Examining international e-commerce tax approaches and the impact of these approaches on increasing tax efforts in Iran

The purpose of this study is to examine the aspects of different approaches to taxing international e-commerce to promote e-commerce tax efforts in Iran. The four approaches considered include: not charging taxes, applying special e-commerce tax laws, applying traditional trade tax laws, and tax exe...

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Bibliografski detalji

Glavni autori:	Mohammad Namazi, Naseh Haiydaryan
Format:	Artigo
Jezik:	Inglês
Izdano:	Payame Noor University 2026-02-01
Serija:	حسابداری دولتی
Teme:	e-commerce tax approaches e-commerce tax efforts e-commerce tax evasion actual tax capacity potential tax capacity
Online pristup:	https://gaa.journals.pnu.ac.ir/article_12625_dfe5f0ee85baf4ba3f6e40f99f30531e.pdf
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