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Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources
Title: 
Author(s): 

Issue Info: 
  • Year: 

    0
  • Volume: 

    23
  • Issue: 

    28 (مسلسل 76)
  • Pages: 

    -
Measures: 
  • Citations: 

    0
  • Views: 

    3103
  • Downloads: 

    0
Keywords: 
Abstract: 

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 3103

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Title: 
Author(s): 

Issue Info: 
  • Year: 

    0
  • Volume: 

    23
  • Issue: 

    28 (مسلسل 76)
  • Pages: 

    -
Measures: 
  • Citations: 

    0
  • Views: 

    2231
  • Downloads: 

    0
Keywords: 
Abstract: 

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 2231

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Issue Info: 
  • Year: 

    2016
  • Volume: 

    NEW SERIES- 23
  • Issue: 

    28 (76)
  • Pages: 

    11-39
Measures: 
  • Citations: 

    0
  • Views: 

    1555
  • Downloads: 

    0
Abstract: 

Risk management is one of the instruments for tax compliance management which are aimed to improve taxpayers' compliance. In this view, effective factors of taxpayers risk are identified, meanwhile taxpayers are classified into different levels and effective tax strategies which are coordinated with each level of risks are chosen and utilized in order to institutionalize rendering services and suitable education, self-assessment and voluntary compliance. The size of taxpayers is considered to be one of the main factors affecting their risks. Indeed, developing and implementing effective and targeted strategies for tax compliance regardless of taxpayers' size will not be possible. In this research, the independent variable, the taxpayers' size, and its significance relationship to the dependent variable, the risk of taxpayer compliance, were tested in two forms which were distributed among 210 legal taxpayers of the Western Tehran Tax affairs general directorate. In order to test the significance relationship of the taxpayers' size variable, the Kruskal- Wallas non-parametric one-way variance was used. At the end, the test showed that the taxpayers' size variable bore an inverse significant relationship to the dependent variable, the risk running by taxpayer. Furthermore the inverse relationship between taxpayers' size and the risk running by corporate operating in different manufacturing, service, trading, and contracting sectors have also been examined. In this regard, we witnessed an inverse significant relationship between taxpayers' size and the risk of compliance simply for the taxpayers operating in trading sector. In other words, the risk of their compliance would diminish as the size of the taxpayers operating in the trading sector grows.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 1555

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Issue Info: 
  • Year: 

    2016
  • Volume: 

    NEW SERIES- 23
  • Issue: 

    28 (76)
  • Pages: 

    41-67
Measures: 
  • Citations: 

    0
  • Views: 

    1880
  • Downloads: 

    0
Abstract: 

In Iran, taxes have a very minuscule share in government budget. The situation is very upsetting and it has very harmful consequences for the Iranian economy; for example sudden decrease in the government means as a result of the oil prices slump and embargoes which lead to a downturn in public services and public welfare, government borrowing from the central bank in order to pay for the deficit and very high and constant inflations which their burden are borne by the low income social groups and many other economic ailments. The question concerns how to increase the government's tax revenues? In this study, we have tried to look at the importance of the issues regarding tax administration and also given the asymmetric information as to the income tax, and in order to prevent tax evasion phenomenon (and to increase government's tax revenues without extending tax bases and increasing tax rates), to introduce a certain auditing mechanism and attempt to analyze it in a theoretical and experimental manner. We have made use of game theory and field study for that end.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 1880

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Issue Info: 
  • Year: 

    2016
  • Volume: 

    NEW SERIES- 23
  • Issue: 

    28 (76)
  • Pages: 

    69-94
Measures: 
  • Citations: 

    0
  • Views: 

    2247
  • Downloads: 

    0
Abstract: 

The Iranian economy is facing with tax evasion like most other economies, and in recent years due to the economic sanctions imposed on Iran, oil price falls and budget deficits, Iran's government seeks to substitute oil revenues with tax revenues. By taking into consideration this necessity, the present study has been carried out with the aim of estimating the size of the under- ground economy and the level of tax evasion in the Iranian economy using the Currency Demand Function and Vector Error Correction Model (VECM) for 1973-2013 time series data. In this model, "the ratio of currency holdings"(C) to "money" (denoted as M2) is assumed as the dependent variable and "the ratio of wages and salaries to national income" (WSNI), "real per capita National income" (YNR), "the real rate of interest paid on time deposits" (RL) and "effective tax rate" (Tax Burden) are taken as independent variables. Based on the research results, two variables of Tax Burden and WSNI have positive effects on the ratio of C to M2 and the variables of RL and YNR have negative effects on this ratio in the long-run. Moreover, the research results show that the estimated size of the underground economy and tax evasion levels indicate an ascending trend during the period under study.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Author(s): 

DASTGIR MOHSEN | QARIB MARYAM

Issue Info: 
  • Year: 

    2016
  • Volume: 

    NEW SERIES- 23
  • Issue: 

    28 (76)
  • Pages: 

    95-116
Measures: 
  • Citations: 

    0
  • Views: 

    1372
  • Downloads: 

