Supply Chain Management and Tax System in Iran

Legislative collection is the main mission of the Iranian state tax organization (ISTO). The assessment of the ISTO requires up to date information of taxpayers, economic activities as well as assigning adequate experts for auditing and accounting their financial status. The ISTO is unable to satisfy its stakeholders’ expectations because of some fundamental issues including its widespread and variant activities, lack of an up to date databases, and so on. Therefore, in this study a tax information master plan is proposed to exchange information among the tax supply chain using an efficient database. As a result, a tax supply chain is introduced to connect all relevant actors involved in the tax system and then some efficient solutions are suggested to improve the relationship among the main actors of the tax supply chain in Iran.