DETERMINE THE INCOME GAP WITH RESPECT TO THE INCOME CAPACITY OF VALUE ADDED TAX IN IRAN, DURING THE FIVE YEAR PERIOD 2008 TO 2015

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.

BOVARD ARDESHIR; NEKOAMAL KERMANI MARJAN

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

Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2017 | Volume:25 | Issue:35 (83) Page(s): 37-58

Download Full-Text

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

Persian Verion

View:

764

Download:

Cites:

Information Journal Paper

Title

DETERMINE THE INCOME GAP WITH RESPECT TO THE INCOME CAPACITY OF VALUE ADDED TAX IN IRAN, DURING THE FIVE YEAR PERIOD 2008 TO 2015

Author(s)

BOVARD ARDESHIR | NEKOAMAL KERMANI MARJAN | Issue Writer Certificate

Keywords

VATQ2

GDPQ2

TAX CAPACITYQ2

VAT INCOME EFFICIENCYQ2

Abstract

VAT Act has been implemented since 22 Sep.2008, after approval of VAT Act by the Islamic Consultative Assembly and then by the Council of Guardians. In accordance with Article 85 of the Constitution of the Islamic Republic of Iran, this Act was originally implemented for five year on trial basis and that was to be re-assessed and after removal of executive and procedural problems, approved as permanent Act by the Islamic Consultative Assembly. In this paper, we will determine the VAT revenue gap in Iran, taking into consideration the capacity of this tax for application on goods and services with standard ratesing the macroeconomic method first, the potential basis of this tax system, based on the percentage of gross domestic product during the years 2008-2015, and then the potential (expected) income tax at the general rate and based on the statistical data available in the national accounts of the Central Bank of the Islamic Republic of Iran. In the next step, considering the amount of revenue collected by the Tax Administration of the country during the studies years, the VAT GAP computed at (31.43%) and the tax efficiency of this tax system in Iran during the studied years equaled 69% Calculation that represents a good performance of implementing this tax system in Iran.

Cites

No record.

References

No record.

Cite

APA: Copy

BOVARD, ARDESHIR, & NEKOAMAL KERMANI, MARJAN. (2017). DETERMINE THE INCOME GAP WITH RESPECT TO THE INCOME CAPACITY OF VALUE ADDED TAX IN IRAN, DURING THE FIVE YEAR PERIOD 2008 TO 2015. TAX JOURNAL, 25(35 (83) ), 37-58. SID. https://sid.ir/paper/89734/en

Vancouver: Copy

BOVARD ARDESHIR, NEKOAMAL KERMANI MARJAN. DETERMINE THE INCOME GAP WITH RESPECT TO THE INCOME CAPACITY OF VALUE ADDED TAX IN IRAN, DURING THE FIVE YEAR PERIOD 2008 TO 2015. TAX JOURNAL[Internet]. 2017;25(35 (83) ):37-58. Available from: https://sid.ir/paper/89734/en

IEEE: Copy

ARDESHIR BOVARD, and MARJAN NEKOAMAL KERMANI, “DETERMINE THE INCOME GAP WITH RESPECT TO THE INCOME CAPACITY OF VALUE ADDED TAX IN IRAN, DURING THE FIVE YEAR PERIOD 2008 TO 2015,” TAX JOURNAL, vol. 25, no. 35 (83) , pp. 37–58, 2017, [Online]. Available: https://sid.ir/paper/89734/en

Related Journal Papers