    0
Abstract: 

This study examines using data mining techniques to enhance tax evasion detection performance. Data mining is a process to discover uncertain, un-known, and hidden information from a database and it is a unique method of finding new facts and relationships in the existing data that have not been discovered by experts yet. In this study the usefulness of data mining based on association rules is employed as a tool to detect tax evasion. The research population consists of all listed firms on the Securities and Exchange of Tehran. The sample includes 125 firms which are selected by Cohesiveness Removal Method in the period of 1383 to 1390. In this study, 28 financial and non-financial variables in 9 classes have been used to build models. The association rules were used by apriori algorithm to detect tax evasion firms. For this purpose, the data were randomly divided into three categories: training, validation and test groups. The findings indicate that the method of data mining based on association rules by developing two models of 91 % accuracy on training data, the percentage of 88% accuracy on data validation and the percentage of 86% accuracy on test data are able to detect tax evasion.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2016
  • Volume: 

    NEW SERIES- 23
  • Issue: 

    28 (76)
  • Pages: 

    117-142
Measures: 
  • Citations: 

    0
  • Views: 

    1541
  • Downloads: 

    0
Abstract: 

Taxes are not only the best revenue sources for government but also the most important devised tools in Iran's 20- year vision plan, the development and resistance economy programs. So, the tax laws have been reviewed and reformed to alternate oil revenues with taxes, but tax penalties, their compatibility with Islamic sharia (Islamic Law) and efficiency have been neglected in this trend. As every law must have legality, we will study Islamic legality of these penalties, after that we will indicate the right orientation of the penalties. Our studies show that tax is a kind of debts (not a legal order), and so the penalty for the payment delay is illegal because of Reba. In the other hand, Islamic punishment has reprimand aspect typically rather than financial aspects. We need to know the target populations in the tax system, so punishment of the disobeyed people has not necessary effectiveness and compatibility. Finally non-financial punishments have enough effectiveness for meeting the goals in addition to their compatibility with Islamic sharia.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 1541

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Issue Info: 
  • Year: 

    2016
  • Volume: 

    NEW SERIES- 23
  • Issue: 

    28 (76)
  • Pages: 

    143-179
Measures: 
  • Citations: 

    0
  • Views: 

    3109
  • Downloads: 

    0
Abstract: 

In this article, we explore the welfare and environmental impacts of unbalance tax on carbon for different areas in Iran using a regional dynamic general equilibrium model. For this purpose, initially the willingness of each province to pay in order to avoid the harmful impacts of pollution has been calculated in different provinces and based on that, these provinces have been classified into eight regions. Then we have defined three different policy scenarios and compared the results of each. The three scenarios include the base scenario (without taxes and government intervention), balance carbon tax and unbalance carbon taxes for different regions. The effects of different policies are investigated in 35 periods of 10 years (1730-1390). According to results of study, internalizing the costs of environmental pollution from carbon taxes has positive environmental and welfare impacts. It should be noted that the welfare effects of balance carbon tax policy, is more unbalance. While the effects of environmental factors on balance carbon taxes is more than unbalance tax policy.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 3109

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Issue Info: 
  • Year: 

    2016
  • Volume: 

    NEW SERIES- 23
  • Issue: 

    28 (76)
  • Pages: 

    181-207
Measures: 
  • Citations: 

    0
  • Views: 

    3297
  • Downloads: 

    0
Abstract: 

Tax evasion has the higher frequency in the economic crime rate. After the repeated reforms in the Direct Tax Act especially in Article 201 approved in 1380 and Article 274 in 1394, this economic phenomenon (tax evasion) was criminalized and punishable by imprisonment. But in terms of elements of crime and punishment, there are many ambiguities in this article. Tax evasion is an intentional crime which physical behavior can be resulted from positive or negative actions. In terms of conditions for committing tax evasion, of fenders need not to direct perpetration the Fraud documents file but the facts cited in the third person settings, will suffice. In the other hand, the omission should be completed during three consecutive years. The element result for the ratio of the absolute or conditional crime much possibility arises that seems to be conditional its compliance with the principles of legal interpretation in favor of the accused. This article based on the systematic approach to the analysis of the elements that constitute the crime of tax evasion will be discussed.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 3297

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Issue Info: 
  • Year: 

    2016
  • Volume: 

    NEW SERIES- 23
  • Issue: 

    28 (76)
  • Pages: 

    209-228
Measures: 
  • Citations: 

    0
  • Views: 

    1807
  • Downloads: 

    0
Abstract: 

Income distribution and related efforts to improve it are the most important issues facing government. It is affected by important factors. The present study aims at analyzing tax structure on income distribution. The variables which are used are GINI coefficient as dependent variables, income per capita, education, share of tax on personal income, share of tax on corporate, total income tax and share of tax on goods and services. We apply the panel method to data of 19 countries from 1995 to 2012. Also the model is estimated for Iran. Our hypothesis is that income distribution is influenced by tax structure. The results show that education has no significant effect on income distribution. Kuznets inverse U hypothesis tested in this study and results indicate that Kuznets hypothesis is confirmed in panel model but the country (Iran) has not been approved Kuznets hypothesis. Due to the results of this study, article hypothesis was confirmed. With increasing of personal income tax and corporate income tax share of total tax income, GINI coefficient will be decreased and income distribution will be improved. Also with increasing in share of tax on goods and services, income distribution will be worse and GINI coefficient will be increased. The used cross- section regression confirmed aforementioned results and with increasing in total income tax, income distribution will improve.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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