AN INVESTIGATION INTO THE REPLACEMENT OF VAT FOR CIT IN NON-PRODUCING COMPANIES

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

SAEIDI PARVIZ; NOHTANI H.A.

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

Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2009 | Volume:NEW SERIES - 17 | Issue:5 (53) Page(s): 115-135

Download Full-Text

Persian Verion

View:

922

Download:

Cites:

Information Journal Paper

Title

AN INVESTIGATION INTO THE REPLACEMENT OF VAT FOR CIT IN NON-PRODUCING COMPANIES

Author(s)

SAEIDI PARVIZ | NOHTANI H.A. | Issue Writer Certificate

Keywords

TAXQ2

CITQ3

VALUE ADDEDQ2

VATQ2

NON-PRODUCING COMPANIESQ3

Abstract

The present research aims at exploring the impacts of replacing VAT for company income TAX (CIT) in NON-PRODUCING COMPANIES of Golestan Province. To this end, the TAXable income of a sample of 283 companies was extracted and the valueadded of each company was estimated through the accumulative method bearing in mind four rates of 1.5, 3, 7, and 10. Since the research data was not normal, we have made use of non-Parametric Wilcoxon Test and Friedman Test. The findings indicate that the replacement of VAT (with rates of 1.5, and 3) for CIT in nonproducing companies will result in a decrease in the provincial TAX revenues while the replacement of CIT with two VAT rates of 7 and 10 will lead to an increase in TAX revenues. So, if the government decides to substitute the modern, revenue generating and transparent system of VAT for the current system of CIT, it is recommended to use VAT rates of 7 and 10, the latter being internationally supported.

Cites

No record.

References

AN INVESTIGATION OF REVENUE IMPACT GENERATING FROM SUBSTITUTION OF THE VALUE ADDED TAX FOR CORPORATIONS TAX: THE CASE OF MAZANDARAN PROVINCE

Cite

APA: Copy

SAEIDI, PARVIZ, & NOHTANI, H.A.. (2009). AN INVESTIGATION INTO THE REPLACEMENT OF VAT FOR CIT IN NON-PRODUCING COMPANIES. TAX JOURNAL, NEW SERIES - 17(5 (53)), 115-135. SID. https://sid.ir/paper/89681/en

Vancouver: Copy

SAEIDI PARVIZ, NOHTANI H.A.. AN INVESTIGATION INTO THE REPLACEMENT OF VAT FOR CIT IN NON-PRODUCING COMPANIES. TAX JOURNAL[Internet]. 2009;NEW SERIES - 17(5 (53)):115-135. Available from: https://sid.ir/paper/89681/en

IEEE: Copy

PARVIZ SAEIDI, and H.A. NOHTANI, “AN INVESTIGATION INTO THE REPLACEMENT OF VAT FOR CIT IN NON-PRODUCING COMPANIES,” TAX JOURNAL, vol. NEW SERIES - 17, no. 5 (53), pp. 115–135, 2009, [Online]. Available: https://sid.ir/paper/89681/en

Related Journal Papers