جستجوی مقالات مرتبط با کلیدواژه « تجارت الکترونیک » در نشریات گروه « اقتصاد »

The purpose of the study was to present an efficient model of the tax capacities of e-commerce in Iran's tax system to improve performance. The study was applied and of a mixed and exploratory type. In the qualitative part, the data was collected through interviews with senior experts of the Tax Affairs Organization. According to the primary data and thematic analysis, an efficient model of the tax capacities of e-commerce in Iran's tax system was presented. In the quantitative section, according to the findings of the qualitative section, a questionnaire was designed and after checking the reliability and validity, it was used to collect data. The statistical population was a quantitative part of all the tax experts of Alborz province, who were surveyed according to Cochran's formula of 227 people. Quantitative part data analysis was done through structural equation model and PLS software. According to the findings, the findings of the study showed that in data coding, there are 3 structural, cognitive, and functional themes of e-commerce tax capacity efficiency and 7 categories (tax infrastructures, structural reforms, tax insight of taxpayers, tax information system, tax system performance, and tax accuracy and competence ) is identified. The above categories were coded based on 21 conceptual categories. Also, the relationships between research variables showed that tax infrastructure, structural reforms, taxpayers' tax insight and tax information system have a significant effect on the performance of the tax system and tax accuracy and competence. Also, tax accuracy and competence has a significant impact on the performance of the tax system.One of the new and potential tax sources is the collection of taxes from the large volume of electronic commerce, although the taxation of electronic exchanges in our country faces many challenges. The change in the nature of business in recent years, the existence of high commercial capacities in the e-commerce space, the need to create sustainable sources of income for the government, the emphasis of the country's upstream documents and the need to use scientific tools and solutions to achieve an efficient tax system and many similar issues and factors have caused that, in recent years, dealing with the issue of tax capacities of e-commerce has become one of the study challenges of tax researchers, and definitely reaching appropriate executive frameworks and solving the related problems and damages requires appropriate academic and academic studies. Therefore, with the understanding of such importance, the researcher investigated and studied the impact of the dimensions of the efficient model of e-commerce tax capacities on its performance in Iran and in fact seeks to answer the following question: How is the dimensions of the efficient model of e-commerce tax capacities affect its performance in Iran's tax system?

This study was conducted based on the practical purpose and according to the collection of mixed-exploratory data and information and includes two qualitative and quantitative parts. The statistical population in the qualitative section is senior tax experts who have the necessary familiarity with e-commerce and have at least a bachelor's degree in finance (management, economics and accounting) and at least five years of related work experience. In total, 14 of the above qualified people were interviewed. In order to interview, we contacted these people until theoretical saturation. In fact, the sampling used in the qualitative research was theoretical sampling. The methods of data collection in the qualitative section include interviews and review of scientific documents. The collected data were analyzed and coded through exploratory theme analysis. Data analysis in thematic analysis method is based on coding process.

In this study, the influence of the dimensions of the efficient model of e-commerce tax capacities on its performance in Iran's tax system has been discussed. Carrying out extensive changes in the field of e-commerce in recent years and the expansion of the Internet-based business system and, consequently, the increasing use of the capabilities of virtual space to conduct business affairs have caused the necessary governance infrastructure to be changed in order to properly advance affairs. Among the issues raised in this regard are tax policies and matters related to the way of tax management and identification and collection of taxes related to commercial activities in the virtual space and in terms of e-commerce. The findings and results obtained have identified a set of factors and components of the tax capacities of e-commerce and analyzed them in two qualitative and quantitative parts, which led to the presentation of the proposed research model and its test. The findings of this study showed that the efficient model of the tax capacities of e-commerce in Iran's tax system includes three themes (structural theme, cognitive theme and functional theme) and 6 categories (tax infrastructures, structural reforms, taxpayers' insight, tax information system, accuracy and tax competence and tax system performance) and 21 concepts. Also, the relationships between research variables showed that tax infrastructure, structural reforms, tax payers' insight and tax information system have a significant impact on tax accuracy and competence and the performance of the tax system. Also, tax accuracy and competence has a significant impact on the performance of the tax system.

