مهندس جواد دربان فولادی

The present research aims to present a model of sustainable tax development functions under the information environment risk conditions of Tehran Stock Exchange companies. In this research, using a mix of qualitative and quantitative approaches, Initially 13 tax professionals working at the university level participated in the meta-analysis and the Delphi section to validate the research components and indicators. Delphi analysis was used to identify the theoretical adequacy of the components and indicators. In the quantitative section, 28 executives from the stock exchange companies were selected randomly through available sampling method. They were given matrix questionnaires to stratify the identified indicators in a range from the most to the least influential ones. The results of the qualitative analysis indicated the existence of 2 main components in the form of 15 final indicators based on theoretical adequacy. Moreover, through the quantitative analysis, it was found that the indicators of the greater dynamics of the value of the company based on tax transparency (C1) as an indicator of the external information environment functions, as well as the increased level of disclosure of economic performance in line with the GRI standard (C9) and the strategic balance between tax minimization and corporate value (C10) as the indicators of the internal information environment functions had the most significant effects on the sustainable tax development of Tehran Stock Exchange companies under the information environment risk conditions. These results show that the development of sustainable tax development functions under the information environment risk conditions can also help to improve the effectiveness of the companies’ internal operations, regardless of their positive effects on the competition and market levels.