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بررسی رویکردهای مالیات بر تجارت الکترونیکی بین المللی و تاثیر این رویکردها بر ارتقای کوشش های مالیاتی در ایران | ||
| حسابداری دولتی | ||
| مقاله 9، دوره 12، شماره 1 - شماره پیاپی 23، دی 1404، صفحه 195-214 اصل مقاله (490.35 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.30473/gaa.2026.77229.1857 | ||
| نویسندگان | ||
| محمد نمازی1؛ ناصح حیدریان* 2 | ||
| 1دانشگاه شیراز، شیراز،ایران. | ||
| 2دانشگاه شیراز، شیراز، ایران. | ||
| چکیده | ||
| هدف این پژوهش، بررسی جنبههای رویکردهای مختلف مالیاتستانی از تجارت الکترونیکی بینالمللی برای ارتقاء کوششهای مالیات بر تجارت الکترونیکی در ایران است. چهار رویکرد مورد توجه شامل: عدم مطالبه مالیات، اعمال قوانین ویژه مالیات بر تجارت الکترونیکی، بهکارگیری قوانین مالیات بر تجارت سنتی و معافیتهای مالیاتی است. پژوهش با روش آمیخته (کیفی دادهبنیاد و دلفی) و تحلیل عاملی انجام شد و به نظرخواهی از 90 نفر شامل اعضای شورای عالی مالیاتی، مدیران سازمان حسابرسی و استادان دانشگاه قرار گرفت. نتایج نشان داد، رویکردهای عدم مطالبه مالیات از تجارت الکترونیکی، اعطای معافیت بر تجارت الکترونیکی و اعمال قوانین مالیات بر تجارت سنتی برای تجارت الکترونیکی تاثیری بر ارتقای کوششهای مالیاتی ندارد، اما، تصویب و اعمال قوانین ویژه مالیات بر تجارت الکترونیکی موجب افزایش دامنه قوانین مالیاتی میشود و اگر توان دستگاه مالیات ستانی در سطح سابق قرار داشته باشد، موجب ارتقاء کوششهای مالیاتی نمیشود، بلکه ممکن است موجب کاهش نسبت کوششهای مالیات بر تجارت الکترونیکی شود. | ||
| کلیدواژهها | ||
| رویکردهای مالیات بر تجارت الکترونیکی؛ کوششهای مالیات بر تجارت الکترونیکی؛ فرار مالیاتی بر تجارت الکترونیکی؛ ظرفیت بالفعل مالیاتی؛ ظرفیت بالقوه مالیاتی | ||
| عنوان مقاله [English] | ||
| Examining international e-commerce tax approaches and the impact of these approaches on increasing tax efforts in Iran | ||
| نویسندگان [English] | ||
| Mohammad Namazi1؛ Naseh Haiydaryan2 | ||
| 1Shiraz University, Shiraz, Iran. | ||
| 2Shiraz University, Shiraz, Iran | ||
| چکیده [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] | ||
| e-commerce tax approaches, e-commerce tax efforts, e-commerce tax evasion, actual tax capacity, potential tax capacity | ||
| مراجع | ||
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