Analyzing obstacles to the implementation of the law on the taxpayer system and Shopping terminals and solutions

Document Type : Original Article

Authors

1 Department of Public Administration, Faculty of Management and Economics, University of Tarbiat Modares, Tehran, Iran.

2 Department of Accounting, Faculty of Management and Accounting, University of Azad Islamic, Qazvin, Iran.

3 Department of Accounting, Faculty of Management and Accounting, University of Azad Islamic, Tehran, Iran.

Abstract

Objective: In all the countries of the world, tax has been considered as a stable source for providing financial revenues of the government and it has been divided into different types. Tax revenues of governments are achieved in different ways, but an important point to note is that taxes are not provided only by having a tax structure and organization. What should be considered in receiving taxes from economic operators is having enough information about business activities. For this purpose, the law of shopping terminals and taxpayer system was approved by the Islamic Council in 2018. While it has not been fully implemented yet.
Methods: Based on this, this article has been done with the aim of analyzing the obstacles to the implementation of the Law of Store Terminals and Taxpayer System in Iran. The type of research is qualitative. Therefore, by using thematic analysis, themes from the interviews were coded. The statistical population of the research is 20 employees of the tax organization, law teachers and accountants.
Results: The obstacles identified were categorized into four legal, tax, organizational and technological categories, and based on this, the necessary solutions were presented at the end.
Conclusions: These solutions include strengthening laws and regulations, education and public awareness, creating cooperation between institutions, developing technical infrastructure and facilitating organizational processes.

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References

منابع
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Governance and Development
Volume 3, Issue 4
December 2023
Pages 21-32

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