TAX COMPLIANCE IN ECONOMIC DEVELOPMENT PROGRAMS IN IRAN

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MOLAEIPOOR MANSOUR

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Journal: Journal of Economic Research and Policies Year:2015 | Volume:22 | Issue:72 Page(s): 173-196

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Information Journal Paper

Title

TAX COMPLIANCE IN ECONOMIC DEVELOPMENT PROGRAMS IN IRAN

Author(s)

MOLAEIPOOR MANSOUR | Issue Writer Certificate

Keywords

TAX COMPLIANCEQ2

TAX RULESQ2

ECONOMIC DEVELOPMENTQ3

DEVELOPMENT PROGRAMSQ1

Abstract

To cover the cost of governance and to establish fiscal discipline, it is required to consider operationally a utility, in the reference laws and programs for ECONOMIC DEVELOPMENT named “TAX COMPLIANCE”. The objective of this study is to derive "TAX COMPLIANCE "proxies from ECONOMIC DEVELOPMENT laws in Iran. For this purpose, the statistical description methods aroused. The Frequency analysis of Iran's ECONOMIC DEVELOPMENT issues shows that almost 70 percent of issues are irrelative to TAX COMPLIANCE in laws of DEVELOPMENT PROGRAMS. In other words, only about 30% of the subjects are related to TAX COMPLIANCE. However, according to theoretical basis presented in this paper, it is recommended to include the related issues, in reference rules such as development codes and nonrelated issues in other specific laws, especially in tax guidance and directives.

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APA: Copy

MOLAEIPOOR, MANSOUR. (2015). TAX COMPLIANCE IN ECONOMIC DEVELOPMENT PROGRAMS IN IRAN. JOURNAL OF ECONOMIC RESEARCH AND POLICIES, 22(72), 173-196. SID. https://sid.ir/paper/89418/en

Vancouver: Copy

MOLAEIPOOR MANSOUR. TAX COMPLIANCE IN ECONOMIC DEVELOPMENT PROGRAMS IN IRAN. JOURNAL OF ECONOMIC RESEARCH AND POLICIES[Internet]. 2015;22(72):173-196. Available from: https://sid.ir/paper/89418/en

IEEE: Copy

MANSOUR MOLAEIPOOR, “TAX COMPLIANCE IN ECONOMIC DEVELOPMENT PROGRAMS IN IRAN,” JOURNAL OF ECONOMIC RESEARCH AND POLICIES, vol. 22, no. 72, pp. 173–196, 2015, [Online]. Available: https://sid.ir/paper/89418/en

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