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Taxation of E-Commerce (EC) is one of the main challenges of Governments in the future. Traditional methods for taxation cannot respond in EC environment, because of the special features of EC such as the existence of digital goods, new kinds of assets, electronic payment, etc. Results indicate that EC has little effects on wealth tax and is most effective on the selling tax. Firms and consumers can exchange digital goods without registration. EC can improve import tax with transparent international law. Tax exemption causes little decline in government revenues in the short term, whereas its cost will be very large in the long-run. Governments should try to identify and register E-Corporations, E-Shops, E-Employment, and collect EC taxation. Governments should also consider simplicity, implementation and consistency of rules in E-Commerce taxation and try to announce criteria such as economic basics, special character of EC, discrimination principles and transaction security.

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Value Added Tax (VAT) which its Act has been approved and executed during the last few years for some firms in Iran, is one of the forms of indirect-taxes known and has implications for economic indices including employment. Since considering positive and negative implications of any new policy is requisite for gaining more success in executing that policy, it is necessary to investigate VAT law performance in different countries. This study aims to investigate the relation between VAT execution and employment. The method used is dynamic panel data (OGMM) and the statistic sample covers 27 countries including 11 non-OECD and 16 OECD countries. Results show that the impact of VAT law execution on employment is 0.089 in non-OECD and 0.04 in OECD countries. Therefore the impact in the two groups of countries is both positive and statistically significant. It is also concluded that other forms of taxation have impacts of -0.014 and -0.029 for non-OECD and OECD countries respectively. So it could be said that VAT has a positive impact on employment while other forms of taxation result in decreasing it.

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This study deals with the philosophical-economic analysis of the factors of taxpayers' non-compliance. Despite the wide variety of theories about the factors affecting tax compliance, tax ethics, and tax evasion, individuals' perceptions of whether or not tax compliance is moral can be examined philosophically and economically. Some researchers do not consider tax evasion to be ethical under any circumstances, while some scholars in the fields of economics and philosophy do not consider tax evasion under certain conditions immoral. This study first uses the library method to analyze the existing factors and arguments for non-compliance of taxpayers, then, using the elite questionnaires, we examine and rank the impact of each of these factors on taxpayer's non-compliance. The results show that the two factors of "government corruption or demonic thinking of the people about the government" and "government service" are known as the most effective arguments and factors of non-compliance.

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Given the high volume of transactions in the digital economy, this area can be considered as one of the tax bases for generating revenue for the government. Therefore, planning for tax collection from this area is necessary in Iran. Currently, there are many challenges in the field of tax collection, identifying which is the first step towards planning and optimal use of this revenue capacity. This article aims to identify tax challenges related to the specific characteristics of the digital economy, and especially cryptocurrencies. First, using the meta-synthesis method, the general challenges related to the nature of the digital economy were identified, and then using semi-structured interviews with 16 experts from the country's Tax Affairs Organization, the challenges related to cryptocurrencies were identified. After identifying the challenges, these factors were classified into four categories based on the criteria of importance and urgency: critical challenges, strategic challenges, urgent but low-impact challenges, and challenges that can be ignored for the time being. Accordingly, the main tax challenges in the field of cryptocurrencies include the lack of adequate regulations, problems with transaction tracking, lack of technical infrastructure, and lack of access to sufficient data. The implementation priorities of policies and suggestions for improving these issues are detailed in the article.