The findings of the research show that the tax capacities of e-commerce include a wide and diverse set of factors and elements, and it seems that the tax revenues from the above capacities can create suitable conditions for the government's general revenues. In fact, the efficiency of the tax capacities of e-commerce can happen according to many and different factors. Of course, a little reflection on the identified factors shows that mainly foundational and infrastructural factors are involved in the efficiency of e-commerce tax capacities, and this issue is especially evident in two of the model themes (cognitive and structural). In fact, dealing with the tax capacities of e-commerce is a field issue, and to some extent, the country's current tax conditions are also moving towards it.

E-Commerce plays a fundamental role in the global economy and has a significant impact on the growth of countries. This area has far-reaching impacts on social activities such as retail, healthcare services, financial services, manufacturing and etc. E-Commerce is observed as a driver of future economic growth and is attributed to its new communication channels and constant accessibility. In Iran, this sector is growing, but the country's share of E-Commerce sales in the region is relatively small. According to the 2019 UNCTAD report, Iran's share of E-Commerce sales was only 7%, and the country ranked 42nd out of 152 countries in the E-Commerce sector. Therefore, in order to promote E-Commerce in the country, this research models the behavior of the E-Commerce system in Iran by integrating econometric and dynamic systems approaches. The aim is to simulate and evaluate the influencing variables on E-Commerce development, quantify the effects of the factors and clarify the obstacles to E-Commerce development in the country.

THEORETICAL FRAMEWORK:

Several factors influence the adoption and development of E-Commerce, and categorizing them helps to understand and expand the mental model of E-Commerce development. Examples of influencing factors in E-Commerce development are trust in the E-Commerce system, security of the information exchange space, service quality, and information quality and system infrastructure quality, customer satisfaction, advertising, public awarenes, technology usage level and education and learning in E-Commerce. In this study, the factors affecting E-Commerce development in the country are divided into four groups: 1 – infrastructure, 2 – security and privacy, 3 – quality and benefits of E-Commerce, and 4 – trust and customer satisfaction. Thesefactors are identified and classified in the study's conceptual model, with these four categories representing the most critical components of the dynamic E-Commerce system.Based on previous studies, positive and crucial factors in E-Commerce include information availability and quality, awareness and information dissemination, infrastructure improvement, and culture promotion for the use of technology, improved education, electronic trust, perceived security, information quality and product variety, use of specialized information platforms, secure payment systems, advertising, government infrastructure support for E-Commerce, computer literacy and internet literacy. On the other hand, the barriers to lower acceptance of E-Commerce in society include legal problems and tax evasion, lack of technology infrastructure and the inconsistency of economic policies with the development of the e-economy.

System dynamics aims at an internal interpretation of the causes of phenomena and system dynamics is one of the best scientific methods for modeling complex, dynamic and nonlinear systems. For this reason, the research methodology for identifying and modeling the factors affecting the development of electronic commerce in the country is a combination of systems approach and econometrics. The modeling uses time series data collected by the Statistical Center of Iran and other reliable statistical sources from 2006 to 2021, and the research model's predictions extend to the year 2031. The estimate of per capita income from electronic commerce in the dynamic model was performed with a multivariate regression model. The limit of the dynamic model for the development of electronic commerce is determined by the selection of endogenous and exogenous variables. To illustrate the system feedback, causal loop diagrams and state flow diagrams of the dynamic model are created by using Vensim software. The dynamic hypotheses of the research are validated by three tests: the reference behavior test, the extreme condition test and the sensitivity analysis test. After validating the model, policymaking will be carried out in two scenarios: increasing advertising and increasing government support for infrastructure development until 2031.

The results of the reference behavior, extreme conditions and sensitivity analysis confirm the validity and accuracy of the dynamic model in research. The evaluation of the research hypotheses suggests that an increase in public awareness leads to a growth in the number of E-Commerce providers. In addition, as system quality increases, the number of E-Commerce providers increases exponentially. The increase in E-Commerce revenue also leads to a logarithmic growth in the number of providers.The scenario analysis under the dynamic system model of E-Commerce development shows that doubling advertising leads to a 2.2% increase in vendors, while tripling advertising leads to a 6.2% increase. It is observed that advertising promotes thedevelopment of E-Commerce as an increase in advertising leads to increased public awareness, which ultimately leads to an increase in the number of consumers and therefore an increase in the number of E-Commerce provider’s leads. In the second scenario, a doubling of government support for infrastructure development leads to an increase in suppliers by 3.2%, and with a tripling of government support, suppliers increase by 4.2%, which contributes to the development of E-Commerce. This is due to the fact that increased government support for infrastructure leads to improved infrastructure quality, increased efficiency, security of information sharing and public trust. Increased trust leads to an increase in the number of buyers and an increase in E-Commerce providers.

