The expansion of digitalization within Iran’s tax system and the implementation of the Taxpayers’ System have led to substantial transformations in the role and position of the accounting profession. Although numerous studies have explored the digital transformation of taxation and the evolving role of accountants, their findings have not yet been systematically and coherently consolidated. This study aims to provide a comprehensive understanding of accountants’ roles in the implementation of the Taxpayers’ System and the resulting implications for the accounting profession in Iran’s tax system.

This research adopts a literature review methodology, examining studies related to tax system digitalization, e-taxation, and the transformation of accountants’ roles, followed by a conceptual analysis. The primary focus is on identifying trends in the evolution of accountants’ roles, as well as the challenges and opportunities arising from the implementation of the Taxpayers’ System.

The literature indicates that the implementation of the Taxpayers’ System has shifted accountants’ roles from performing traditional tasks to providing analytical, advisory, and supervisory services. Moreover, the development of digital competencies and a thorough understanding of modern tax regulations have become indispensable requirements for the profession. At the same time, challenges such as regulatory complexity, the need for continuous professional training, and resistance to technological change have been identified. The findings of this study can serve as a foundation for policymaking, educational planning, and future research on the digital transformation of the tax system and the accounting profession in Iran.