Identifying the Driving Forces Shaping the Future of Iran's Tax System

Document Type : Original Article

Authors

1 PhD Student, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran Reza.jafari6398@IAU.ir

2 Associate Professor, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran (Corresponding Author) teachers.mau@gmail.com

3 Associate Professor, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran Alirezamaetoofi@Gmail.com

4 Associate Professor, Department of Accounting, Ali abadKatoul Branch, Islamic Azad University, Ali abadKatoul, Iran khozain@Yahoo.com

Abstract

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.
 

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References

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History

  • Receive Date: 28 May 2025
  • Revise Date: 04 September 2025
  • Accept Date: 15 October 2025
  • First Publish Date: 22 November 2025
  • Publish Date: 22 November 2025

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