 CONCLUSIONS & SUGGESTIONS:

Increasing awareness among government, entrepreneurs and society will lead to further growth in E-Commerce offerings over time. Consequently, cultural, educational and support efforts are needed to develop and promote the use of E-Commerce in the country. The Iranian economoy and trade structure as well as the knowledge gap in technology have hindered the private sector from synchronizing with the developments and sustainably establishing E-Commerce in the country. Therefore, government policymaking and support are crucial to improve the quality of the E-Commerce system in Iran. The increase in sales through E-Commerce leads to an increase in E-Commerce providers. Efforts to support the market and expand electronic infrastructure are therefore also recommended.

E-commerce is one of the subjects that has been greatly appreciated in recent years. With the rapid growth of e-commerce, exchanges and transactions through information technology tools and methods have increased dramatically. This research has been conducted with the aim of investigating the effect of effective factors on the purchasing behavior of customers in electronic commerce exchanges (digital goods). The current research is descriptive-survey in terms of its nature and research method, and it is an applied type of research in terms of its purpose. The statistical population of this research is all customers of Digikala online store. 380 people were selected as a sample using Cochran's formula. In order to obtain the information needed for the research by using a questionnaire, the necessary action was taken to collect the necessary information to achieve the objectives of the research. Finally, the data obtained from the sample study is analyzed by SPSS and PLS software. The results of this research showed that the factors of convenience and access, psychology, trust, payment method and variety of products on the buying behavior of customers and the intensity of this effect is equal to 0.286, 0.189, 0.245, 0.113 and 0.775. In this regard, product variety, convenience, accessibility and trust have the greatest impact.

The main purpose of this study is to investigate the impact of the human development index on the expansion of B2B electronic commerce (business-to-business electronic commerce) in Iran and Iran's trading partner countries during the period of 2011-2016 using the Astana panel approach.The research variables include the level of expansion of e-commerce, imposed pressure due to dependence on exports, normative pressure due to consistent global trade relations, imitative pressure due to foreign competition, global common knowledge, Internet access and human development index.According to the results, in countries with a low human development index, this index has a negative effect on the development of B2B e-commerce, which can be affected by the lack of infrastructure, and this relationship is inverse for countries with a high level of human development. Based on the threshold defined in this article, the average in countries with a lower human development index, the human development index in these countries causes a decrease in the level of B2B e-commerce, but in countries where the HDI is higher than the threshold, it did not have a significant effect. The human development index regime has had a negative effect on B2B e-commerce up to a threshold level with a coefficient of 3.667 and has reduced the human development index of e-commerce. India,Pakistan and Tajikistan are less than the threshold value of 0.653, and the rest of the countries studied in this research are more than the threshold value. The threshold effect test was performed, both based on the 95% confidence interval, the numerical value of the threshold is placed between the highest and the lowest value, and based on the critical value, andthe significance levelof theH0 hypothesis that there is no threshold effect is rejected, and theH1 hypothesis ofthe existence of a minimum A threshold is not crossed.

E-commerce is a method of buying and selling goods and services online. The definition of ecommerce business can also include tactics like affiliate marketing. You can use ecommerce channels such as your own website, an established selling website like Amazon, or social media to drive online sales.so E-commerce, also known as Internet business, refers to buying and selling goods using the Internet and transferring money and information to carry out electronic transactions. E-commerce establishes and improves relationships between organizations, manufacturers, distributors, and customers. However, it should be noted that success in e-commerce depends on determining the effective factors in e-commerce. There are a set of internal and external factors in e-commerce that should be considered. In this research, a model and framework has been proposed to determine the factors affecting the success of e-commerce. Structural equations with partial least squares were used to check and test the proposed model. The results obtained based on the data collected from thirty nine experts, twenty seven senior experts, sixteenmiddle managers and four CEOs of the administrative organization, showed that customer satisfaction, the amount of costs, infrastructure and knowledge and awareness are effective factors that have a significant impact on success. They have e-commerce.

