APPROACHES TO FIGHTING AGAINST MONEY LAUNDERING WITH SPECIAL EMPHASIS ON TAX STRATEGIES

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.

SHAFIEI SAEIDEH; SABOURI DEYLAMI M.H.

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): 137-169

Download Full-Text

Persian Verion

View:

4,365

Download:

Cites:

Information Journal Paper

Title

APPROACHES TO FIGHTING AGAINST MONEY LAUNDERING WITH SPECIAL EMPHASIS ON TAX STRATEGIES

Author(s)

SHAFIEI SAEIDEH | SABOURI DEYLAMI M.H. | Issue Writer Certificate

Keywords

MONEY LAUNDERINGQ3

TAX SYSTEMQ3

VATQ2

AGGREGATE INCOME TAXQ2

Abstract

Nowadays, MONEY LAUNDERING is considered as one the major financial crimes in the world and consists of converting or transferring a property for the purpose of concealing its illegal source or of assisting any persons engaged in committing such crimes. Tax evasion is a sub-category of MONEY LAUNDERING and, in many countries, both tax evasion and MONEY LAUNDERING are pervasive. So, TAX SYSTEM reform is one of the most important strategies for fighting against MONEY LAUNDERING. In the Iranian economy, too, there has been an increasing focus on fighting against MONEY LAUNDERING since a few years ago. In addition to the approval of the Act for Fighting against MONEY LAUNDERING by Islamic Consultative Assembly in 2007, the implementation of some tax plans and laws have already assisted or will assist the realization of this goal. Among these plans and laws, one may refer to the implementation of VAT system, the obligation imposed on the issuance of invoices, Tax Automation Reform Administration (TARA) plan, and the assessment of feasibility of reintroducing the aggregate income TAX SYSTEM.

Cites

No record.

References

Cite

APA: Copy

SHAFIEI, SAEIDEH, & SABOURI DEYLAMI, M.H.. (2009). APPROACHES TO FIGHTING AGAINST MONEY LAUNDERING WITH SPECIAL EMPHASIS ON TAX STRATEGIES. TAX JOURNAL, NEW SERIES - 17(5 (53)), 137-169. SID. https://sid.ir/paper/89682/en

Vancouver: Copy

SHAFIEI SAEIDEH, SABOURI DEYLAMI M.H.. APPROACHES TO FIGHTING AGAINST MONEY LAUNDERING WITH SPECIAL EMPHASIS ON TAX STRATEGIES. TAX JOURNAL[Internet]. 2009;NEW SERIES - 17(5 (53)):137-169. Available from: https://sid.ir/paper/89682/en

IEEE: Copy

SAEIDEH SHAFIEI, and M.H. SABOURI DEYLAMI, “APPROACHES TO FIGHTING AGAINST MONEY LAUNDERING WITH SPECIAL EMPHASIS ON TAX STRATEGIES,” TAX JOURNAL, vol. NEW SERIES - 17, no. 5 (53), pp. 137–169, 2009, [Online]. Available: https://sid.ir/paper/89682/en

Related Journal Papers