The Impact of Electronic Tax Administration Systems on Tax Collection Efficiency in Iran

Background: The digital transformation of tax administrations is a global trend, posited to enhance efficiency, reduce costs, and improve compliance. For developing economies like Iran, facing fiscal pressures and an over-reliance on oil revenues, modernizing tax collection through electronic systems is a strategic imperative for revenue mobilization and economic stability. Purpose: This study examines the impact of Electronic Tax Administration (ETA) systems on tax collection efficiency in Iran, focusing on specific technological components. It also investigates the mediating role of taxpayer compliance in this relationship. Method: A quantitative explanatory research design was employed. Data were collected via a structured questionnaire from ۳۴۰ tax administration employees and tax professionals in Iran. The survey measured perceptions of four independent constructs—Electronic Filing Systems, Digital Taxpayer Service Platforms, Integrated Tax Databases, and Electronic Payment Systems—on Tax Collection Efficiency, with Taxpayer Compliance as a mediator. Structural Equation Modeling (SEM) was used for data analysis. Findings: The results indicate that all four ETA components have a significant positive direct effect on taxpayer compliance. Furthermore, taxpayer compliance fully mediates the relationship between Digital Taxpayer Service Platforms, Integrated Tax Databases, and Electronic Payment Systems and tax collection efficiency, while partially mediating the effect of Electronic Filing Systems. Integrated Tax databases exhibited the strongest total effect on the dependent variable. Implications: The findings underscore that technology alone is insufficient; its impact on revenue is channeled through improved taxpayer perceptions and behavior. For policymakers, the study highlights the critical need for integrated, taxpayer-centric digital systems and robust data management as the backbone of effective tax modernization in developing contexts.

کلیدواژه ها:

electronic tax administration ، tax compliance ، tax collection efficiency ، e-government ، digital taxation ، revenue administration