Smartening the tax system and its effect on increasing tax revenues and economic development

Document Type : Original Article

Authors
narjes akbari gigasari 1
Arefeh Mohaghegh 2
Reza Ziyari 2
samaneh ghods 2
1 Doctoral student of accounting, North Tehran Branch-Islamic Azad University-Tehran, Iran
2 Assistant Professor of Accounting Department, North Tehran Branch-Islamic Azad University-Tehran, Iran
10.22034/jmaak.2026.78303.4491
Abstract
Smartening the tax system is one of the effective ways to increase tax revenues and economic development. In this research, using the qualitative method of the database, the smartening of the tax system and its effect on increasing tax revenues and economic development have been used. Research data was collected through interviews with fourteen professors and experts of the country's tax system with at least 15 years of work experience and master's and doctorate degrees. The results of the data analysis showed that ten main categories have been identified in this area and have been arranged in the form of six structural dimensions: appropriate tax policy and tax intelligence as "causal conditions" Tax culture as "intervening conditions", high share of underground economy as "background conditions", reduction of collection cost, tax justice and tax compliance as "interactive dimension", reduction of tax evasion as "central phenomenon" and increase of tax income and economic development as "consequence dimension". Also, the findings showed that the variables of appropriate tax policy, tax intelligence and tax culture have the greatest effect on improving the performance of the tax system. This research emphasizes that the use of intelligent systems in tax processes can lead to the reduction of tax evasion, increase of tax compliance and ultimately sustainable economic development
Keywords
Tax intelligence, tax evasion, intelligent detection, economic development, tax policy
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