Journal of Tax Research
Year:2011 | Volume:NEW SERIES - 19 | Issue:11 (59)|Papers Count:10

It is obvious to all governments that the philanthropic donations of private sector plays a pivotal role in reducing the gap between social classes, increasing welfare of those in need and decreasing state expenditures, and also the charities are misused by the people who commit tax crimes and money laundering. According to the Iranian Direct Tax Act (Article 139), charitable giving received, is exempted from tax and charitable payments are offered tax privileges in the form of deductions under special conditions. The world experience and present literature indicate that this model has various difficulties which make the most countries of the world revise it and they are moving from the deduction system to the tax credit system. In respect to the importance of this issue and unique role of state tax system in encouraging charitable giving and supervising this sector and besides to the article 119 of the Fifth Development Plan obligation in substituting tax credit policy for statuary exemptions, there is an urgent need to revise present support policies in this section. Therefore this paper tries to present a model of tax support (incentives) for charitable giving. Non- refundable tax credit with two different rates for different levels of charitable giving is introduced as a substitute policy for the present system of supporting charitable giving in Iran.

In public sector economics, government intervention in the economy is generally justified on the existence of market failure. Government intervention means providing public goods. Financing public goods means taxation. Based on the theory of public choice in which citizens take part in elections to vote on the amount of public goods and taxes, we develop a model that analyzes the effect of democracy and corruption on the desire of taxpayers to pay taxes via the information that they convey about the quantity and quality of public goods in the utility function. Our theoretical analysis contends that desire to pay taxes is lower when corruption is higher or democracy is lower. Furthermore, it contends that the effect of corruption is stronger. Our empirical findings, based on a panel data analysis for 117 countries on the time period 1996-2010, support our theoretical analysis. Especially, we find that corruption is more important in the public desire to pay taxes.

Because of expending tax basis, value added tax is one of those taxes which carries high income for government. Since this kind of tax is enacted on the basis of expenditure, the rate is of descending sort and it is expected that it put under presser the poor class of the society or this desperate the distribute condition. Since in this research 20 selected countries have been studied on 2000-2005 period and "GINI Coefficient" has been applied as "Inequality Indicator". The analyzing method is based on econometrics technique using "Country Data Panel" accompanying with "EVIEWS" software. Since an equal society is assumed in this research, the model is estimated for 10 high-income and 10 low-income countries. The results illustrate that within low-level income countries, the "GINI Coefficient" increases in a positive correlation with the portion of VAT in the total tax; which ultimately results in a greater income inequality. However, in high-level income countries, “GINI Coefficient” decreases while VAT portion of total tax increases; resulting in less income disparity.

This article predicts tax revenues in various bases (total, corporate tax, income tax, wealth tax and, goods and services tax) for the time period (1390-91). In order to achieve more accurate predictions, firstly the nature of structural time series in respect of linear, nonlinear and stochastic and complexity of the tax system generating time series have been investigated using tests lyapanov exponent and solidarity. Lyapanov exponent results show a weak turbulence in tax time series in which legal persons enjoy the more sensitivity among the other tax sources. The test results also indicate that the system generating time series correlation on legal entities is more complex than the other sources. The second part of this paper is devoted to forecasting tax revenues but due to exchange rate changes and their impacts on Iran's economy, first the paper examines the possible effects arising from the increased tax revenues using VAR models, then VECM models, the models of low-time series like Box- Jenkin and neural network approach with the multi-input, multiple output were used.

The government can reduce dependence on oil revenues and meet current expenditures by broadening and defining new tax bases. Capital gains tax has been introduced in different countries today; this tax is a type of income and property tax. Its important economic effects are to improve income distribution and meetinggovernment spending. It is important to note that in developing tax legislation, the common tax system should be consistent with the Islamic tax system and religious foundations. The present paper reviews other countries' experiences on capital gains tax and presents Islamic jurisprudence (feqh- e - Islami) view on this tax and focuses on its related regulations with the aim to reform tax structure due to its consistency with religious foundations. The results indicate that from the viewpoint of Ahlolbait school, one fifth (khoms) of capital gains has great similarities and some differences with capital gains tax.

At the present time, paying common taxes, doing religious obligations (like zakat and khums) and the relationship between these two is the issue which tax system, religious institutions and people are faced with. This relationship raises generally some ambiguities for each of three sides which its clarification is of executive and scientific necessity. Therefore some appropriate solutions should be devised to organize this relationship which leads to people's financial payments efficiency. Organizing the relationship should be accompanied with some considerations in different areas. This paper provides these considerations for implementing religious taxes and a mechanism for affecting them in Iran. It has identified totally 18 considerations (limitations) for implementing Islamic taxes, then surveying researches, professors of Islamic economic, these limitations were ranked. The results indicate that Independence of seminaries has the highest rate and jurisprudential (feghi) limitation (consideration) has the lowest rate. The lack of integrated laws consisting of common tax laws and Islamic tax laws and lack of proper structure are the most important considerations in implementing Islamic taxes. It has been noted that if the state tax organization takes the responsibility of Islamic taxes especially one fifth (khums), it will threat both seminaries independence, it is in contradiction with voluntary aspect of khums and zakat as worships and also it will be accompanied with considerations and limitations like information asymmetry between taxpayers and receiver institutions and multiplicity of religious decrees.

One of the most important subjects of management science is the relationship between job satisfaction and organizational commitment that it has created various discussions among investigators. Job satisfaction improvement creates job commitment improvement. Changes have important roles because of tax organization's sensitive role among other organizations. The research shows job satisfaction factors of staff and their relationship with organizational commitment. The research main question: Is there any meaningful relationship between job satisfaction and job commitment in the target society of staff? The statistics related to tax organization's staff are used in this paper. The gathered data is analyzed by inferential statistics (unity coefficients) and descriptive statistics (means, standard deviation, …). The results show that there is a positive and meaningful relationship between job satisfaction and organizational commitment. According to the obtained information, in investigation of job satisfaction subgroups, satisfaction of colleagues is in the highest level and satisfaction of salary is in the lowest level in job satisfaction.

The balanced scorecard (BSC) is a management tool that is based on measurement and it is considered to be a prerequisite to strategic management. The aim of this study is to describe and evaluate State TaxAdministration of Hamedan Province in the Year 1387 using the balanced scorecard. Having a descriptive nature, the research is a survey study. Twenty managers, a hundred staff and a hundred taxpayers participated in the study. To collect data, three already-developed content-valid reliable questionnaires were utilized. The results of the Binomial Test reports a dissatisfactory performance in the most of the perspectives (a<0.05). Moreover, findings indicate that State Tax Administration of Hamedan Province has achieved its goals, by 105.25% in financial perspective, by 67% in taxpayers, by 63% in internal business processes, and by 59% in learning & growth perspective.

Nowadays the role of taxation system to supply government's budget and socioeconomic goals is clear to all. But the ways of filling and paying tax should be easy and without waste of time and cost. Tax e-filling that is known as one of the most important Government-To-Consumer (G2C) services, takes place in it's primitive stages in Iran. This new e-service seems to face some obstacles to adopt by Iranian citizens. Therefore, this research try to investigate the most important factors that affect adoption of this new e-government service by means of investigating tax e-filling system in Iran by using the most famous theories in this context especially Unified Theory of Acceptance And Use of Technology (UTAUT). This research propose some hypotheses that assume factors like performance expectancy, effort expectancy, social influences and facilitating conditions as the UTAUT theory's factors in addition to perceived risk factor have a significant correlation on adopting tax e-filling.