The Research Department of Economics and Management of Tadbir Nikan Business, Marketing, and Finance Open In Press 2027 05 01 Validation and Prioritization of Drivers Affecting the Implementation of a Blockchain-Based Tax Policy Model: An Integrated Approach Using Structural Equation Modeling and Multi-Criteria Decision-Making Techniques Validation and Prioritization of Drivers Affecting the Implementation of a Blockchain-Based Tax Policy Model: An Integrated Approach Using Structural Equation Modeling and Multi-Criteria Decision-Making Techniques 1 19 EN Journal Article 2026 02 10 <p>The present study aimed to develop and propose a comprehensive tax policy model based on the integration of blockchain technology into the tax system. Given the challenges faced by traditional tax systems in terms of transparency, efficiency, and tax evasion, this study sought to explain how tax policymaking can be transformed through distributed ledger technology. In terms of purpose, this research was applied, and in terms of nature, it employed a mixed-methods approach comprising qualitative and quantitative components. In the qualitative phase, the components and dimensions of the model were identified through a meta-synthesis method and semi-structured interviews with experts, including university professors and senior tax administrators, and were extracted through content analysis. In the quantitative phase, a questionnaire was distributed among specialists to validate the model, and the data were analyzed using structural equation modeling (SEM) and SmartPLS software. The findings led to the identification of four principal dimensions: “technical and technological infrastructure,” “legal and institutional requirements,” “behavioral and social factors,” and “operational and policy processes.” The quantitative findings confirmed all causal relationships incorporated into the model and demonstrated that blockchain integration had a direct and significant effect on enhancing transparency, reducing tax collection costs, and improving tax compliance. The prioritization results also indicated that “data security” and “legal integration” were the most important factors in implementing the model. The proposed model provides a coherent framework for transitioning from a traditional tax system to a smart tax system. Implementing this model not only reduces corruption and tax evasion but also rebuilds trust between the government and taxpayers by establishing an immutable platform for recording transactions, thereby ensuring the overall effectiveness of tax policies in the digital economy.</p> https://bmfopen.com/index.php/bmfopen/article/download/534/380