Iranian Journal of Public Policy

Iranian Journal of Public Policy

Policy Instrument Analysis: Evaluating the Impact of Iran’s Electronic Attorney Contract Registration System on Reducing Tax Evasion

Document Type : Research Article

Authors
Mohammad Abkar 1
Fatemeh Saghafi 2
1 Master's Degree of Management of Technology, Faculty of Management, University of Tehran, Tehran, Iran
2 Associate Professor of Management of Technology, Faculty of Management, University of Tehran, Tehran, Iran
10.22059/jppolicy.2025.103601
Abstract
Tax evasion poses a significant challenge to Iran’s government despite its pressing need for tax revenues. This study investigates the effect of the Judiciary’s electronic attorney contract registration system on reducing tax evasion. Using a tripartite model, contextual, structural, and behavioral factors influencing tax evasion were identified through interviews with legal experts, tax professionals, and economic activists. Results reveal the electronic system’s potential as a policymaking tool by facilitating an information intersection between attorneys and clients, curbing tax evasion. The system fosters financial transparency, reduces tax evasion, and provides a model for other legal and tax sectors through Interdepartmental cooperation. Beyond addressing evasion patterns and devising solutions, it strengthens economic integrity and decreases dependence on oil revenues.
Keywords
Electronic System
Policy Instrument
Attorney Contract Registration
Tax Evasion
Anti-Fraud Measures
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Iranian Journal of Public Policy
Volume 11, Issue 3
Summer 2025
Pages 119-135