Iran is a vast country endowed with abundant natural and God-given resources—including oil, gas, minerals, seas, and forests—that create substantial potential for economic development. However, a new global phenomenon, namely digital currencies, particularly the cryptocurrency mining industry, has emerged as an area that, given Iran’s economic conditions, should be considered by the government as a major source of national income. In recent years, the issue of digital currencies, owing to their decentralized nature, has become one of the country’s important strategies for revenue generation. The purpose of this study is to map out strategies for generating income from digital currencies using the Strategic Options Development and Analysis (SODA) approach. During the implementation of SODA’s six main stages, the researchers collected qualitative data through expert interviews and developed and analyzed the final map using Explorer Decision software. Accordingly, six key strategic options for income generation were identified: 1) Large-scale investment in the construction and procurement of equipment required for digital currencies, 2) Formulation of new policies and guidelines for digital currencies, 3) Establishment of support and investment funds, 4) Implementation of an appropriate taxation and insurance system, 5) Development of infrastructure and technological platforms, and 6) Promotion of international discourse to expand global trade exchanges. By focusing on these options, specific strategies were developed for each to strengthen the key themes of the final map and, at a higher level, to achieve the intended goals.
 
Aim and Introduction
Iran is a vast country rich in natural and God-given resources such as oil, gas, minerals, seas, and forests, all of which create substantial potential for national economic development. However, a new phenomenon—digital currencies, particularly the cryptocurrency mining industry—has emerged worldwide and, considering Iran’s economic circumstances, should be regarded as a potential main source of income for the country.
In recent years, digital currencies, due to their decentralized structure, have represented one of Iran’s key potential strategies for revenue generation. Therefore, given the country’s current situation, this research introduces income generation through digital currencies as its principal objective. This goal is pursued by mapping a comprehensive framework of the current state of digital currencies in Iran using the SODA approach.
Throughout the six main stages of SODA, the researchers gathered data through expert interviews and developed and analyzed the final map using Explorer Decision software. Based on the findings, the study identified goals, critical issues, and key options influencing income generation through digital currencies. Ultimately, six key options were determined to facilitate the realization of these goals and address the identified issues. Furthermore, strategies were developed and proposed for each option to support the overall objectives.
 
Methodology[A1] 
From a philosophical standpoint, this study adopts a qualitative research design with an inductive approach. In terms of orientation, it is applied research, as it seeks to employ the results to solve specific practical problems.
Given the complex and intertwined nature of the problem, as well as the emphasis on framing the issue and proposing mutually agreed solutions, the SODA approach was employed. This method allows for the systematic identification and structuring of strategic issues and options through stakeholder engagement.
 
Results and Discussion
Based on the agreed strategic plan, the following six options were found to have the greatest influence on the key issue identified in the previous stage—namely, the “development of exchanges, Iranian platforms, and the formation of a national cryptocurrency”: 1) Large-scale investment in the construction and procurement of devices and equipment required for digital currencies, 2) Formulation of new policies and guidelines for digital currencies, 3) Establishment of support and investment funds, 4) Implementation of an appropriate taxation and insurance system, 5) Development of infrastructure and technological platforms, and 6) Promotion of international discourse to expand commercial exchanges with other countries. In the SODA approach, as its name implies, the focus lies in strengthening these key options that exert a substantial impact on critical issues. The improvement of these issues, in turn, leads to the achievement of higher-level goals. The findings indicate that by concentrating on the identified strategic options, Iran can create a sustainable framework for income generation through digital currencies, while simultaneously enhancing its technological infrastructure and global economic integration.[A2] 
 
Conclusion
The researchers conclude that the Iranian government should provide strong support for blockchain and cryptocurrency technologies. Owing to their reliance on distributed databases and the absence of centralized control, these technologies can enable countries under economic sanctions to mitigate the effects of financial restrictions, though not comprehensively.
This opportunity may also stimulate new ventures in internet-based businesses, financial technology (fintech), and distributed application software. Therefore, legislative action should be the first priority. Given the dynamic and evolving nature of this technology and the absence of clear, comprehensive laws and policies in many countries, Iran should adopt a cautious yet supportive policy framework. Such an approach would encourage the responsible use of cryptocurrencies while fostering the growth and development of blockchain and related technologies within the country.

 [A1]Please ensure the interview protocol (number of experts, sampling method) is described in the full article
 [A2]Added