Conceptualizing the Use of Blockchain Technology in Tax Policies and Examining Its Impact on Identifying Tax Evasion

Articles in Press

Document Type : Original Article

Authors
Mahdieh Raeasi 1
Ali esmaeilzadeh 2
ali nemati 2
Amirreza Keyghobadi 2
1 Student, Department of Accounting, Tehran Central Branch, Islamic Azad University – Tehran – Iran
2 Department of Accounting, Islamic Azad University, Tehran Central Branch – Tehran – Iran
10.22034/jik.2026.79134.4911
Abstract
In the digital transformation of the present era, blockchain technology has emerged as a shining jewel in the field of financial governance, a revolutionary paradigm that, with its decentralized, transparent and secure nature, has confronted the traditional foundations of tax systems with unprecedented challenges. This research, with a profound look and using new methodologies, seeks to discover the hidden angles of the impact of this advanced technology on improving the efficiency of tax systems, and especially identifying tax evasion. This research is exploratory and mixed in terms of methodology and attempts to identify key themes by analyzing previous research and in-depth interviews with experts. Then, by using Delphi analysis, the reliability of the identified dimensions is assessed and finally, the research hypothesis is tested using structural equation modeling. The statistical population of this study in the qualitative part included 15 experts and university professors with professional experience in the field of taxation in 2024 and in the quantitative part in this study included professors and experts in the field of blockchain technology and tax systems as well as employees of the National Tax Affairs Organization during the research period. The results of the present study showed 4 overarching themes (digital transformation in the tax system, transparency and trust in the tax system, economic efficiency and cost reduction in the modern tax system, and obstacles and resistances to digital transformation), 12 organizing themes and 51 basic themes.
Keywords
Blockchain technology
tax policies
economic efficiency
tax evasion
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