نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه آزاد اسلامی، گرگان، ایران
2 استادیار، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه آزاد اسلامی، گرگان، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Fast collection, low cost and stability of tax revenues have caused countries to turn to this type of income as a main and stable income. In this research, the identification of the macro trends and future research of Iran's tax system from the perspective of science and technology as a basic priority in planning, policy-making and decisions in the tax field based on the future-making drivers affecting the tax system is examined. The data collection method is descriptive-survey type and based on the type of combined data and the future-shaping drivers affecting the field of Iran's tax system in the next 20 years were identified using expert panel methods, open questionnaire, interview and fuzzy Delphi in 1402. To select experts from professors and PhD students of accounting, employees of the Tax Affairs Organization, judgmental and snowball sampling methods were used. The development of intelligent accounting software and systems, business intelligence, and the expansion of personal technologies are the most important influential drivers in the future, and the increase in cybersecurity challenges in business and the expansion of the application of new sciences and technologies in business should be given serious attention. The results of the present study can lead to the development of guidelines for the use of new technologies that will reduce cybersecurity challenges, facilitate tax processes, and strengthen the exploitation of science and technology with the aim of improving the accuracy, transparency, and efficiency of tax processes and contributing to the transformation of the tax system in Iran,
کلیدواژه‌ها [English]
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