Presenting some gamification mechanics as a novel policy-making tool in increased the use of POS for disclosing information in Iran

Transparency or information disclosure are becoming an important regulatory frontier and in the UnitedStates, the European Union, and developing countries, governments have designed disclosure systems tominimize corruption, reduce health and safety risks, protect civil rights, and improve public services.Information disclosure reduces tax evasion and it also helps governments to make plans for theircommunity more effectively. In this regard, governments attempt to increase transparency by enactingpenalties to force individuals and companies for disclosing their information. Accordingly, government ofIran endeavors to enhance information disclosure in the economy era by penalties to force retailers toconnect their POS terminals to National Tax Admission Organization of Iran for accessing informationincluding income, sales and transactions. But retailers violate laws and they do not use Connected POS.Some governments use innovative and soft approach to reach their purpose in related to transparency andinformation disclosure such as “CARD ACT” in the United States that the objective was determined toreduce the hidden cost of consumers by mandating lenders to supply consumers with more useful andtimely information. But information disclosure in Iran is different from information disclosure in UnitedStates. In this study, we compared information disclosure in United States and Iran as well as enactedpenalties by government of Iran with incentives policies by gamification approach for encouraging retailersto use of Connected POS by ISM model. First, we identify elements related to adoption of POS thengamification approach was used as a policy-making tool for the Iranian government to affect retailers forConnecting their POS to Tax Office. We utilized ISM model and results indicated that the use of gamificationapproach for incentive policies can be efficient than penalties policy for using POS.

کلیدواژه ها:

Information disclosure ، ISM model ، POS ، gamification ، behavior economic