The overall purpose of this paper was to research the future of the independent auditing profession with an emphasis on the evolution of e-commerce.

Based on the type of research, the research method is a type of combined research, some of which is qualitative and some of which is quantitative, and based on the purpose is applied and based on the data collection method is descriptive-survey and exploratory. Scenario development is one of the tools suggested in this paper that can be used to examine the future consequences of making decisions and implementing various strategic policies regarding the possible future of the independent auditing profession.

After identifying the factors shaping the independent auditing profession in the context of the evolution of e-commerce, three scenarios were obtained with the titles of intelligent auditing, social learning and knowledge retrieval.

Considering the conditions of the factors shaping the strategic future of the independent auditing profession in the context of the evolution of e-commerce in terms of effectiveness and efficiency, the second scenario (intelligent auditing) was proposed.

Various research shows different results of the impact of Information and Communication Technology on countries' economic growth. The reason for this is the use of different variables as well as different calculation methods. In this article, we examine the impact of Information and Communication Technology on economic growth in Iran between the ages of 1989 and 2019. This research is conducted by Auto Regressive Distributed Lag Model (ARDL) on the production function, which uses ICT investment as an explanatory variable. Unlike most studies based on recent 10 years data, this study examines 30 years data. Estimates of this study show that the impact of Information and Communication Technology on economic growth is positive and significant and nearly 0.12%, but it is insignificant to the impact of Labor Force and Energy Consumption on economic growth. The impact of the Labor Force was 1.17% and Energy Consumption of nearly 1%, and it also found that Capital Stock has a positive and non-significant effect on economic growth in recent years.

The method of collecting information is library, which has been collected by using online resources and reviewing and viewing various articles, dissertations and books. The information used in this study is in the form of tabular data (2011-2016) from the national accounts statistics of the Statistics Center of Iran, the Central Bank, the World Bank, the World Information Technology Report, the United Nations Statistics Division and the IMF Global Economic Outlook Database. And the tenth version of the GTAP database is extracted.This study examines the effects of international institutional forces on the dissemination of B2B e-commerce during the period (2011-2016) and several control variables. This study is for Iran and the countries of Iran's major trading partners including 35 countries including Singapore, Sweden, Switzerland, Qatar, Oman, Saudi Arabia, UAE, USA, France, Japan, China, South Korea, Netherlands, Hong Kong, Azerbaijan, Germany, Australia, Belgium, Vietnam, Malaysia, Brazil, Spain, Kazakhstan, Russia, Italy, Turkey, Thailand, India, Tajikistan, Egypt, Pakistan, Canada, the United Kingdom and Iran and the rest of the world, including countries that trade in the two Side with Iran, they have a small role.

Research variables include the diffusion of B2B e-commerce, Coercion pressure from export dependence, Mimetic pressures from foreign competition, Normative pressure from global cohesive trade relationships, Internet access, economic development and global shared knowledge. The method of collecting information is the library, which has been collected by using online resources and reviewing and viewing various articles, dissertations and books. The analysis of relationships between variables is based on the modified GLS pattern in the form of composite data.

The results of the final estimation of the regression function showed that the acceptance of the dependent variable (B2B e-commerce dissemination) can affect some predictors such as complexity and dependence on exports, etc. In such a case, the endogenous variable may be related to the predictors. The diffusion of B2B e-commerce, Coercion pressure from export dependence, Mimetic pressures from foreign competition, Normative pressure from global cohesive trade relationships, Internet access, economic development and global shared knowledge has a positive and significant relationship with the diffusion of e-commerce expansion (dependent variable). 

