Economic Strategy

Economic Strategy

Analysis of the law on store terminals and the taxpayer system with the aim of increasing public participation in developing a culture of smart taxation

Document Type : Original Article

Authors
Zeinab Mohammadi 1
Morteza Barzegar 2
Neda Samiei 3
1 Zeinab mohammadi , Master of Accountancy, Employee of Melli Bank of Iran , Tehran,Iran(Corresponding
2 PhD in Accounting, Tax Affairs Organization Expert,Tehran,Iran
3 PhD in Economics,Tax Affairs Organization Expert,Tehran,Iran
10.22034/es.2025.489874.1814
Abstract
Paying taxes is one of the most common and potentially impactful interactions that citizens have with their government. This interaction not only is influenced by citizen-government relationships but also impacts these relationships. Effective tax systems rely on high levels of voluntary compliance. When the public voluntarily complies with tax payments, it enables countries to increase the revenues necessary for achieving sustainable development goals. Achieving this important task requires a mechanized, coherent, and intelligent tax system.
An intelligent tax system, by effectively and efficiently utilizing the capabilities of modern and smart technologies, enables access to high-quality data from all taxpayers’ economic activities. It encompasses features in which the efficiency and fairness of the tax system, stakeholder satisfaction, transparency of financial and tax events, and the provision of budgetary credits for public expenses become a reality. Today, the most important mechanism for modernizing and digitizing the country’s tax system is the use of the key tool and legal capacity in this area under the “Law of Point of Sale Terminals and Taxpayer Systems.” This law serves as the foundation for implementing other tax laws, including the Value Added Tax law, capital gains tax, and the comprehensive income tax. Therefore, to achieve voluntary compliance and a taxpayer-centric tax system, this law must be implemented seamlessly and without issues so that people can trust it and strive toward achieving tax justice.
The purpose of this research is to identify the strengths, weaknesses, opportunities and threats of the Law of Store Terminals and the Tax Payers system using the SWOT Matrix, as well as providing the necessary solutions and prioritizing them using the opinion of experts. For this purpose, in order to identify the strengths, weaknesses, opportunities and threats of the implementation of this law through interviews in two stages with 14 financial experts and tax advisers of companies from different industries who were Chain (Snowball) selected, these items were identified and Then it was prioritized by experts. The statistical population of this research is tax affairs organization experts, advisers and tax managers of companies. The components of this research were obtained through interviews during 1402. The findings of this research can be useful for the Tax affairs Organization in identifying the challenges and problems and necessary measures to solve these challenges in the field of the tax payers system law and store terminals.
Keywords
Store Terminals and Tax Payers System
Tax Justice
Swot Matrix

Subjects

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  • Receive Date 11 January 2025
  • Revise Date 27 March 2025
  • Accept Date 15 May 2025