THE STUDY OF TAX BEHAVIOR OF FOREIGN LEGAL ENTITIES IN IRAN

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MOUSAVI JAHROMI Y.; BABAEI R.M.

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Paper Information

Journal: ECONOMIC RESEARCH REVIEW Year:2007 | Volume:7 | Issue:1 (24 SPECIAL ISSUE TAX) Page(s): 99-118

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Information Journal Paper

Title

THE STUDY OF TAX BEHAVIOR OF FOREIGN LEGAL ENTITIES IN IRAN

Author(s)

MOUSAVI JAHROMI Y. | BABAEI R.M. | Issue Writer Certificate

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Abstract

The purpose of this study is to analyze the tax behavior of foreign legal entities in Iran according to the information of their tax files from 2000 - 2002, the comments of foreign legal entities tax experts and by using the statistical instruments such as t-student distribution, binominal distribution and Freedman test.Findings show that because there is no access to the abroad information of the foreign legal entities' headquarters, the assessment of the foreign legal entities' taxable income by using their financial statements and calculating their net profit/loss is useless. It is therefore suggested to use an approach based on the domestic information of these entities and conducting tax calculations using constant coefficients and rates.

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References

بررسی عوامل موثر بر فرار مالیاتی: مطالعه موردی صنف طلا فروشان استان مازندران

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APA: Copy

MOUSAVI JAHROMI, Y., & BABAEI, R.M.. (2007). THE STUDY OF TAX BEHAVIOR OF FOREIGN LEGAL ENTITIES IN IRAN. ECONOMIC RESEARCH REVIEW, 7(1 (24 SPECIAL ISSUE TAX)), 99-118. SID. https://sid.ir/paper/67355/en

Vancouver: Copy

MOUSAVI JAHROMI Y., BABAEI R.M.. THE STUDY OF TAX BEHAVIOR OF FOREIGN LEGAL ENTITIES IN IRAN. ECONOMIC RESEARCH REVIEW[Internet]. 2007;7(1 (24 SPECIAL ISSUE TAX)):99-118. Available from: https://sid.ir/paper/67355/en

IEEE: Copy

Y. MOUSAVI JAHROMI, and R.M. BABAEI, “THE STUDY OF TAX BEHAVIOR OF FOREIGN LEGAL ENTITIES IN IRAN,” ECONOMIC RESEARCH REVIEW, vol. 7, no. 1 (24 SPECIAL ISSUE TAX), pp. 99–118, 2007, [Online]. Available: https://sid.ir/paper/67355/en

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