effects lead to reduction of tax evasion.
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