International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Investigating the Impact of Using Blockchain Technology on the Efficiency of the Tax System (Case Study: Corporate Income Tax)

Document Type : Original Article

Authors
Atefe Maleki Atefe Maleki 1
mahmoud Rahmani 2
Ali Asghar Taherabadi 3
1 Department of Accounting, Sa.c., Islamic Azad University, Sanandaj, Iran
2 Department of accounting, Sa.c., Islamic Azad University, Sanandaj, Iran
3 Department of accounting, kan.c., Islamic Azad University, kangavar, Iran
10.22034/ijfma.2025.78605.2276
Abstract
The country's tax administration is faced with a large volume of various data, and the use of blockchain as a distributed data structure for effective data management and smartening the tax system seems to be a necessity with the aim of increasing the efficiency of the tax system and achieving income tax justice. Therefore, in this study, the impact of using blockchain technology on the efficiency of the tax system (Case Study: Corporate Income Tax) has been investigated, which in addition to its novelty and innovation, can be used as an applied framework. This study is a fundamental-applied research in terms of its purpose.The research method was quantitative and six hypotheses were formulated.A researcher-made questionnaire was used to collect data.The statistical population of the study included professors and doctoral students, tax affairs staff, accountants of companies and government organizations, auditors and tax consultants from all over the country, and using the Cochran formula for a limited population, the number of statistical samples was determined to be 384 people.The questionnaire data was analyzed using structural equation modeling (SEM), and the statistical techniques of correlation coefficient and structural equations and one-sample t-test were used to test the research hypotheses.the results of this study showed that using technology helps to achieve tax justice and increase the efficiency of tax system.
Keywords
Blockchain, tax, Efficiency, Tax System
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