One of the most important sources of income for governments in most countries of the world is Taxation. The purpose of this study is to review and compare the two strategies of Tax Collection and exemption from interest on bank deposits. SWOT analysis questionnaire was prepared for both Tax Collection and exemption modes and was given to ten groups and expert of stakeholders (1041 questionnaire). Scoring was based on the Likert scale and SWOT analysis was ranked based on SPACE Matrix. The results showed that the most important weaknesses and threats for Taxation of interest on bank deposits are reducing people's willingness to deposit in banks and increasing investment in unproductive units such as investing in currency, commodities and coins, respectively. The most important weaknesses and threats for Tax exemption were the reduction in the cost of money to banks, the reduction in the supply of labor, and the increase in the ultimate desire to consume, respectively. The results showed that in general, the management strategy of Taxing the interest on bank deposits in the whole statistical community is aggressive and defensive for Tax exemption.

In this paper we have studied the application of Information Technology in the process of income Tax declaration by the Taxpayers. The primary objective was to measure the degree of support from top management of the province Tax administration towards establishment of an electronic Tax declarations system and the amount of organizational readiness in terms of hardware and software infrastructure. Data was collected by means of two designed questionnaires from top managers and information system experts of the organization. The result showed that the existing Tax Collection system is an inefficient and time consuming for both Taxpayers and the department and requires repetitive presence of Taxpayers at the office that appears to be the main source of complaints and dissatisfaction. The study further revealed several internal strengths and weaknesses of the organization relevant to the establishment of an information technology- based system and conclude with a proposed model detailing necessary hard and software requirements for an electronic Tax collecting system.

Objective: According to recent financial and economic studies, Taxes are the principal part of government revenues, and the stability of these revenues, compared to other volatile revenues, requires establishing an appropriate Tax system. Although much works have been done in the last two decades to develop the Iranian Tax system, there is still a long way before reaching a desirable Tax system. It is noteworthy that the role of information and communication technologies, ICT, in the development of a Tax system is remarkable. In the current situation, due to the increase in the number of enterprises and economic actors, the complexity of economic activities, and other intricacies, it is not possible to reform the government Tax system, except through modernization of the system, use of ICT, and monitoring the financial and economic information of individuals, companies and electronic Tax processes. The purpose of this study is to investigate the effects of ICT on corporate income Tax Collection from the perspective of Tax officials and senior managers of companies and compare their views. Method: The statistical population of this study consists of Tax officials, senior managers, and accountants of companies across the country. Due to the uncertainty about population size, the sample size based on Cochran's formula with an error of 5% was obtained about 384 people. In this study, a quality questionnaire, whose reliability and validity have been verified, was used to collect data. Cronbach's alpha method was used for reliability testing. Also, in this study, to assess the content validity of the measurement tool, a preliminary questionnaire was presented as a "limited test" for some experts to provide recommendations for the questions. These recommendations were included in the final questionnaire. It was concluded that the assessment tool has the desired content validity. In this study, inferential and descriptive statistics have been used to analyze the information. For inferential analysis and to analyze the data, a one-sample t-test and an Independent two-sample t-test were used. Friedman tests were used for ranking. SPSS software version 23 was used to analyze the data. Results: The findings of this study showed that the use of information and communication technologies gives rise to an increase in the access of Tax authorities to Tax information, increase in corporate Tax compliance, reduction in Tax compliance costs, increase in corporate income Tax Collection, rise of corporate income Tax transparency, and higher effectiveness and efficiency of corporate income Tax Collection. And, statistically, there is a significant difference between the views of Tax officials and senior managers and accountants of companies only in terms of the effect of using ICT on the amount of income Tax Collection, and in other cases, there is no significant difference. Conclusion: The use of ICT affects the Collection of income Tax. Increasing investment in ICT is associated with increased Tax Collection.

This research compares the efficiency of the municipality and the government in collecting Tax based on real estate. The indicators used to measure the efficiency, salary and wages per capita, and current cost, are considered as the input and Tax Collection per capita (for the renovation Tax of municipality) is considered as the output. The statistical population of the research includes the Tehran and Isfahan municipalities and the Iranian National Tax Administration of 29 provinces in the country in the years 2011 to 2021. In order to measure the efficiency, the window data coverage analysis approach has been used. The data used in the research estimated by EMS software. The comparison of the efficiency average in the years 2011-2021 showed that the efficiency ratio of Tehran Municipality compared to the Iranian National Tax Administration of Tehran Province is 1.2 and the efficiency ratio of Isfahan Municipality compared to the Iranian National Tax Administration of Isfahan Province is 2.78JEL Classification: H71, H21, R51

Inflation decreases the actual Tax revenues, if Tax Collection lag prolongs and Tax system is inflexible (Tanzi hypothesis). In order to test Tanzi effect in Iran in short and long run seasonal data in 1360- 1380(1981-2001) has been used and OLS and MLE have been applied. Resultes "indicatesthat the lag length is almost 23 months and elasticity is more than unit (OLS). In MLE method, lag is 16 months and elasticities less than unit and with war dummy variable, the lag islO month. In short-run, lag is estimated to be 18 months and, instead of increasing, inflation decreases nominal Tax revenues.Thus Tanzi effect in shortrun is strongerthan longrun in Iraneconomy.

