امکان‌سنجی استفاده از فناوری بلاکچین در طراحی سامانه تبادل اطلاعات مالیات بر ارزش افزوده در سازمان امور مالیاتی

نوع مقاله : مقاله پژوهشی (کاربردی)

نویسندگان

1 دانشجوی دکتری مدیریت مالی، گروه مدیریت صنعتی، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران.

2 دکتری مدیریت مالی، استادیار، گروه مدیریت صنعتی، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران.

3 دکتری مدیریت مالی، استادیار، گروه مدیریت بازرگانی، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران.

10.48301/kssa.2023.393164.2515

چکیده

فناوری بلاکچین یک تکنولوژی نسبتاً نوپا در دنیای مدرن است و به‌واسطه‌ غیرمتمرکز بودن، خاصیت اجماع داشتن و رمزنگاری شدن جزو امن‌ترین فناوری‌های دنیا است. با توجه به اهمیت امنیت و صحت اطلاعات مودیان برای سازمان امور مالیاتی از یک طرف و قابلیت‌های فناوری بلاکچین از سوی دیگر؛ پژوهش حاضر به بررسی امکان به‌کارگیری این فناوری در سازمان امور مالیاتی کشور پرداخته است. در این پژوهش، از آن‌جایی که ابتدا باید امکان به‌کارگیری فناوری بلاکچین در طراحی سامانه تبادل اطلاعات مالیات بر ارزش افزوده در سازمان امور مالیاتی کشور بررسی گردد، با بررسی مبانی نظری و تجربی موجود براساس مدل پذیرش فناوری در سازمان (TOE)[1] به ارائه یک الگوی نظری پرداخته و عوامل مؤثر بر پذیرش فناوری در سازمان بررسی شده است. سپس با استفاده از روش کیفی (تحلیل محتوا) با 27 نفر مصاحبه نیمه‌ساختاریافته انجام شد و عوامل مؤثر بر امکان‌سنجی به‌کارگیری فناوری بلاکچین در سازمان را شناسایی شد و در پایان با تحلیل 15 پرسشنامه به روش دلفی فازی الگوی نهایی ارائه گردید. نتایج پژوهش حاضر نشان می‌دهد ادراک کارکنان سازمان امور مالیاتی با توجه به سه مؤلفه فناوری، سازمانی و محیطی مؤید امکان به‌کارگیری این فناوری بوده و مورد پذیرش آنها قرار گرفته است.
 
[1] Technology Organization Environment Model

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

The Feasibility of Using Blockchain Technology in the Design of the Value Added tax Information Exchange System in the Tax Affairs Organization

نویسندگان [English]

  • Seyfollah Ghaderi rahaghi 1
  • Mehrzad Minouei 2
  • Mirfayz Falahshams 3
1 PhD Student of Financial Management, Department of Industrial Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
2 PhD in Financial Management, Assistant Professor, Department of Industrial Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
3 PhD in Financial Management, Assistant Professor, Department of Business Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
چکیده [English]

Blockchain technology is a relatively new technology, and due to its decentralization, consensus and encryption, it is one of the safest technologies in the world. Considering the importance of the security and accuracy of taxpayer information for the tax administration on the one hand and the capabilities of blockchain technology on the other hand, the present study examined the possibility of using this technology in the country's Tax Affairs Organization. In this research, since the possibility of using blockchain technology in the design of the value added tax information exchange system in the country's tax affairs organization should be investigated first, a model was presented by examining the existing theoretical and empirical foundations based on the technology acceptance model in the organization (TOE). Opinions on the factors affecting the adoption of technology in the organization were investigated. Then, using the qualitative method (content analysis), a semi-structured interview was conducted with 27 participants and the factors affecting the adoption of blockchain in the organization were identified. Lastly, the final model was presented by analyzing 15 questionnaires using the fuzzy Delphi method. The results of the present research showed that the perceptions of the employees of the Tax Affairs Organization regarding the three components of technology, organization and environment confirm the possibility of using this technology which was considered acceptable by them.

