Designing an Accounting Ecosystem Model for Capital Gains Tax (CGT) in Iran: An Integrated Approach Based on Institutional Coordination, Digital Technology, and Tax Culture

Abstract

The study aims to design an integrated accounting ecosystem model to enhance the effectiveness of Capital Gains Tax (CGT) implementation in Iran by integrating institutional coordination, digital technologies, and tax culture. This applied study adopted a sequential exploratory mixed-methods design. In the qualitative phase, 70 semi-structured interviews with tax and accounting experts were analyzed using three-stage coding in MAXQDA. In the quantitative phase, data from a 35-item Likert-scale questionnaire administered to 500 economic actors were analyzed using SPSS, AMOS, and PLS-SEM. Model fit indices indicated strong validity (χ²/df=1.7, GFI=0.96, R²=0.85), and simulation was performed with AnyLogic for policy scenarios. Results indicated that institutional coordination (β=0.75), digital technology (β=0.68), and tax culture (β=0.60) significantly enhance CGT effectiveness, jointly explaining 85% of the model variance. Tax transparency and social acceptance mediated the relationship between the accounting ecosystem and CGT efficiency. Simulation results projected a 50% reduction in speculative transactions and a 30% increase in tax revenues under the optimized model. The findings highlight that CGT effectiveness in Iran depends not only on legal reforms but also on systemic institutional, technological, and cultural transformation. Integrating inter-agency data systems, leveraging blockchain and AI for transparency, and fostering public tax awareness are essential for success. The proposed model provides a roadmap toward tax justice, transparency, and economic sustainability.