Developing a Conceptual Model for Blockchain Implementation in the Value-Added Tax System Based on Grounded Theory

Document Type : Research Paper

Authors

1 Department of Accounting, Se.C., Islamic Azad University, Semnan, Iran.

2 Department of Accounting, Ma.C., Islamic Azad University, Mashhad, Iran.

3 Department of Public Administration, Ma.C., Islamic Azad University, Mashhad, Iran.

Abstract

Objective: The main objective of the study is to present a conceptual model of blockchain implementation in the value-added tax system in Iran.
 
Method: The method of this study was qualitative, with 20 people selected using theoretical non-probability sampling until theoretical saturation was reached. The data of this study were analyzed and extracted from semi-structured interviews using MaxQda software from the interview texts in three stages of open, axial and selective coding.
 
Results: In this study, after reviewing and coding the interview texts with the help of MaxQda software and measuring content validity (CVR and CVI), the final codes were placed in 20 main categories and 50 subcategories in the paradigmatic model of blockchain implementation in the value-added tax system. Thus, 3 categories for causal conditions, 3 categories for background factors, 3 categories for intervening conditions, 4 categories for actions and strategies, and 7 categories for consequences related to a central research category were identified.
 
Conclusion: The use of blockchain technology in the Iranian VAT system can significantly help improve the efficiency and accuracy of this system. In particular, blockchain-based administrative automation can accelerate the evaluation of tax cases and use technology to evaluate documents more accurately. This leads to increased transparency, reduced errors, and enhanced responsiveness in tax processes.

Keywords

Main Subjects

References

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  • Receive Date: 29 July 2025
  • Revise Date: 24 September 2025
  • Accept Date: 24 September 2025

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