Search results

This study aims to investigate blockchain technology (BT) and its opportunities and weaknesses in Iran's tax system; it addresses the opportunities and challenges of BT when incorporated into Iran's tax system.

The statistical population consists of all the employees and managers working in tax administration, and 674 participants were selected as the sample size via Cochran sampling. The partial least square tests are used to investigate the impact of the independent variable on dependent ones.

The results show that BT positively affects three components of tax, including value-added tax, tax on shipping goods and income tax. BT’s advantages and opportunities positively affect these taxation types, while its threats negatively affect the opportunities and challenges in Iran’s tax system; this study provides helpful insights and develops the knowledge. Furthermore, this is among the initiatives addressing BT’s opportunities and challenges in three discriminative taxation sectors, including value-added tax, tax on shipping goods and payroll tax.

Since no study has addressed BT’s opportunities and weaknesses in Iran’s tax system, it addresses the opportunities and challenges of BT when incorporated into Iran’s tax system.