Abstract
The advent of e-commerce has led to the development of tax capacity. E-commerce, on the other hand, is a breeding ground for tax evasion. Also, capacity behavior and tax evasion in the field of e-commerce are not fixed over time depending on economic conditions. Therefore, in this study, the factors determining the regime behavior of capacity and tax evasion in the field of e-commerce in Iran during the period 1973-2019with Markov rotational approach have been investigated. The results of the study showed; First, the tax capacity of e-commerce follows the behavior of three regimes, and in each regime the amount of tax capacity of e-commerce is different. On this basis, tax evasion of e-commerce can be defined in three situations: zero, one and two. Also, the influence of the fundamental factors of tax evasion of e-commerce status zero, one and two follow a two-regime behavior. Although the behavior of the underlying factors on all three e-commerce tax evasion indicators is similar in size, they are significantly different. Determinants of tax evasion in the field of e-commerce include cultural, currency, commercial, monetary, financial, tax, underground economy, Internet penetration, mobile penetration and e-banking development variables. Tax evasion in the field of e-commerce is also affected by its determinant variables as a multi-regime model.