%0 Journal Article %T Taxation scheme planning in multi-sided platforms, a case of application platform %J Journal of Industrial and Systems Engineering %I Iranian Institute of Industrial Engineering %Z 1735-8272 %A Jalilvand, Sana %A Karimi, Tourandokht %A Mohammadnazari, Zahra %A Aghsami, Amir %A Jolai, Fariborz %D 2023 %\ 03/22/2023 %V 14 %N 4 %P 81-94 %! Taxation scheme planning in multi-sided platforms, a case of application platform %K Multi-Sided Platform (MSP) %K pricing %K application platform %K Taxation %K game theory %R %X Digital transformation plays an increasingly important role in shaping the current business landscape and contributing to economic development. Using digital platforms and various technologies, companies can compete on a global scale with the help of digitization and industry 4.0 technologies. Global firms are benefiting from the rise of the digital economy. Facebook, Alibaba, and Uber compete in a new multi-sided platform world. Businesses such as media companies, banks, and software companies are among the many multi-sided platform firms that serve distinct groups of customers connected by interdependent demand. In this study, we analyze price-setting behavior in a multi-sided platform. As a well-known result of tax incidence by this article, consumers of more heavily taxed goods pay a higher price and buy fewer goods. A multi-sided market does not necessarily hold this result based on our findings. A higher ad valorem tax may actually lower end-user prices and boost sales. Due to this fact, multi-sided platforms may not engage in tax shifting by raising prices. The analysis is followed by a real-life case study of a diet application. The results and discussion are then presented for the proposed real-life case study. %U https://www.jise.ir/article_164516_dc2c658774340fa97984952ab1c9db9c.pdf