Journal of Tax Research
Year:2019 | Volume:27 | Issue:42 (90)|Papers Count:6

Zakat is one of the major duties of divine religions, including Islam. It has been around for half a century that its implementation in some Islamic countries has become law. In Iran, the Zakat Law has been ratified and implemented in 2011. This paper investigates the Zakat law in Iran by using statistical analysis for the provinces of the country since 2011. Due to the low tax base of Zakat, it seems that the adoption of the law is more affected by the Zakat law in other Muslim countries and Implementation of this law has faced challenges and it is necessary to take measures to improve its efficiency. The results of the paper show the necessity of reviewing the Zakat law. Also, the correlation coefficient between propaganda and the total amount of zakat collected (except for Recommended Zakat) is significant. However, the effect of the incentive amounts on Zakat Mala, Zakat Fatra, recommended Zakat and Zakat total is very small and the impact of the incentive policy on construction expenditures is not so strong.

The country's tax system has always faced many challenges in the business sector, and various factors have caused lack of tax compliance in this sector. In this research, the identification and ranking of effective behavioural factors affecting non-compliance of business tax has been pursued with the aim[1] of answering the question that " what are the most important factors affecting the non-compliance of business tax from the point of view of experts? " has been followed. To this end, the components and indicators of non-compliance tax behaviour in the field of business were extracted based on the literature and theoretical foundations, then based on the theory of planned behaviour, behavioural modelling has been done. Then a matrix questionnaire was used for data collection based on the Saaty paired comparison technique. Finally, according to the experts' opinion in this area, using the Analytical Hierarchy Process (AHP) method and the Expert Choice software, factors from the previous stage have been ranked. The results indicate that among the main indices, norms (social and individual) are the most important ones. Among the sub-indicators of perception, norms and perceived behavioural control, information asymmetry, main referent behaviour and third-party reporting, have the highest importance in non-compliance respectively.

The Iranian National Tax Administration is obliged to design a job system based on a preceding evolution to modify and align the human resources services with the implementation of the comprehensive tax plan. Therefore, this study was an attempt to identify and validate the key jobs and the competencies required for the key jobs using a suitable model development method with the aim of attracting the talented human resources. This study fits into the interpretive paradigm category. Furthermore, it is considered an exploratory study with respect to its goal, a developmental research with regard to its results, and a mixed (qualitative-quantitative) study with respect to its approach. The data was gathered using archive studies, interviews, and questionnaires. The statistical sample in the qualitative stage of this study included 15 organizational experts, who were selected through the purposeful sampling technique. In the quantitative phase, the samples were 300 employees of the E-TAX units in Tehran, who were collected using the census technique. In the quantitative phase, some of the competencies were once again modified using the structural equation modeling and the confirmatory factor analysis methods to validate the resulting competency model, and the research model was eventually finalized with 26 titles.

Taxation as one of the safest ways of government financing has always been one of the financial tools of the government along with public sector expenses to achieve government objectives, and since the world's largest environmental damage is due to energy consumption, imposing environmental taxes on energy consumption can reduce the amount of environmental damage. Therefore, considering the importance of energy consumption in economic growth and environmental quality in Iran, the impact of green taxation as an environmental policy on energy consumption and intensity has been studied. The model for this research is evaluated and simulated using Genetic Algorithm for Iran's economy. Different aspects of green tax effects on energy consumption and intensity have been analyzed to study all different aspects of the issue. The simulation results from the genetic algorithm showed that increasing green taxes reduces energy consumption and therefore reduces production. Also, if the ratio of energy consumption to production is defined as the intensity of energy, as a result, increase in green taxes leads to a decrease in energy intensity. Therefore, the results indicate that green taxes will reduce energy consumption and intensity in Iran.

Today, one of the most important challenges of tax system is tax evasion of the taxpayers, which is an obstacle to the proper administration of the country. There are many ways to prevent tax evasion, one of which is the legal remedy for issuance under Article 161 of the Direct Taxes Terms and Conditions. This important legal entity can prevent tax evasion and prevent tax fraud by seizing the property of taxpayers. This article examines the conditions of the mentioned entity with some similar institutions in the legal system and therefore, by looking at its strengths and weaknesses, seeks to provide a more favorable model.

Tax is the most important source of government financing, not only in developed countries, but also in developing countries. On the other hand, tax is one of the factors leading to the exclusion of company resources; therefore, identification of factors affecting taxation of companies is very important. So, the purpose of this study is to investigate the relationship between corporate characteristics and avoidance of taxes and analyze the effects of managing earnings on the relationship between corporate characteristics and tax evasion. The characteristics of the company in this study were based on profitability, leverage and size. In this study, 61 companies listed in Tehran Stock Exchange during the period (2012-2016) were selected as the sample and were selected using systematic elimination method. The data regression results using Eviews software with random effects model showed that the characteristics of a company, namely profitability, financial leverage and size have a significant effect on tax avoidance. On the other hand, the performance of earnings management can modify the effects of profitability, company size and leverage on tax avoidance.