Developing a Model for Technology Startups to Enhance the Dynamics of the Country’s Tax Mechanisms (A Structural Equation Modeling Approach)
Keywords:
Startup, Technology, Tax System, Data-DrivenAbstract
The objective of this study was to develop and validate a comprehensive model for strengthening the role of technology startups in enhancing the dynamism of national tax mechanisms. This applied research employed a survey method. Using Cochran’s formula, a sample of 225 managers and employees from the Tax Administration and technology startups was selected through simple random sampling. Data were collected using a researcher-made questionnaire developed based on expert interviews. Structural equation modeling was conducted using Smart PLS, and model evaluation was performed through factor loadings, convergent and discriminant validity, composite reliability, structural path significance, and SRMR index. The findings confirmed that the proposed model demonstrated acceptable fit and reliability. All structural paths were statistically significant. Contextual conditions had the strongest influence on strategic components, followed by the core category. Strategies showed a meaningful effect on the outcomes associated with improved interaction between startups and the tax system. Causal and intervening conditions presented weaker but still significant effects. Effect size analysis indicated that contextual and core components play the most influential roles in shaping the model. The study concludes that enhancing tax system dynamism through technology startups requires simultaneous improvement of data infrastructures, information transparency, regulatory stability, and structured communication channels. The validated model provides a practical framework for strengthening innovation, increasing trust, improving compliance, and enhancing the efficiency of tax governance through closer collaboration between startups and governmental institutions.
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Copyright (c) 2025 Mohammad Reza Esmaeili Aghda (Author); Fatemeh Sarraf (Corresponding author); Mohammad Hamed KhanMohammadi, Hossein Badiei (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
