TAXATION OF E-COMMERCE IN IRAN

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TAYEBNIA A.; SIAVASHI S.

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Paper Information

Journal: Journal of Tax Research Year:2010 | Volume:NEW SERIES - 17 | Issue:7 (55) Page(s): 9-43

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Information Journal Paper

Title

TAXATION OF E-COMMERCE IN IRAN

Author(s)

TAYEBNIA A. | SIAVASHI S. | Issue Writer Certificate

Keywords

TAXATION OF E-COMMERCEQ3

DIGITAL SIGNATUREQ3

DIGITAL CERTIFICATEQ3

VATQ2

SECURITYQ1

Abstract

One of the newest business activities in recent years is related to the emergence and development of e-commerce. The extension of e-commerce increases the possibility of evading from the taxation of new income resources which have traditionally been taxed in other ways. Having in mind the importance of this matter, the present research is going to investigate e-tax systems throughout the world and to introduce a model for the establishment of an electronic taxation system in Iran. An infrastructure needed for e-commerce is to provide for SECURITY which is very important in the e-commerce environment and for which there is a large amount of demand. Lack of SECURITY in the virtual world can be a barrier to the development of e-commerce. Our proposed model for the taxation of ecommerce in Iran is based upon making use of a secure electronic exchange database whereby the government presents SECURITY to users and exchangers and, at the same time, taxes their e-commerce activities. In this paper, we have used Delphi method and Sign Non-Parametric / Freidman tests to assess our proposed model of e-taxation. The findings obtained are as follows: the best tax category to be applied to e-commerce is VAT but the Iranian VAT laws and regulations should be modified prior to being applied to e-commerce; the creation of an electronic database by the Iranian government is economically justified; real and legal entities in Iran are sufficiently willing to make use of this electronic database; a national TIN code is required for the identification and tracing of companies engaged in the electronic environment; the best way of providing SECURITY in an electronic database is to use DIGITAL SIGNATURE and DIGITAL CERTIFICATE; sellers are the best agents for the collection of taxes; moreover, there is a need for concluding agreements with other countries on such topics as the exchange of information and avoiding double taxation.

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APA: Copy

TAYEBNIA, A., & SIAVASHI, S.. (2010). TAXATION OF E-COMMERCE IN IRAN. TAX JOURNAL, NEW SERIES - 17(7 (55)), 9-43. SID. https://sid.ir/paper/89659/en

Vancouver: Copy

TAYEBNIA A., SIAVASHI S.. TAXATION OF E-COMMERCE IN IRAN. TAX JOURNAL[Internet]. 2010;NEW SERIES - 17(7 (55)):9-43. Available from: https://sid.ir/paper/89659/en

IEEE: Copy

A. TAYEBNIA, and S. SIAVASHI, “TAXATION OF E-COMMERCE IN IRAN,” TAX JOURNAL, vol. NEW SERIES - 17, no. 7 (55), pp. 9–43, 2010, [Online]. Available: https://sid.ir/paper/89659/en

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