In this paper the effect of Direct and inDirect taxes on the fluctuations of Iran's economic cycles has been studied. To estimate the models of this research, Vector Auto Regression method by quarterly data from q1-1372 to q3-1397. The results of this study are that, unlike empirical, Direct taxes have not had a significant effect on reducing fluctuations in economic cycles. Also, the effect of inDirect taxes on economic cycles is faster than Direct taxes. Based on the results, it is suggested to use more of the country's tax capacity to better perform the government's stabilizing task in the economy, especially the reform of tax bases.

The effects of the tax on economic activities are one of the most important issues in general finance. taxes are the most important source of revenue for the government, in addition to being an important means of implementing government fiscal policies. Since taxes affect resource allocation, they will have important effects on real economic variables. Therefore, the effects of Direct and inDirect taxation on private investment have been studied. The method of gathering statistics and data is a library based on time series statistics of 1996-2018, which are derived from the central bank, the effect of government development expenditure, GDP, Direct tax, inDirect tax, business index, and risk index on investment have been estimated using the ARDL method for the Iranian economy. Government construction expenditure, Direct taxation and risk index have a negative relationship with private investment, but GDP, inDirect taxes and business index have a positive impact on private investment. Considering the inverse relation between Direct tax and private investment as well as the positive relation between inDirect tax and private investment, the imposition of tax breaks for Direct taxes and an increase of inDirect taxes can be effective in encouraging private investment.

The findings showed Direct and inDirect taxes had affected on economic growth in a tree-regime structure. In the first regime (years that economic growth is less than-6. 41%), the effect of Direct and inDirect taxes (% GDP) on economic growth was not significant. In the second regime (years that economic growth is greater than-6. 41% and less than 9. 47%), this effect was positive and significant for inDirect taxes and insignificant for Direct taxes. Finally, in the third regime (years that the economic growth is greater than 9. 47%), Direct and inDirect taxation (% GDP) has had a significant negative and significant positive effect on economic growth, respectively. Therefore, it can be inferred that in the range of economic growth greater than-6. 41%, a trade-off can be assumed to increase inDirect taxes rather than Direct taxes, so that has a positive effect on economic growth.

One of the most important problems facing the government in Iran is insufficient government tax income and low share of this income in the government budget. Furthermore, according to the available evidence, this phenomenon is growing; so investigating effects of business climate indicators as one of the most important factors in the tax system is essential. Accordingly, with using PLS, and panel data in XLSTAT and Eviews software, the most important influential factors on Direct and inDirect taxes among the 30 business climate indicators are reviewed. Based on PLS method, between 30 reviewed indicators, five indexes of the multiplicity of taxes, assets transaction cost, the overall rate of taxes, import duties and charges have the highest contribution in the collection of Direct and inDirect taxes. Then, in separated panels, effects of selected indicators on the collection of Direct and inDirect taxes are estimated in the different provinces. Results of the panel data estimation on inDirect taxes reflect the fact that, the variables of overall rate of taxes (74 hundredths), the cost of imports (22 hundredths), transaction costs of assets (0.5 hundredths); multiplicity of taxes (5 hundredths) and time to pay taxes (0.5 hundredths) have larger impacts on the collection of inDirect taxes. In the case of Direct taxes, the overall rate of taxes and duties (30 hundredths), cost per transaction per asset (11 hundredths); the multiplicity of taxes (1.5 hundredths) and the cost of imports (one hundredth) have greater impacts. According to these results, the overall tax rate and duties are the most important factor influencing on the collection of Direct and inDirect taxes. Price variables, in other words, affect the collection of Direct and inDirect taxes in the country more than actual variables, which is because of low size of supply of services and products and a high share of the non-official economy of the national economy.

Undesirable social and economic consequences of income inequality persuade the governments to give a first priority to the income distribution improvement and pursue plans to reduce inequality in the form of income redistribution policy, resource allocation and stabilization of macroeconomic indices. taxes in addition to being the most important source of government revenues are one of the most effective policy tools in improving income distribution. In this paper, using a FAVAR method and quarterly data for the period 1990-2014 for 99 macroeconomic variables, the impact of Direct taxes on the Gini coefficient, as an indicator of income distribution, have been explored. Impulse response functions show that a positive shock of one standard deviation in Direct taxes causes a sustainable reduction in the Gini coefficient and improves income distribution. Also, variance decomposition results show that after the fourth season, tax shocks have the most important role in the dynamics of Gini coefficient. This study also rejects Kuznets Hypothesis for the Iranian economy.

Inflation targeting is a prevalent economic policy that is applied increasingly by countries. In addition, the effect of inflation targeting on macroeconomic variables is also been considered recently which mostly uses econometric models. One of the most important issues in this regard is that evaluating the effectiveness of inflation targeting usually confronted with bias in econometric models. In order to solve this problem, it is suggested the Propensity Score Matching Method (PSM) which has been used recently by economists. In this paper, it is tried to investigate the impact of inflation targeting on Direct taxes and its components in a selected collection of two groups of oil importer and exporter countries by Propensity Score Matching Method (PSM) during 1990-2016 years. The results show that adopting inflation targeting framework has a positive and significant effect on tax revenue in oil importer countries; whereas the impact of this policy in oil exporter countries is statistically insignificant and its Direction is also ambiguous.

