Designing a model for using big data in the field of taxation of natural persons in order to prevent tax evasion

This research was conducted with the aim of providing a model for using big data in the field of taxation of natural persons in Iran in order to prevent tax evasion. Big data is impacting almost every aspect of the accounting profession and is rapidly becoming a major focus point for professional accountants (regardless of their specialty) internationally. As technological capabilities have improved, the profession has also expanded and developed by incorporating new non-financial data sources. This approach provides opportunities to increase audit quality and accounting information quality.

the research was conducted qualitatively and through interviews with 19 specialists and people working in the tax affairs organization and related to the field of personal taxes; From the sampling method to the theoretical saturation stage, 370 codes, 33 concepts and 17 extraction categories and their characteristics were extracted in the sample companies during this coding process.

The research showed that the indicators used to detect tax evasion and fraud are large internal and external data sets, including: demographic characteristics, taxpayer or company characteristics, previous files, call center data, and audit history