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

Persian Verion
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

video

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

sound

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

Persian Version

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

View:

569
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Download:

0
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Cites:

Information Journal Paper

Title

Estimation of Tax Evasion in Iran Using MIMIC Method (1976-2016)

Pages

  7-32

Abstract

 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.

Cites

  • No record.

    • References

  • No record.

    • Cite

    APA: Copy

    Izadi, Afsaneh, SAMETI, MAJID, & AKBARI, NEMATOLLAH. (2021). Estimation of Tax Evasion in Iran Using MIMIC Method (1976-2016). TAX JOURNAL, 28(48 (96) ), 7-32. SID. https://sid.ir/paper/392684/en

    Vancouver: Copy

    Izadi Afsaneh, SAMETI MAJID, AKBARI NEMATOLLAH. Estimation of Tax Evasion in Iran Using MIMIC Method (1976-2016). TAX JOURNAL[Internet]. 2021;28(48 (96) ):7-32. Available from: https://sid.ir/paper/392684/en

    IEEE: Copy

    Afsaneh Izadi, MAJID SAMETI, and NEMATOLLAH AKBARI, “Estimation of Tax Evasion in Iran Using MIMIC Method (1976-2016),” TAX JOURNAL, vol. 28, no. 48 (96) , pp. 7–32, 2021, [Online]. Available: https://sid.ir/paper/392684/en

    Related Journal Papers

  • No record.

    • Related Seminar Papers

  • No record.

    • Related Plans

  • No record.

    • Recommended Workshops






    Move to top
    telegram sharing button
    whatsapp sharing button
    linkedin sharing button
    twitter sharing button
    email sharing button
    email sharing button
    email sharing button
    sharethis sharing button