If rule of approved Direct taxes as one of the most important country economic and financial rules hasn`t had enough understanding ability and readability, its use by different groups of users will be encountered with difficulty and contraction. The results of this topic are the existence of Direct understanding of rule, being complicated of tax getting level, extending of judgment levels and mass volume of tax files in judgment different level, so readability measure of the texts is one of the instruments which measures complexity degree or text lingual difficulty. The research investigates readability evaluation and Direct tax rule understanding by the two most important and authentic users of rule that are tax auditors and financial managers of the companies. This study sample, according to the Cochran Formula in 5 percent error level, includes384 individuals. The research results indicate that based on the Flash Method chapter of exemptions is the most difficult chapter from readability level and order arrangement is the simplest chapter of Direct tax rule, moreover,Clocouse Method readability of exemption chapter for tax auditors is in the middle level and readability of order arrangement is in the independent level and the mentioned two chapters are in the middle level for the financial managers. showed that there was no significant difference between tax risk prior to and after the amendment of the Act.

In recent years, tax revenues have become particularly important due to the increase in international sanctions and the decline in oil revenues; as the most important source of income, tax revenues have an impact on economic growth. Determining the impact of different taxes on economic growth in business cycles can be effective in the use of efficient tax policies. Therefore, in the present study, our aim is to investigate the effect of tax revenues by type of taxes in the country's business cycles in the period 2005: 1-2018: 2 quarterly in the form of Markov rotational model. . The results show that income tax has no significant effect in recession and no significant effect in boom. taxes on companies and taxes on goods and services, regardless of the business cycles that affect the country's economy. Also, import tax has no significant effect during the boom period and has had an effect during the recession. The effect of growth of the country's total tax revenues shows that if the country is in a recession, it will have a negative and significant effect, and if it is in a state of prosperity, it will have a positive and significant effect. The growth of the exchange rate and the growth of oil prices will have a significant impact in all periods. In times of recession, the goal should not be to increase tax revenues alone, but the growth of taxes should be based on the business period and the type of tax, and also based on the results of inDirect tax growth in the conditions of the country's economy can be fruitful.

The importance of taxes in financing the state budget and exploiting it in the implementation of fiscal policies aimed at redistribution of wealth and income as well as optimal allocation of economic resources among different sectors has revealed more and more the need for identifying the key factors affecting the tax revenues and examining how they affect. In this study, while investigating the factors affecting the Direct taxes and their related theoretical basics in the Iranian economy, selecting the important variables affecting the Direct taxes of Iranian economy during the period 1972-2018 using dynamic TVP-DMA models was considered. After selecting the important variables affecting the Direct taxes through the estimations made by the model, the instantaneous reaction functions or reactions resulting from the changes of these variables and their effects on the growth of the Direct taxes in the aforementioned time periods using TVP-FAVAR models were also investigated. The results of this research based on the outputs of TVP-DMA and TVP-DMS models show that in Iranian economy, the variables of “ openness degree of economy” , “ growth of development budget” , “ inflation” , “ average tax rate” , and “ real income growth” are respectively the most important variables affecting the growth of Direct taxes. Examining the effects of these variables on the development of the Direct taxes during the study period shows that the openness degree of economy, growth of development budget, average tax rate in the sector of Direct taxes, and real income growth have had a positive effect on the growth of Direct taxes over many years. The impact of inflation on the growth of the Direct taxes in the Iranian economy has been changing over the period, and it has been positive for some years and negative for other periods. Therefore, based on the results of the model, the question of whether the impact of inflation on the growth of Direct taxes in the Iranian economy is positive or negative cannot be answered, because the simultaneousness of the inflation and other economic (growth and unemployment rates, etc. ) and tax developments (tax breaks, rate changes, etc. ) is the main determinant of how this variable affects the growth of Direct taxes.

After joining of article 272 in correction articles from law of inDirect taxes authorized (approved) on the date of 1380/11/27 according Iranian calendar possibility (likelihood) of recognition tax by auditing organization official accountants and auditing association who is the member of official accountants society was prepared the mentioned people above at the time of arrangement of repeating have to take in to view object. Like comment to sufficiency of documents and according to the contacts of law and regulations. in connection with auditing and ordering the principals and models and also settling the income of taxable. standards of accounting income of bases of draftable tax on bases of law InDirect taxes according to notes one and two articles 272 G.M.M after the date of approving recognition of tax on the way of the tax organization affairs or mentioned people above in the first article 272 will be done mainly justice and fair with passage of time of recognition is imagined.The both group mentioned above (tax surveyors and official accountants) the main difference of opinion in the connecting with article 148 G.M.M in requiring expenditures can be acceptable.In this research we are looking for on the accounting of creating those differences and study it. as becoming deter minded the cause of difference can help and let the lawmakers emendation of law or compilation executive regulation and also let and help the peoples standard in compilation of standards in accounting and auditing and also make the almost ready to prepare a suitable bed for assignment tax fairly by investigators should be prepared.In this research on, accounting of exploratory interview have been done searching questionnaire was adjusted between two groups of tax surveyors and official accountants have distributed. but result of this researching show there is such a differences between independent accountants and tax surveyors according to exploration.