Journal of Tax Research
Year:2021 | Volume:28 | Issue:48 (96)|Papers Count:6

It seems relatively in the developing and sometimes developed countries individuals and legal entities try to evade taxes legally or illegally. As a result, tax evasion has become a serious issue for countries including Iran. Being aware of the amount of tax evasion, politicians and statesmen can adopt the necessary policies to reduce it and improve the tax system. In this study, using the Multiple Indicators-Multiple Causes Method (MIMIC), the relative amount of tax evasion in Iran was estimated during the period of 1976 to 2016. The results indicated that the relative size trend of tax evasion during these 41 years has had ups and downs, starting from 8. 18% of GDP and reaching its lowest level of 3. 01 in 1987 and the highest amount in 1995, is 21. 97% of GDP. Finally, the relative size of tax evasion reached 6. 95% of GDP in 2016. The average relative size of tax evasion during these 41 years is 10. 99.

Nowadays it is obvious that higher share of tax revenues in budgeting and its role in developing dynamic economy has been a main criterion of growth in each country. The value added tax has been focused by policy makers due to its transparent collection. It is crucial to determine optimal and appropriate tax rates to achieve economic objectives. The underground economy and its activities which are accompanied by false information declaration affect the level of government tax revenue collections. This paper seeks to determine optimal tax rates in three introduced models by using the Particle Swarm Optimization (PSO) Algorithm and the current data during the period 2008-2017 in two different conditions of underground economy and its absence. The results indicate that government collects near optimal value added tax by VAT rate optimization. On the other hand, the higher changes in value added tax rates have significantly positive effect on underground economy.

Although the use of banking transactions symbolizes the exploitation of financial information resources, it should also be seen as a reflection of the contrast between banking confidentiality and tax transparency. Fair development of this capacity in the Iranian tax system needs to explain the legal nature of banking transactions. It should also be asked on what legal basis the competencies of the organization originate and under what rules will it be governed? Descriptive-analytical approach in this study showed that in the case of transactions before 2016, since the organizationchr('39')s access authority is defined as "occasional and with legal formalities" and only about the "revenue" cases, the organizationchr('39')s diagnostic competence is limited to transactions that have revenue source and assessed in the same way, but in the case of transactions in 2016 and beyond, not only the organization has the authority to review all transactions, but also collecting taxes on "income" transactions and even "of unknown origin" has legal basis. Of course, in the latter case, it will be necessary to prove the "legal obligation of a taxpayer to maintain financial documents. "

In this research, governments must always respond to the public at different times and places in order to meet basic needs and demands, such as job creation, national security, price stabilization, etc. The government, as one of the key beneficiaries of corporations, relies on tax returns that are filed and submitted by taxpayers to determine tax rates. In spite of the governmentchr('39')s reliance on the declarations of taxpayers, the tax expressed is not the same as the tax deducted in most cases. The research data were analyzed by using a sample of 120 companies listed in Tehran Stock Exchange during the years 2011-2017 using multivariate regression and multivariate regression models. The results of the study showed that economic sanctions increase the tax gap and reduce tax revenues. Also, political communications also increase the tax gap and decrease tax revenues. Under economic sanctions, companies are turning to the underground economy in order to escape tax evasion and keep cash in the company.

One of the main sources of government revenue are taxes that are collected under different names. Tax revenues, constitute a considerable part of the state budget. In a way, it can be said that the activities of the government and its continuation depend on the collection of taxes. In this regard, in the tax law of some countries, including Iran and the United Kingdom, to provide and guarantee taxes, extensive and unique powers and authority are given to the tax system. By resorting to them, it can collect taxes in the fastest time and in the most appropriate way. These executive guarantees are divided in the form of administrative, criminal and civil enforcement guarantees. The latest guarantee of performances is the discussion of criminalization in the amendment of the Direct Taxes Law on 4/31/2015, which will have a significant impact on the implementation of the policies of the tax organization. Of course, it goes without saying that the guarantee of administrative execution has a higher economic efficiency than other guarantees of performances, and in contrast to the guarantee of civil and criminal execution, it is less desirable. Also, with the full implementation of the comprehensive tax plan and the use of new methods of taxation, along with factors such as enriching the tax culture and increasing the obedience of taxpayers and encouraging them to self-declare through tools such as increasing incentives and social services and so on. We expect to see more and more growth and development of the country in the economic field.

Management skills and tasks are among the issues that have always been considered by management experts and thinkers in various ways. To consolidate their positions in the management circle of the organizations that work there, managers must know the tasks they need, and while learning them, they must perform these tasks in the action scene. The purpose of this study is to identify the individual, information and decision makerschr('39') duties in the central headquarters of the Iranian Tax Administration and General Tax Directorates of Tehran city and Province. This study, in terms of purpose is developmental – applied and qualitative-quantitative in nature. The statistical population included managers, assistants and senior experts who were interviewed by purposeful sampling method and snowball, which according to data adequacy principle, 15 people in total. The method of analysis is content analysis, which was collected through in-depth interviews. The Delphi method was used to evaluate the validity of individual, information and decision making tasks. Individual tasks include components of the communication network, planning activities, dependency actions and multi-tasking activities, and information tasks including components; database creation, monitoring activities, sharing activities and basic activities as well as decision making tasks components consist of developmental activities, work activities, and financial and material activities.