کلیدواژه‌ها [English]

  • Blockchain technology
  • Tax
  • VAT
  • TOE model
  • Fuzzy delphi method

مراجع

Babajani, J., Azar, A., & Moayeri, M. (2011). Factors and Drivers of the Reforms in Iran's Public Sector Financial and Operational Accountability System. Empirical Studies in Financial Accounting, 9(33), 1-37. https://qjma.atu.ac.ir/article_1271.html?lang=en
Bahmani, m., & NezamTaheri, S. S. (2020). Evaluating the Effect of Earning Smoothing Using Maximization and Minimization of Earnings Approaches to Reduce Stock Price Crash Risk in Companies Accepted in Tehran Stock Exchange. Karafan Quarterly Scientific Journal, 16(2), 253-274. https://karafan.tvu.ac.ir/article_105729.html?lan g=en
Bahmani, M., Pourzarandi, M. E., & Minoei, M. (2022). Factors Affecting the Forecast of Stock Returns using Delphi-Fuzzy Knowledge Analysis and Technique. Karafan Quarterly Scientific Journal, 19(2), 431-453. https://doi.org/10.48301/kssa.2022.32 7544.1982
Berg, B. L., & Lune, H. (2012). Qualitative Research Methods for the Social Scenes (8 ed.). Pearson. https://books.google.com/books/about/Qualitative_Research_Methods_fo r_the_Soc.html?id=RepongEACAAJ
Cheng, C-H., & Lin, Y. (2002). Evaluating the best main battle tank using fuzzy decision theory with linguistic criteria evaluation. European Journal of Operational Research, 142(1), 174-186. https://doi.org/10.1016/S0377-2217(01)00280-6
Cho, S., Lee, K., Cheong, A., No, W. G., & Vasarhelyi, M. A. (2021). Chain of Values: Examining the Economic Impacts of Blockchain on the Value-Added Tax System. Journal of Management Information Systems, 38(2), 288-313. https://doi.org/10.1080/074212 22.2021.1912912
Creswell, J. W., & Clark, V. L. P. (2007). Designing and Conducting Mixed Methods Research. Sage. https://books.google.com/books/about/Designing_and_Conducting_Mixed_ Methods_R.html?id=FnY0BV-q-hYC
Daugherty, P. J., Germain, R., & Droge, C. (1995). Predicting EDI technology adoption in logistics management: the influence of context and structure. Logistics and Transportation Review, 31(4), 309-324. https://www.proquest.com/openview/cc098e15e27f70fa29 1eb8ea 8a0376d7/1?pq-origsite=gscholar&cbl=35644
Dedrick, J., & West, J. (2003, December 12-14). Why firms adopt open source platforms: a grounded theory of innovation and standards adoption. Proceedings of the workshop on standard making: A critical research frontier for information systems, Seattle, Washington. https://www.researchgate.net/publication/239184573_Why_firms_ad opt_open_source_platforms_A_grounded_theory_of_innovation_and_standards_adoption
Francis, J. R., Michas, P., & Stein, S. (2012). “Auditor Industry Expertise and Firm-Level Investment Efficiency”. Working Paper, University of Missouri-Columbia.
Grandon, E. E., & Pearson, J. M. (2004). Electronic commerce adoption: an empirical study of small and medium US businesses. Information & Management, 42(1), 197-216. https://doi.org/10.1016/j.im.2003.12.010
Grover, V. (1993). An Empirically Derived Model for the Adoption of Customer-based Interorganizational Systems. Decision Sciences, 24(3), 603-640. https://doi.org/10.1 111/j.1540-5915.1993.tb01295.x
Habibi, A., Izadyar, S., & Sarafrazi, A. (2014). Fuzzy multi-criteria decision making. Gil Inscription. https://www.gisoom.com/book/11199964/
Hossain, M. E. (2013). An investigation on tourism consumers' choice behavior towards tour destination loyalty [PhD, Curtin University]. Perth, Australia. http://hdl.handle.net/ 20.500.11937/1026
