An Analytical Inquiry into the New Obligations of Taxpayers in Iran’s Tax System: From Transaction Transparency to Intelligent Oversight

Rabiei, Haider; Farahjoo, Matin; Soltani, Alireza

An Analytical Inquiry into the New Obligations of Taxpayers in Iran’s Tax System: From Transaction Transparency to Intelligent Oversight

Document Type : Original Research

Authors

Haider Rabiei ¹

Matin Farahjoo ² ^¶

Alireza Soltani ³

¹ Professor at the University of Tehran and financial, economic and investment strategies consultant

² B.Sc. in Accounting, Farabi Campus – University of Tehran.

³ B.Sc. in Accounting, Farabi Campus – University of Tehran

Abstract

In recent years, Iran’s tax system has undergone a fundamental transition from traditional and arbitrary (Ali-ol-Ras) methods toward data-driven and intelligent systems. The primary objective of this research is to analyze the role of taxpayers’ legal obligations as the informational arm of the Iranian National Tax Administration (INTA) in identifying tax evasion and promoting economic transparency. Employing a descriptive-analytical approach and citing current laws, organizational directives, and theoretical foundations of tax compliance, this paper examines the requirements of Article 169-bis (seasonal transaction reports), the Value Added Tax (VAT) Law, and the Law on Terminals and Taxpayer System. The research findings indicate that the aggregation of obligations within the “Taxpayer System” and its integration with other sovereign databases, such as the “National Real Estate and Housing System,” has led to a reduction in collection lags, a narrowing of the gap between declared and assessed taxes, and ultimately, an increase in voluntary compliance. The study concludes that the digitalization of tax oversight and the replacement of auditor-centric assessments with systemic diagnosis have not only reduced collection costs but also represent a strategic step toward tax equity and the reduction of the tax gap through the implementation of precise enforcement mechanisms and the withdrawal of exemptions for non-compliant entities.

Keywords

Taxpayer Obligations

Economic Transparency

Taxpayer System

Article 169-bis

Tax Compliance

Subjects