افزایش شفافیت و عدالت مالیاتی از طریق ترکیب فناوری‌های بلاک‌چین و هوش مصنوعی در نظام مالیاتی هوشمند

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری اقتصاد پولی، دانشگاه سمنان، سمنان، ایران

2 استاد، گروه آموزشی اقتصاد، دانشگاه سمنان، سمنان، ایران

چکیده

نظام‌های مالیاتی سنتی با چالش‌هایی مانند فرار مالیاتی، عدم شفافیت و ناکارایی در فرآیندهای وصول مواجه بوده‌اند. این پژوهش با ارائه یک چارچوب نوآورانه به نام TAF (ترکیب فناوری‌های بلاک‌چین و هوش مصنوعی)، راهکاری برای تحول دیجیتال نظام مالیاتی ایران ارائه میدهد. در این مطالعه، با تحلیل تجربیات موفق جهانی (مانند استونی و سنگاپور) و مطالعات موردی داخلی (طرح صورتحساب الکترونیکی)، اثربخشی فناوری‌های نوین در افزایش شفافیت و عدالت مالیاتی بررسی شده است. چارچوب پیشنهادی در سه لایه فنی (ثبت غیرمتمرکز تراکنش‌ها با بلاک‌چین، تشخیص ناهنجاری‌ها با الگوریتم‌های هوش مصنوعی، و پلتفرم کاربردی برای مودیان) و یک لایه حاکمیتی طراحی گردید. یافته‌ها نشان میدهد که پیاده‌سازی این مدل می‌تواند تا ۳۵٪ فرار مالیاتی را طی سه سال کاهش دهد و زمان پردازش اظهارنامه‌ها را تا ۷۰٪ کاهش دهد. همچنین مطالعه موردی در استان تهران نشان داد که درآمد مالیاتی ۱۸٪ افزایش خواهد یافت. این نتایج نشان میدهد که ترکیب فناوری‌های نوین، نه‌تنها یک ضرورت فنی، بلکه گامی اساسی به سوی تحقق عدالت مالیاتی و ارتقاء حکمرانی دیجیتال در ایران است.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Enhancing Tax Transparency and Justice through the Integration of Blockchain and Artificial Intelligence in Smart Tax Systems

نویسندگان [English]

  • nima jahani 1
  • alireza erfani 2
1 PhD Student in Monetary Economics, Semnan University, Semnan, Iran
2 Professor, Department of Economics, Semnan University, Semnan, Iran
چکیده [English]

Traditional tax systems face persistent challenges such as tax evasion, lack of transparency, and inefficiencies in revenue collection processes. This study proposes an innovative framework, named TAF (Transparency, Accountability, Fairness), which integrates blockchain and artificial intelligence technologies to facilitate the digital transformation of Iran’s tax system. Drawing on successful global experiences—such as those of Estonia and Singapore—and domestic case studies like the e-invoice implementation plan, the research investigates the effectiveness of advanced technologies in enhancing transparency and tax equity. The proposed framework is structured across three technical layers: decentralized transaction recording using blockchain, anomaly detection through AI algorithms, and an integrated user platform for taxpayers and tax authorities. An additional governance layer supports institutional alignment. Findings suggest that implementing the TAF model could reduce tax evasion by up to 35% within three years and shorten tax declaration processing time by 70%. A case study in Tehran province also showed an 18% increase in tax revenue. These results underscore that leveraging emerging technologies is not merely a technical necessity but a vital step toward achieving tax justice and advancing digital governance in Iran.

کلیدواژه‌ها [English]

  • Blockchain
  • Artificial Intelligence
  • Tax Justice
  • Transparency
  • Iran
  • Digital Transformation

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پژوهش‌های راهبردی بودجه و مالیه
دوره 6، شماره 3 - شماره پیاپی 23
فصلنامه پاییز
مهر 1404
صفحه 11-32

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  • تاریخ دریافت: 10 اردیبهشت 1404
  • تاریخ بازنگری: 12 شهریور 1404
  • تاریخ پذیرش: 05 مهر 1404

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