Unlike previous research, which has focused primarily on national institutions to examine the dissemination of ICT-related innovations, this study provides insight into the mechanisms for the spread of B2B e-commerce technologies worldwide, showing that embedding in The modern global community is shifting local companies. Ways of using B2B e-commerce This study shows that the rationalization of B2B e-commerce at the national level is not simply the result of endogenous institutional frameworks on a national basis; Rather, it essentially reflects the institutional and business links with the more rational B2B e-commerce movements in the modern global community. This study links a country's move toward B2B e-commerce to the movement of its core counterparts around the world. The pressures imposed comply with the institutionalized rules in a country's network. Coherent trade relations between countries create normative patterns that facilitate the rationality and dissemination of B2B e-commerce. Similarly, the exchange of technical knowledge between experts from commercial countries is expanding B2B e-commerce. High levels of scientific and technical skills and a competitive environment are of particular importance. These factors have been shown to have a positive effect on the importer of B2B e-commerce technology as well as the country's capacity to attract it. Many countries are working to increase the spread of e-commerce technologies in their economies; So policymakers can use education systems to demonstrate the importance of B2B e-commerce. This will disseminate the required knowledge about related technologies. It also creates common norms among experts on the importance of B2B e-commerce in the country. Policymakers need to encourage policies that ensure greater transparency in global markets. Transparency in business relationships is an important source of new information, modern technology and best practices. The last major contributor is B2B e-commerce vendors to educate the community about the factors that are significantly associated with B2B e-commerce dissemination. With such information, they can develop more efficient and effective strategies for upgrading their B2B e-commerce software. For example, vendors need to target both leading companies and their affiliates around the world because they adopt B2B e-commerce at the same time. The proposed framework also addresses the role of market complexity and recognizes that the expansion of B2B e-commerce is also driven by efficiency incentives. Policymakers can ensure the right business environment to attract foreign technology transfers, including B2B e-commerce. For example, policymakers can improve the ICT infrastructure to facilitate companies' ability to respond to foreign technology transfers in their own countries.The pressure imposed by The Coercion pressure from export dependence has a positive and significant effect on the diffusion of e-commerce. In other words, with the increase of dependence on exports, the rate of diffusion of e-commerce increases. Internet access also has a positive and significant effect on the diffusion of e-commerce. Normative pressure from global cohesive trade relationships between countries have a positive effect on the diffusion of e-commerce. Mimetic pressures from foreign competition also have an impact on the diffusion of e-commerce and are significant. global shared knowledge also has a positive effect on the diffusion of e-commerce. The pressures imposed comply with the institutionalized rules in a country's network.

With the spread of the global coronavirus and the loss of traditional businesses, many businesses around the world have focused on selling and providing their services online. Digikala Company is also trying to provide services to all compatriots throughout Iran, as in previous waves of the epidemic. The purpose of this study is to investigate the impact of pandemic on the business of Digikala Company and its modeling.

The statistical population of this research is large-scale retail companies in Iran, and Digikala Company has been selected as one of the most important retail companies in Iran as a statistical sample using available sampling method. The data collection of the research variables has been done based on the performance of the Digikala company during the Corona era. Statistical data analysis is done using SPSS26 software. In the inferential statistics section, one-sample t-test using the bootstrap method is used. The bootstrap method is used when the sample size is very small and the distribution of the data is not clear (Farbad et al., 2019) and also from the two-sample t-test to compare the components of e-commerce identified, which include the components of demand and human resources, sales center and volume. Transactions before and after Corona, the Friedman test, which is a non-parametric test, is used to rank the components. The validity of the proposed e-commerce model of DigiKala company is checked using the method of variance-oriented structural equations or partial least squares, which is based on the bootstrap method, in SMARTPLS3.3.3 software.

A one- sample  Bootstrap t-test was used to identify the factors affecting e-commerce in this company and a conceptual model including operating force absorption, processing, sales centers and the number of transactions of goods affecting e-commerce was proposed. The validity and reliability of the model were confirmed by combined Cronbach's alpha criteria, mean of variance square and convergence validity. Finally, the number 0.89 for the goodness index confirmed the adequacy fit of the proposed model.

