The Role of Big Data in Preventing Tax Evasion of Legal Entities Using the Grounded Theory Method
Keywords:
Big data, corporate tax, tax evasionAbstract
Objective: The objective of this study was to develop a conceptual model based on big data to prevent tax evasion among legal entities by identifying key factors, dimensions, strategies, and consequences associated with big data utilization in tax systems.
Methodology: This qualitative study was conducted using the grounded theory approach. The research population consisted of tax experts and specialists working in the field of legal entity taxation, from which 19 participants were selected through purposive and theoretical sampling. Data were collected through in-depth semi-structured interviews. The analysis process was performed using MAXQDA software and followed three stages of open coding, axial coding, and selective coding. A total of 370 open codes were identified and subsequently categorized into 33 concepts and 17 main categories. Based on these results, a paradigm model consisting of causal conditions, contextual conditions, intervening conditions, strategies, and consequences related to big data–based tax evasion prevention was developed.
Findings: The findings revealed that the most critical factors influencing tax evasion prevention include the establishment of integrated and real-time information systems, development of technological infrastructure, creation of centralized databases, enhancement of organizational trust, strengthening of tax culture, and implementation of effective deterrent regulations. The results also showed that big data analytics involving financial records, tax histories, transaction data, audit information, and operational data enables the identification of tax evasion patterns and facilitates risk prediction. Furthermore, strategic measures such as implementing intelligent monitoring systems, enhancing transparency, educating taxpayers, and strengthening technological capabilities were identified as essential mechanisms for reducing tax evasion.
Conclusion: The results demonstrated that big data plays a vital role in improving tax system efficiency, enhancing the identification of non-compliant taxpayers, increasing transparency, and strengthening monitoring processes. The implementation of integrated information systems, development of technological infrastructure, promotion of tax culture, and enhancement of institutional trust are critical factors for successful big data–driven tax management.
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Copyright (c) 2025 Rasoul Mousavi, Arezoo Aghaei Chadegani, Ehsan Kamali (Author)
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