Designing and explaining the tax capacity enhancement model in the field of e-commerce

Abstract

The recent era is the age of technology and electronics, and all commercial and office structures are moving towards offline and electronic services and offerings. Therefore, it is necessary to know the categories related to this era and use careful planning to apply it. One of the important concepts in this era refers to e-government and its implementation, and in this regard, this research designed and explained a model for improving tax capacity in the field of e-commerce.

The method of this research was quantitative and based on confirmatory factor analysis. The study population consisted of experts and specialists in this field, and 384 people were selected and participated in the research based on Morgan table by available sampling method. The findings showed that the better the quality of the dimensions in organizational factors, socio-cultural factors, technical and telecommunication factors and legal and legal, the tax capacity in the field of e-commerce will improve. Accordingly, in order to design the tax capacity upgrade based on e-commerce, organizational, socio-cultural, technical, telecommunication, and legal categories should be considered.