نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشگاه شیراز، شیراز،ایران.
2 دانشگاه شیراز، شیراز، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The purpose of this study is to examine the aspects of different approaches to taxing international e-commerce to promote e-commerce tax efforts in Iran. The four approaches considered include: not charging taxes, applying special e-commerce tax laws, applying traditional trade tax laws, and tax exemptions. The research was conducted using a mixed method (data-driven qualitative and Delphi) and factor analysis, and 90 people including members of the Supreme Tax Council, directors of the Audit Organization, and university professors were surveyed. The results showed that the approaches of not charging taxes on e-commerce, granting exemptions to e-commerce, and applying traditional trade tax laws to e-commerce have no effect on promoting tax efforts. However, the adoption and application of special e-commerce tax laws increase the scope of tax laws, and if the tax collection capacity is at the previous level, it will not promote tax efforts, but may reduce the proportion of e-commerce tax efforts.
کلیدواژهها [English]
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