Taxation And E-commerce In Iran

E-taxation is a fundamental corollary to e-commerce. Developed industrial countries have invested heavily in e-payment e-banking, e-insurance and e-stock exchange. Nevertheless, without paying attention to e-finance, development of e-commerce cannot be achieved. The rise of the Internet and its commercialization in recent decades has transformed traditional methods of commerce in Iran.

The following questions have been addressed in this article:

What is the current state of Iranian tax law?
What are the benefits of electronic taxation?
Why does Iran's taxation system need revision?

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