Estimating the Tax Capacity of E-Commerce Sector: Evidence from Iran’s Data

سال انتشار: 1403
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 156

فایل این مقاله در 18 صفحه با فرمت PDF قابل دریافت می باشد

استخراج به نرم افزارهای پژوهشی:

لینک ثابت به این مقاله:

شناسه ملی سند علمی:

JR_IJFMA-9-32_009

تاریخ نمایه سازی: 12 اردیبهشت 1402

چکیده مقاله:

AbstractOne of the new business activities which has emerged in recent years is the creation and development of e-commerce. With the spread of e-commerce, there is the possibility of tax evasion in new revenues that were traditionally collected before. On the other hand, tax capacity is the economic capacity of a country to withstand the pressure of various taxes. In other words, it is the amount that people can pay in taxes. Determining tax capacity is a difficult and important task. In this regard, a precise estimate of tax capacity and finding its available resources seem necessary. Therefore, given the importance of this issue, the present study first tries to investigate the tax capacity, tax collection from e-commerce sector, and then it intends to estimate the tax capacity of the e-commerce sector as a regime in Iran. In this study, the tax capacity of e-commerce in Iran during the period ۱۹۷۳-۲۰۱۳ has been estimated. The results of this study showed that the total tax capacity follows a three-regime behavior. In all three regimes, the independent variables had a significant effect on the total tax capacity, but the size of these coefficients was different in each of the regimes and even in some cases it was different for the effect. Based on the results, it can be stated that the degree of impact and the direction of the impact of the fundamental variables of total tax capacity on tax capacity varies depending on economic conditions.

نویسندگان

Mustafa pahlevan

PhD Student, Department of Accounting, Faculty of Economics and Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran

fatemeh saraf

Assistant Professor, Department of Accounting, Faculty of Economics and Accounting,

Mohammad Reza asgari

Associate Professor, Department of Management, School of Management and Accounting, Imam Khomeini Shahrari Memorial Branch, Islamic Azad University, Tehran, Iran

Roya Darabi

Associate Professor, Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran

مراجع و منابع این مقاله:

لیست زیر مراجع و منابع استفاده شده در این مقاله را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود مقاله لینک شده اند :
  • Abu Nouri, Ismail, Nikpour, Abdul Hamed (۱۳۹۳). The effect of ...
  • Azadi, Abbas and Isvand Jahanbakhshi, Mina. (۱۳۹۵). Tax Approach in ...
  • Amirkabiri, Alireza, Barzegar, Behrooz, Mousavi, Seyed Mojtaba. (۱۳۹۶). Factors affecting ...
  • Jafarnejad, Ahmad, Ali Sajadinia (۲۰۰۹). Investigating barriers and providing solutions ...
  • Javaheri, Mustafa. (۱۳۹۷). Investigating the Relationship between the Development of ...
  • Hajati, Omid and Farazmand, Hassan and Afagh, Morteza and Armen, ...
  • Khani, Jamal. (۱۳۸۶). E-Commerce, Management Message Magazine, No. ۲۵ ...
  • Rabiee, Mahnaz, Ismail Nia Ketabi, Fatemeh. (۱۳۹۲). Estimation of tax ...
  • Rezaghilizadeh, Mahdieh, Aghaei, Majid, Alemi, Amir Hossein. (۱۳۹۸). Analysis of ...
  • Tayeb Nia, Ali., And Siavashi, Somayeh. (۱۳۸۸). Taxation of e-commerce ...
  • Taheri Borujeni, Reza, Hosseini, Reza (۱۳۹۹). Investigating the Challenges of ...
  • Abdoli Jafari Samimi, Ahmad (۱۳۷۱). Public Sector Economics, Tehran, Samat ...
  • Falahati, Ali, Fattahi, Shahram, Abbaspour, Sahar, Nazifi Naeini, Minoo (۲۰۱۰). ...
  • Karimi, Saeed, Ms. Mohammadi, Mohammad Hamed, Jafari, Mahboubeh (۱۴۰۰). Presenting ...
  • Komijani, Akbar and Fariba Fahim Yahyaei. ۱۹۹۱) Analysis of tax ...
  • Golchehreh Tudeh, Seyed Mehdi. (۱۳۹۱). E-Commerce: Challenges and Solutions in ...
  • Masgrio, Richard, and Masgrio, Peggy (۱۳۷۲). General finance in theory ...
  • Mohammad Reza, Shoorvarzi Mohammad Reza, Mirzaei Saideh. (۱۳۹۲). Investigating the ...
  • Mahmoudzadeh Mahmoud, Hassanzadeh Mohammad. E-Commerce Tax: An Introduction to the ...
  • E-Commerce Development Center (۱۳۹۸). Examining the tax challenges of e-businesses ...
  • Motalebi, Masoumeh, Alizadeh, Mohammad, Faraji Dizaji, Sajjad. (۱۳۹۸). Estimation of ...
  • Hadian, Ebrahim and Tahvili, Ali. (۲۰۱۳). "Identifying the Factors Affecting ...
  • Agrawal. K. K. (۲۰۰۷). “Corporate Tax Planning”. Vol. ۱. Sixth ...
  • Ahmed, E., & Hegazi, A. S. (۲۰۰۷). A dynamic model ...
  • Ahmed, S., & Wirjanto, T. S. (۲۰۰۸). The impact of ...
  • Dell’Anno, R., & Davidescu, A. A. (۲۰۱۹). Estimating shadow economy ...
  • Destari. N. (۲۰۲۰). TAXATION POLICY ON E-COMMERCE TRANSACTIONS. Proceedings Of ...
  • Fane M .(۲۰۰۳. An analysis of the factors affecting the ...
  • Lal V, Recklies D .(۲۰۰۵). Problem of adopting e-cmmerce in ...
  • Majoral G, Gasparín F, Saurí S. (۲۰۲۱).Application of a Tax ...
  • Manasan, R. G. (۱۹۸۸). Tax Evasion in the Philippines ۱۹۸۱–۱۹۸۵. ...
  • Sch neider, F. ,& Enste, D. H. (۲۰۰۰). Shadow Economies: ...
  • Schneider, F. & Enste, D. H. (۲۰۰۰). Shadow economies: Size, ...
  • Shokrkhodaei, F., Salatin, P. (۲۰۱۸). The Effect of Information & ...
  • Udomvitid, K. The E-commerce Sales Tax. A Case Study of ...
  • Yousefi, K., Vesal, M., & Pilvar, H. (۲۰۱۹). Import tax ...
  • نمایش کامل مراجع