CHANGE AND COMPLIANCE IMPORTANCE IN TAX SYSTEMS’ REFORMS: GLOBAL EXPERIENCE AND IRANIAN TAX SYSTEM CHALLENGES

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REZAEE MOHAMMADGHASEM; KHADEMI JAMKHANE ALIAKBAR; MONTAZERALZOHU MARYAM

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Journal: Journal of Tax Research Year:2011 | Volume:NEW SERIES - 18 | Issue:9 (57) Page(s): 83-99

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Information Journal Paper

Title

CHANGE AND COMPLIANCE IMPORTANCE IN TAX SYSTEMS’ REFORMS: GLOBAL EXPERIENCE AND IRANIAN TAX SYSTEM CHALLENGES

Author(s)

REZAEE MOHAMMADGHASEM | KHADEMI JAMKHANE ALIAKBAR | MONTAZERALZOHU MARYAM | Issue Writer Certificate

Keywords

TAX COMPLIANCEQ2

TAX REFORMSQ2

COMPLIANCE COSTQ3

TAX SYSTEM CHANGEQ3

Abstract

TAX COMPLIANCE means accepting tax assessment and preparing to pay tax in a tax system. As voluntary compliance rate increases, tax indicators improve. Higher compliance rate is accompanied with the increased ratio of real tax revenue to the forcasted budget revenue. Effectiveness of tax system could be estimated based on non- compliance level or tax gap which is an important criteria in effectiveness of tax system. Deepening tax gap results in fundamental reforms. In this paper different aspects of TAX COMPLIANCE, present situation of Iranian system, different countries' experiences in TAX COMPLIANCE and its impacts in different dimensions were reviewed and finally policy recommendations for reforming state TAX REFORMS directed at increasing TAX COMPLIANCE have been provided.

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APA: Copy

REZAEE, MOHAMMADGHASEM, KHADEMI JAMKHANE, ALIAKBAR, & MONTAZERALZOHU, MARYAM. (2011). CHANGE AND COMPLIANCE IMPORTANCE IN TAX SYSTEMS’ REFORMS: GLOBAL EXPERIENCE AND IRANIAN TAX SYSTEM CHALLENGES. TAX JOURNAL, NEW SERIES - 18(9 (57)), 83-99. SID. https://sid.ir/paper/89725/en

Vancouver: Copy

REZAEE MOHAMMADGHASEM, KHADEMI JAMKHANE ALIAKBAR, MONTAZERALZOHU MARYAM. CHANGE AND COMPLIANCE IMPORTANCE IN TAX SYSTEMS’ REFORMS: GLOBAL EXPERIENCE AND IRANIAN TAX SYSTEM CHALLENGES. TAX JOURNAL[Internet]. 2011;NEW SERIES - 18(9 (57)):83-99. Available from: https://sid.ir/paper/89725/en

IEEE: Copy

MOHAMMADGHASEM REZAEE, ALIAKBAR KHADEMI JAMKHANE, and MARYAM MONTAZERALZOHU, “CHANGE AND COMPLIANCE IMPORTANCE IN TAX SYSTEMS’ REFORMS: GLOBAL EXPERIENCE AND IRANIAN TAX SYSTEM CHALLENGES,” TAX JOURNAL, vol. NEW SERIES - 18, no. 9 (57), pp. 83–99, 2011, [Online]. Available: https://sid.ir/paper/89725/en

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