Object: The revival of Article 169 of the Direct taxes Code is an important tax development in recent years in Iran. According to this article, taxpayers are required to upload their sale and purchase information in the form of quarterly reports on the website of the tax Administration. The implementation of this article as a tax program aims to improve the quality of the tax system. If successful, the tax difference and tax avoidance of Iranian companies are expected to decrease. Meanwhile, some companies are not covered by this legal article. But Article 169 may have had an inDirect effect on them. This study aims to investigate the effect of reviving the Article 169 of the Direct taxes Code on tax difference and tax avoidance of companies subjected and non-subjected by this legal article. Method: Data was collected using the document extraction method and reference to the database and then analyzed by Minitab and Stata software. To test the research hypotheses, paired t-statistics, and differences in differences approach were used. Changes in tax codes in an economic society Directly affect the companies that are subject to those codes. At the same time, the non-subjected part of the community may be inDirectly affected by the program because of its interactions with the subjected part. In this study, to differentiate the effects of the program in the subjected section in comparison with the non-subjected section of the society, the difference in difference estimator has been used. A sample of 135 companies was studied in the two groups of subjected and non-subjected in 2011 and 2012. Results: The findings showed that the revival of Article 169 of the Direct tax code has significant effects on reducing tax differences and significant effects on reducing corporate tax avoidance. Also, the impacts on the subjected companies were significantly different from non-subjected companies. Conclusion: The results show that the tax gap between the subjected and non-subjected groups has decreased since the implementation of Article 169 of the Direct taxes Code. In other words, the financial relationships and interactions between subjected and non-subjected companies have been such that the reduction of the tax differences has expanded from subjected to non-subjected. But this decrease is significantly different between the two groups. In other words, the implementation of the program has not created the same differences between the subjected and non-subjected groups. The findings indicate that the intensity of the impact of the revival of Article 169 of the Direct taxes Code was greater in the subjected group than in the non-subjected group. The results also show that tax avoidances have decreased in both groups of subjected and non-subject companies. Research results show that the reduction of tax avoidance has not been similar for the two groups. In other words, both groups are affected by the implementation of the program, but there is a significant difference between the results of differences between the two groups.

It is obvious to all governments that the philanthropic donations of private sector plays a pivotal role in reducing the gap between social classes, increasing welfare of those in need and decreasing state expenditures, and also the charities are misused by the people who commit tax crimes and money laundering. According to the Iranian Direct tax Act (Article 139), charitable giving received, is exempted from tax and charitable payments are offered tax privileges in the form of deductions under special conditions. The world experience and present literature indicate that this model has various difficulties which make the most countries of the world revise it and they are moving from the deduction system to the tax credit system. In respect to the importance of this issue and unique role of state tax system in encouraging charitable giving and supervising this sector and besides to the article 119 of the Fifth Development Plan obligation in substituting tax credit policy for statuary exemptions, there is an urgent need to revise present support policies in this section. Therefore this paper tries to present a model of tax support (incentives) for charitable giving. Non- refundable tax credit with two different rates for different levels of charitable giving is introduced as a substitute policy for the present system of supporting charitable giving in Iran.

In 1372, the use of the services of a competent professional accountants, certified public accountants, was passed in Parliament, but due to the lack of a proper legal basis, the provisions of this Act was delayed until 1380. Under the amended law cases in history until 27.11.1380 Direct taxation Act, the law under Article 272 for enforcement of the tax laws of the country, was added. In spite of the above requirements, based on which the Accountant accepted the tax audit report without a formal hearing, the taxpayer is given, yet the implementation of this article is faced with numerous obstacles and mismatches. tax authorities in several cases, the certified public accountants have adjusted to various reasons that are inconsistent with the text of the article above. This research has included studying the barriers to offer practical solutions appropriate to take action. Mybashdk·h descriptive study of a series of practical goals follows. Data collection questionnaire, which in some cases Asnadkavy method, is used. Besides the above, it was not possible to access the whole population; the sampling procedure was used to collect data. Findings, no reliance on tax agents, certified public accountants to report, because “there are uncertainties and deficiencies in tax laws, tax agents and weaknesses from the perspective of understanding the necessity of tax audits and tax agents and certified public accountants, financial Baqvanyn tax” is.

This paper examines the pros and cons of new reform bill of Direct tax act, and its effects on business environment in Iran. Doing business “paying taxes” index is used to study the effects of new reforms on ease of paying taxes in Iran. The results indicate that the enactment of the new bill would result in (1) no change in total tax rate; (2) reduction of time and number of tax payment; (3) powerful motivation for investment by accepting investment costs as the tax acceptable costs and by exemption of the excess value which is created via property revaluation. The negative aspects of the new bill are (1) introducing two new wealth taxes and (2) introducing personal income tax without reconsidering corporate tax and the structure of deductions and exemptions. In sum, after removing these shortcomings, enactment of the new bill makes doing business easier in Iran.

Today, one of the most important challenges of tax system is tax evasion of the taxpayers, which is an obstacle to the proper administration of the country. There are many ways to prevent tax evasion, one of which is the legal remedy for issuance under Article 161 of the Direct taxes Terms and Conditions. This important legal entity can prevent tax evasion and prevent tax fraud by seizing the property of taxpayers. This article examines the conditions of the mentioned entity with some similar institutions in the legal system and therefore, by looking at its strengths and weaknesses, seeks to provide a more favorable model.

Iran’s tax system includes many forms of tax incentives, like as regionally targeted tax incentives. According to Direct tax act, article 132, that includes this kind of incentive, declared taxable income of manufacturing and mining activities in less developed regions are totally (100%) exempt from corporate income tax for ten years.The aim of this study is to estimate the impact of tax exemptions of article 132 on employment of Iran’s less developed counties for the period from 1996 to 2008. In the present paper, a two- stage method is used. In the first stage, a proper control group is selected for each treated county by using Synthetic Control Method (SCM) and Genetic algorithm, and the impact of tax incentives article 132 on employment in Iran’s less developed regions is estimated via Difference in Difference (DID) Method, in the second stage. Results indicate that tax exemptions in mentioned Article have no impact on employment of Iran’s less developed counties.

No country today without the active participation in international trade and the global economy can reach its proper development. The challenge currently facing developing countries including Iran is how the international activities of the company are effective.Economic development will be achieved due to the increasing volume and variety of exports and attract foreign Direct investment and thus increasing export competitiveness. Therefore, in this study, the impact of taxes on attracting foreign Direct investment has been examined. Panel data approach for the years 1995-2012 is used in this study. Variables include GDP, the degree of trade openness, education, population, exchange rate and inflation rate. Based on the findings of the study, exchange rate, inflation rate and taxes have a negative impact on attracting foreign Direct investment and variable of trade openness, population and GDP have a positive impact. It is observed that Indonesia with higher growth in attracted investment has lower tax rates than other D-8 countries in different years.