Due to the corona epidemic conditions, online businesses such as Digikala Company, by considering the influential variables in e-commerce, have succeeded in attracting more power, higher transaction and more revenue in this field, which the research also shows that Is the subject. Structures affecting e-commerce in Digikala during the Corona era along with the impact of the influencing variables were identified and evaluated using the t-test and Friedman's test using the bootstrap method. Finally, according to the highest importance factor, the structure of the sales center was prioritized. After identifying the components, the validity and reliability of the proposed model was checked by the variance-based structural equation test, so that the goodness of fit criterion confirmed the appropriate fit of the model, and the root mean common variance and composite reliability indicators confirmed the validity and reliability of the model.Due to the damage of Corona to businesses, many companies have been forced to downsize their organization and reduce and adjust their human resources, but according to the research conceptual model and the variables examined in the research of many large internet businesses in the world. Like Amazon and Ebay, and including the Digikala company, have prospered in Iran, so that they have faced the increasing demand from their customers.Therefore, to meet the needs of its customers, Digikala not only did not reduce the workforce, but also had to recruit and recruit human resources; On the other hand, due to this increase in the volume of demand, the company has increased its relationship with the sales centers in order to supply its customers' goods and send them, this has caused the amount of financial transactions of this company to grow dramatically, in such a way that it is forced to develop and to expand its hardware and software infrastructures. that the analyzes carried out also show this importance.Considering the current conditions of the society and the increasing growth of technology in the global arena, for further investigation in the future, in addition to the above variables, we can examine other variables such as: the level of access of people in the society to computers or smart systems, the level of Internet literacy of the society (web and related software), the effect of internet speed, the variety of services and products, speeding up transportation, examining the competitive advantage of the company in the field of online payment business, and according to the findings and results of the analysis, solutions and suggestions for prosperity and improvement and provided the development of this organization. It is also suggested that the variable of Internet access and other variables forming demand can be proposed in future studies as variables of new research and as innovation of the model.

In recent years, e-commerce has developed rapidly and many transactions are made through websites and applications. According to asymmetric information theory, one party (buyer or seller) usually has more information than the other party in the transaction, and this causes loss of one of the two and disrupts the efficiency of the market. The problem of asymmetric information in online markets seems to be greater than in physical markets. In physical markets, the buyer and seller or their representative are physically present in the transaction; In online commerce, on the other hand, buyers and sellers do not have a physical presence, even at the same time. Asymmetric information in these transactions can be related to the identity of the buyer and seller, the quality and quantity of the product, price, payment operations, delivery, contract obligations and so on. Because of the importance of information symmetry in market efficiency, online marketers try to reduce asymmetric information in a variety of ways. In the present article, content analysis of the experiences of users of online markets for second-hand goods shows that asymmetric information has many negative consequences. Analysis of Islamic texts also indicates that in Islam there are rules to eliminate or reduce information asymmetry, which if used in the regulation of Internet transactions can greatly reduce the negative consequences. Online trading intermediary platforms should have a supervisory role in transactions and judge in accordance with Islamic law in cases of dispute in order to increase the efficiency of transactions and prevent one party from being deceived.

IoT, a state-of-the-art technology, faces many challenges in its growth and development. One of the main concerns is the potential threats posed by the spread of such technology in the world. The widespread adoption and spread of such a technology can threaten us much more seriously than the Internet currently available. The challenges we face in adopting such technology will include both the social and the technical aspects. Technical limitations include security considerations, privacy, as well as the resource, energy, and capacity issues for such a large amount of data and processing. Besides, socially, cultural infrastructure must first be provided for the diffusion of such technologies among the community. This study aimed to investigate the factors affecting the readiness level of the acceptance of IoT technologies. The relationships are examined as six main categories identified, namely the social aspect, the cultural aspect, the human aspect, the technological aspect, the financial aspect, the management aspect, government laws, and regulations. The opinions of senior ICT executives nationwide were collected. The statistical population of this study consists of experts and users of the financial sector, stock exchange, and financial institutions. Since the statistical population is infinite, 384 randomly available individuals are selected. SMART.PLS was used to validate the model and test the relationships between variables. The results indicate the impact of the identified categories on IoT adoption readiness.

Genesis is the first computer programming and core microelectronics and information technology revolution was the source of the transistor, occurred in the twentieth century. This technological revolution geographical boundary destroyed and the economy countries affected and changed it. The effects of this revolution in developing countries have the appropriate infrastructure and the competitive environment is not necessary and can be seen in developed countries. In this paper, the effect of e-commerce and ICT on economic growth of developing countries and the developed countries in selected industries concerned. In an experimental model of economic growth estimate for this group of countries, the data of human capital, physical capital, labor, the number of domain name, bandwidth, number of Internet users, the number of websites and quality of ICT infrastructure and data boards translog function (panel data) in the period 2000 to 2013 is used. The results indicate that e-commerce and ICT is one of the factors influencing economic growth, so that the majority of the variables have a significant impact, positively and directly on economic growth.