THE CONCEPT OF TAX COMPLIANCE AND ESTIMATION OF ITS RATE IN IRANIAN TAX SYSTEM

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KAMALI SAEED; SHAFIEE SAEEDEH

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Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2011 | Volume:NEW SERIES - 19 | Issue:10 (58) Page(s): 143-168

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Title

THE CONCEPT OF TAX COMPLIANCE AND ESTIMATION OF ITS RATE IN IRANIAN TAX SYSTEM

Author(s)

KAMALI SAEED | SHAFIEE SAEEDEH | Issue Writer Certificate

Keywords

TAX COMPLIANCEQ2

VOLUNTARY TAX COMPLIANCEQ2

COMPLIANCE COSTSQ3

Abstract

The most important goal of a tax system is to increase TAX COMPLIANCE level. There is a clear and exact definition of TAX COMPLIANCE in the developed tax systems, while this concept is an unknown area in Iranian tax system. In Iranian tax texts, compliance is doing one's tax obligations according to the law. This definition is vague. The current paper has three main goals: a) studying different meanings of TAX COMPLIANCE in Iranian tax law, b) selection of a clear and precise definition of TAX COMPLIANCE and c) estimation of TAX COMPLIANCE rate and its obstacles in Iranian tax system. Our research method is based on library research method. The results indicate that TAX COMPLIANCE rate in Iran has increased from 18.8 percent to 49 percent between 2002 and 2009.

Cites

عوامل موثر بر اثربخشی تبلیغات بر تمکین مالیاتی مودیان حقوقی شهر مشهد با رویکرد AHP

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APA: Copy

KAMALI, SAEED, & SHAFIEE, SAEEDEH. (2011). THE CONCEPT OF TAX COMPLIANCE AND ESTIMATION OF ITS RATE IN IRANIAN TAX SYSTEM. TAX JOURNAL, NEW SERIES - 19(10 (58)), 143-168. SID. https://sid.ir/paper/89678/en

Vancouver: Copy

KAMALI SAEED, SHAFIEE SAEEDEH. THE CONCEPT OF TAX COMPLIANCE AND ESTIMATION OF ITS RATE IN IRANIAN TAX SYSTEM. TAX JOURNAL[Internet]. 2011;NEW SERIES - 19(10 (58)):143-168. Available from: https://sid.ir/paper/89678/en

IEEE: Copy

SAEED KAMALI, and SAEEDEH SHAFIEE, “THE CONCEPT OF TAX COMPLIANCE AND ESTIMATION OF ITS RATE IN IRANIAN TAX SYSTEM,” TAX JOURNAL, vol. NEW SERIES - 19, no. 10 (58), pp. 143–168, 2011, [Online]. Available: https://sid.ir/paper/89678/en

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