نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری گروه حسابداری، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران Reza.jafari6398@IAU.ir
2 دانشیار، گروه حسابداری، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران Mansorgarkaz@yahoo.com
3 دانشیار، گروه حسابداری، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران
4 دانشیار، گروه حسابداری، واحد علیآباد کتول، دانشگاه آزاد اسلامی، علیآباد کتول، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The tax system, as one of the fundamental pillars of any country, plays a crucial role in providing government financial resources and achieving economic objectives. In Iran, the tax system faces numerous challenges and issues that require comprehensive review and fundamental reforms. This article identifies macro trends and explores the future of Iran’s tax system from an economic perspective. The research adopts an applied purpose, a descriptive-survey data collection method, and a mixed-data approach. Future-shaping driving forces influencing Iran’s tax system over the next 20 years were identified in 2023 using expert panels, open-ended questionnaires, interviews, and the fuzzy Delphi method. Judgmental and snowball sampling methods were used to select experts from among professors and doctoral students in accounting, employees of the Tax Affairs Organization, members of the Certified Public Accountants Association, and tax accounting professionals. This process continued until theoretical saturation was achieved. The results of the study, using expert opinions, showed that factors such as the expansion of small and medium-sized enterprises, the development of knowledge-based companies and startups, increasing the attraction of foreign investment, tax policies and incentives related to foreign investment, and reforming the banking regulatory system along with improving the economic structure are considered to be the most important components affecting the shaping of the future. Also, the next priorities include issues such as globalization and the lifting of sanctions, privatization of large company ownership and reducing the role of the government, the development of domestic and international stock exchanges, investment in infrastructure, the growth of international trade, and progress in the fields of valuation and trade complexity.
کلیدواژهها [English]
)