Providing a Model to Estimate the Tax Capacity of E-Commerce
Abstract
Today, the tax policies of countries have failed after the development of e-commerce. For this purpose, the current research was conducted with the aim of providing a model for estimating the tax capacity of e-commerce. This study was conducted in two parts: qualitative and quantitative. In the qualitative part, the dimensions and components of the tax capacity of e-commerce were identified by the grounded theory method (grounded data) and were categorized into six main networks of the foundation data method. In the quantitative part, the identified variables were modeled by structural equations, and thus, the tax capacity of e-commerce was obtained for each variable. The statistical population in the qualitative section consists of experts and specialists in the field of taxation and e-commerce, including university professors and experimental experts. The sample size was obtained by judgmental sampling, and the saturation level was equal to 15 people. Thus, semi-structured interviews were used as a data collection tool in the qualitative section. In the quantitative part, statistical data related to the components identified in the qualitative part were collected seasonally in the period of 2015-2016. Based on the results of the qualitative section, 6 main networks and 33 sub-components were identified for the tax capacity of e-commerce. Based on the results of the quantitative part, the variables of the nominal value of the volume of electronic transactions from the central phenomenon; the penetration rate of social networks from causal conditions; government income from background conditions; capital market circulation from interfering conditions; the welfare of consumers from the strategies and the contribution of internet shopping transactions to the total banking transactions have the greatest impact on increasing the tax capacity of electronic commerce.
Keywords: tax capacity, e-commerce, grounded data.
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