Mostafa Pahlavan - Department of Accounting, Faculty of Economics and Accounting. South Tehran Branch, Islamic Azad University, Tehran, Iran
Fatemeh Sarraf - Department of Accounting, Faculty of Economics and Accounting. South Tehran Branch, Islamic Azad University, Tehran, Iran
Mohammadreza Asgari - Department of Accounting, Faculty of Management and Accounting, Imam Khomeini Memorial Unit, Islamic Azad University, Tehran, Iran
Roya Darabi - Department of Accounting, Faculty of Economics and Accounting. South Tehran Branch, Islamic Azad University, Tehran, Iran

The role of the capital market in the economy of all countries is fundamental and decisive. It has a significant effect in aggregating and moving resources towards production and economic activities. According to the existence of such markets, the collection of small and large financial resources from the members of the society is facilitated. Therefore, this research is aimed at providing a model for measuring the impact of economic policy uncertainty on the tax capacity of e-commerce. In this research, ۴۰ variables affecting economic policy uncertainty were included in the model. Finally, using the Bayesian averaging model approach, the most important variables affecting this index were determined. According to the results of the BMA model, the most important variables affecting the economic policy uncertainty index are the real interest rate, government debt to the central bank, liquidity (M۲), inflation, current expenditures, land price index in urban areas, unofficial exchange rate, real exchange rate, Economic growth and oil revenues were determined. Based on the principal components approach, we calculated the economic policy uncertainty index using the most important variables affecting this variable. Then, by using the GARCH model, we extracted the uncertain part of the economic policy uncertainty index, and finally, by using the powerful non-linear TVPFAVAR model, we analyzed the shock caused by the economic policy uncertainty variable on the tax capacity in the field of e-commerce in the research period. We analyzed. The results indicated the fact that the shock caused by the variable fluctuation of economic policy uncertainty has increased the tax capacity in the field of e-commerce in recent years.

Keywords: Economic Policy Uncertainty, Tax Capacity, Electronic Business