Kao, C., & Hwang, S-N. (2008). Efficiency decomposition in two-stage data envelopment analysis: An application to non-life insurance companies in Taiwan. European Journal of Operational Research, 185(1), 418-429. https://doi.org/10.1016/j.ejor.2006.11.041
Lee, J-N. (2001). The impact of knowledge sharing, organizational capability and partnership quality on IS outsourcing success. Information & Management, 38(5), 323-335. http s://doi.org/10.1016/S0378-7206(00)00074-4
Lippert, S. K., & Govindarajulu, C. (2006). Technological, organizational, and environmental antecedents to web services adoption. Communications of the International Information Management Association, 6(1), 147-160. https://doi.org/10.58729/1941-6687.1303
McGowan, M. K., & Madey, G. R. (1998). Adoption and implementation of electronic data interchange. In T. J. Larsen & E. McGuire (Eds.), Information systems innovation and diffusion: Issues and directions. Idea Group Publishing.
New Economy Taxation Team. (2017). Blockchain: Taxation and regulatory challenges and opportunities. WU. https://www.wu.ac.at/taxlaw/institute/gtpc/events-and-activities/
Premkumar, G., Ramamurthy, K., & Nilakanta, S. (1994). Implementation of Electronic Data Interchange: An Innovation Diffusion Perspective. Journal of Management Information Systems, 11(2), 157-186. https://doi.org/10.1080/07421222.1994.11518044
Premkumar, G., & Roberts, M. (1999). Adoption of new information technologies in rural small businesses. Omega, 27(4), 467-484. https://doi.org/10.1016/S0305-0483(98)0 0071-1
Robinson, S., & Kerr, R. (2015). Reflexive Conversations: Constructing Hermeneutic Designs for Qualitative Management Research. British Journal of Management, 26(4), 777-790. https://doi.org/10.1111/1467-8551.12118
Rogers, E. M. (1983). Diffusion Of Innovations (3 ed.). Free Press. https://books.google.com/ books?id=pXRkAAAAIAAJ
Rogers, E. M. (1995). Diffusion of Innovations (4 ed.). Free Press. https://www.amazon.com/ Diffusion-Innovations-Fourth-Everett-Rogers/dp/0029266718
Setyowati, M. S., Utami, N. D., Saragih, A. H., & Hendrawan, A. (2020). Blockchain Technology Application for Value-Added Tax Systems. Journal of Open Innovation: Technology, Market, and Complexity, 6(4), 156. https://doi.org/10.3390/joitmc6040156
Tornatzky, L. G., Fleischer, M., & Chakrabarti, A. K. (1990). The Processes of Technological Innovation. Lexington Books. https://books.google.com/books?id=EotRAAAAMAAJ
Troshani, I., & Doolin, B. (2007). Innovation diffusion: a stakeholder and social network view. European Journal of Innovation Management, 10(2), 176-200. https://doi.org/10.11 08/14601060710745242
Wu, C-H., & Fang, W-C. (2011). Combining the Fuzzy Analytic Hierarchy Process and the fuzzy Delphi method for developing critical competences of electronic commerce professional managers. Quality & Quantity, 45(4), 751-768. https://doi.org/10.1007/ s11135-010 -9425-6
Ye, T., & Gong-min, B. (2007, August 20-22). Factors Influencing the Assimilation of E-Commerce for Small-and Medium-Sized Enterprises. 2007 International Conference on Management Science and Engineering, Harbin, China. https://doi.org/10.1109/ICMSE.2007.4421821
Zhu, K., Dong, S., Xu, S. X., & Kraemer, K. L. (2006). Innovation diffusion in global contexts: determinants of post-adoption digital transformation of European companies. European Journal of Information Systems, 15(6), 601-616. https://doi.org/10.1057/palgrave.ej is.3000650
فصلنامه علمی کارافن
دوره 20، ویژه نامه
علوم انسانی
شهریور 1402
صفحه 739-757

فایل ها

سابقه مقاله

  • تاریخ دریافت: 05 اردیبهشت 1402
  • تاریخ بازنگری: 30 اردیبهشت 1402
  • تاریخ پذیرش: 27 خرداد 1402

هم رسانی

ارجاع به این مقاله

آمار