Journal of Tax Research
Year:2015 | Volume:NEW SERIES- 23 | Issue:26 (75)|Papers Count:9

By using theoretical and practical relations of investment and cost of capital, this paper firstly investigates how tax incentives stimulate investment; and secondly the benefit of these incentives against their costs (i.e. government revenue forgone). In fact, this analysis has been done using effective tax rate- based models and production structure frameworks during 1993-2011 period. Based on results, investment in food and chemical industries (as selected cases) takes significant effect from cost of capital but size of its sensitivity is very trivial. It implies that the benefit of fiscal stimulate is smaller in relation with its cost.

The aim of the present research is to identify the Relational Efficiency indicators of Tehran City and Province Tax Affairs General Directorates with Data Envelope Analysis Approach (DEA). The input indicators include the number of staff, wage and salaries, the area of the real estates of offices and the out- put of the model is the amount of collected tax. The time period of research is 1389-1392 and the number of tax offices is 12 offices. In this study, the tax offices have been assessed and ranked based on CCR input- oriented and BCC input and output -oriented. The results indicate that the LTU and VAT of Tehran Province's have been introduced as efficient tax offices in both models and other offices are inefficient ones. By reducing input amount and increasing output amount, they reach to the efficient boundary.

The aim of this article is to investigate the effect of government effectiveness on reducing tax evasion in selected countries during the period 2000-2010. By using panel data econometric, tax evasion as a percent of GDP is used as a dependent variable and tax burden, tax morale, government effectiveness, GDP per capita, openness, the share of value added of industry and services in GDP and the ratio of urban population to total population are considered as independent variables. The results from estimated model suggest that the government effectiveness is the most important determinant of tax evasion in the selected countries. The results also indicate that the effects of GDP per capita, tax morale, openness and the relative share of industry and services sectors in GDP are negative and significant. Tax burden and urbanization have positive and significant effect on tax evasion.

Based on freedom of contract principle, entities are free when signing contracts with each other. But this freedom of contract is limited with law, morals and general order. Whenever private contracts face with these limitations, the freedom principle takes no effect and therefore such a contract is not supported by government. When such a contract is concluded, it has some effects imposed on two contract's parties and from which government, as a third beneficiary party also benefits i.e. through collected taxes and levies. Sometimes in the contracts which are signed between two parties, it is observed that they intend to alter the latter effect by their agreement. The best example is the contract that includes the provision to tax one of the parties who is not the taxpayer (transferee). There is no doubt for legal penetration, its implied stipulation and public order opposition in this type of contract. Tax Administration as a beneficiary of such a contract calculates and collects the amount of set tax and it doesn't insist on the original taxpayer stewardship. The difference between the two contract parties in the provision to be taken effect is verifiable in the judicial authorities. But the dispute between the parties and government with regard to the enforcement of this provision has different implications.

The aim of the present research is to identify and study effective factors on tax compliance advertisement for legal taxpayers of Mashhad with AHP approach. The research method is descriptive-survey and this research is of applied one. The statistic society includes middle managers, senior managers, legal taxpayers and State Tax Administration's content of the advertisement in 1392-1393. In this research, we can conclude that the most effective criteria can be summarized in the form of criteria for taxpayers' attitudes in their behaviors, advertisement performance, mentally receiving advertisement, way of message transfer, tendency steps, and finally literary structure of advertisement. Also the study of legal taxpayers indicates that each of these identified criteria is important on improving the effectiveness of advertisement on tax compliance.

Tax revenue is one of the main government resources. But due to tax evasion and its consequences, the realization of the revenue faces great problem and the reduction results in a deficit of the state budget. The spread of tax evasion phenomenon is because of different factors. One of the tools developed by the legislators is tax sanctions for dealing with violators. The purpose of this study is to evaluate tax sanctions in preventing VAT evasion in Qazvin province. At first, by reviewing previous literature and through 120 questionnaires, experts' and VAT taxpayers' opinions were identified then by using Fuzzy DEMATEL techniques and views of 10 experts, the possible relationships, the impact of each relationship and the importance of these factors were determined. The Analytical Network Process (ANP) techniques were used for weighing and ranking the factors. The DEMATEL and ANP power vis-a-vis the first generation of causal-effect relationships are in a way that the number of paired comparisons is greatly reduced and obtaining the opinion of experts becomes simple. The Sampling method is simple random. The results show that tax sanctions are affected by other factors affecting tax evasion reduction but they do not affect any of the indexes and its weights i the lowest compared to other indexes.

One of the important measures of the State Tax Organization is to implement new electronic technologies to design and collect taxes correctly. Therefore, the electronic taxation requires not only legal and electronic infrastructures but also citizens' acceptance as a key element for development. This research intends to review factors affecting electronic tax acceptance based on integrating Theory of Accepting Model (TAM) and Theory of Planned Behavior (TPB) model. This research is classified as a fundamental, descriptive study and as it uses questionnaire for collecting information, it is a survey study. The statistics sample consists of all taxpayers of Shahrekord's General Tax Directorate in 1392 from which 384 were selected by random sampling method by using Cochran's formula. The questionnaire reliability is 0.95. The data analyzed by SPSS 2 and the hypotheses of this research were confirmed by 99% confidence. The results indicate that there are significant relationships between perceived usefulness, taxpayers' attitudes, mental norms and perceived behavioral control with taxpayers' intentions, perceived usefulness, ease of use, security and privacy with taxpayers' attitudes, ease of use with perceived usefulness, personal computer effectiveness, government protection and technology with perceived behavioral control.

Governments always are trying to enforce new tax laws and ways to find a solution for deficiency in tax revenue. The success of any tax system is highly dependent on the performance of the tax organization. From 1384 the discussion about calculating a separate tax on oil company was introduced. The calculation of tax effort rate had been fluctuated with respect to this change. Thus providing a model that can minimize these fluctuations is required. Recently, new techniques are used to evaluate the performance of the organizations of which data envelopment analysis is the most innovative one. In this study, tax administration has used basic DEA models and the Gini index and receivable income was selected as output and current costs were selected as input. Research period is from 84 to 90. The results indicate that tax organization's performance without oil company tax is in the most efficient level in the years 87 and 90, and it is locally efficient in 86 and 88. Furthermore when calculating tax organization's performance with respect to tax on the oil Company in the year 87, it worked in the most efficient size but it is efficient locally in the years 86, 88. The results show that in these seven years the relative calculated efficiency by DEA has very little sensitivity to calculation of tax on Oil Company or lack of it on organization's receivable income.

In this paper, the impact of the product market competition on tax avoidance of the firms listed in Tehran Stock Exchange is investigated. The index used to tax Avoidance is effective tax rate and indexes used to competition are the entry of cost and Herfindahl Indexes. The study sample consists of 78 Firms listed in Tehran stock Exchange during 1384 to 1390. In order to test the research hypothesis, Ordinary Least Squares regression has been used. The results showed that there is a meaningful and negative relation between entry of cost index and effective tax rate. But there is no meaningful relationship between Herfindahl Index and tax evasion.