The expansion of government interventions in economic & social circumstances, as well as increasing trend of its liabilities in favor of economic growth, price stability, employment and fair income redistribution, have faced government with a boom of expenditures. Tax revenues in developed countries are of substantial importance in financing government expenditures, while in developing countries such problems as dominance of inflationary structure in economy and inefficiency of Tax systems have caused Tax revenues to be a trivial percentage of GDP.In Iran, Tax revenues, after oil revenues, are in the second place in government budget which persues three goals of optimal resource allocation, income redistribution, and economic stapility. Following what was mentioned above, in this survey, the long run and short run relations of Tax revenues and macro variables, effective on the level of Tax revenues (for the period 1338-80), have been examined by utilizing co-integration method.

In the present study, the main purpose is the qualitative study on garbage Collection in Tehran city. It has been done by qualitative research method. Semi-structured interview and purposeful sampling techniques were used in data Collection. To do this, 15 people were interviewed and the sample size in the present study was determined based on theoretical saturation. Thematic analysis was used to analyze the data. Theme analysis was performed at 4 levels of primary, main, central and core themes. A total of 184 initial themes were extracted from all interviews. In the main coding stage, the following 9 main themes were merged. Escape from poverty in the origin and the inevitable choice of inferiority, society's view to garbage collectors, and high stress, strengthening the cycle of academic reluctance and illiteracy, physical and mental torment, unknown horizon and confusion of the Khojies, legal ambiguity and customary definitions and contracts, complaints from relevant institutions, the entry of the mafia and the formation of rent and corruption. Finally, these themes fall into two categories of social harmfulness of recycling and institutional exclusion and illegallity of the status of garbage collectors in the second distrect in the form of the core theme of the structure of socially harmful and institutionally illegal, waste phenomenon explained..

To apply appropriate changes in the organizations of the public sector, governments are obliged to develop some policies regarding fundamental changes or corrective changes or the both in organizations. The Iranian National Tax Administration (INTA) could not resist these changes and reforms too, inevitably in need of undergoing changes for obtaining the organizational objectives.Outsourcing is one of the key issues gaining special position in the organizations, whose importance increases day by day. Due to the major public objectives and policies and the reforms to be implemented by the organization, "privatizing and downsizing of the public sector, the law of civil services, the Article 44 of the Constitution of the Islamic Republic of Iran and globalization", outsourcing of organizational processes, changes and reforms in this regard accord with the organizational long-run policies, strategies and objectives. In this paper, it has been tried to provide a model for outsourcing and to introduce criteria in order to evaluate working processes in the INTA through employing the fuzzy Delphi method and the fuzzy TOPSIS decision-making model for evaluation and prioritization of the processes to be outsourced.

The main question of the present article is to determine Kerman statesmen’s approach towards finance and Tax Collection and the basis for Tax resources of Kerman Qara-Khitai. The findings of the research indicate that the Tax resources in the Qara-Khitai period included receiving diverse types of Taxes from different areas of the Kerman as well as receiving Taxes from the surrounding area, which were done in two direct and indirect ways. In the direct method, they collected various Taxes by sending Tax collectors and deposited the collected Taxes to the treasury of the Grand Divan. In the indirect method, the government collected Taxes, without direct contact with the people, and sent Tax collectors to collect Taxes, using Muvada'a (contracting), Mukata (Grant), and Barat (bill of exchange).  IntroductionAfter taking over the government of Kerman, Baraq Hajib was able to avoid the Mongol invasion by agreeing to obey and pay Taxes on his land and to provide the basis for his financial and Tax independence in this land. He was kept in the government of Kerman because of his submission and was designated as Qutlugh-Khan. He was able to prevent Mongol Tax collectors from entering Kerman in return for paying a small amount of Tax, which was mainly in the form of offerings and gifts. He based his administrative system on the style of Saljuqid and Khwarazmshahid rulers, but the rise of the Mongols and then the Ilkhanid in Iran influenced the Tax system of the Kerman Qara-Khitai government.One of the most important actions of Baraq Hajib and rukn-al -din in the field of Tax affairs was to maintain independence in the administration of financial affairs, as long as they were sending the Tax of Kerman to the court of Mongol Khan, they prevented the Mongol Tax collectors from entering this area., but due to the financial problems that arose in the last years the rule of Rukn al-Din came into existence, and the and ground was prepared for the transformation of the Tax affairs of the Qara-khitai. Therefore, from the very beginning of his arrival, Qutb al-Din, Mongol emir was sent to Kerman as Basqaq to supervise the Collection of Taxes.The arrival of this Mongol emir led to several consequences in the Qara-khitai court: First, it threatened the relative independence of the local government of Kerman and caused the Qara-khitai to have clarifier obligations regarding paying Taxes to the Mongol court. Secondly, it caused changes in the Divani system of this region. After Qutb al-Din, Turkan Khatun followed the process of reforming the Taxes system of Qara-khitai. Among his reform measures, we can mention the establishment of effective courts in Tax matters and the consideration of heavy punishments in Tax matters for wrongdoers. After Turkan Khatun, Siyurghotmosh continued this process. Among his reform measures, we can mention the determination of the amount of Tax for each district and installments of Taxes.MethodologyBy collecting archival data and using the historical research method with an analytical approach, the present article investigates the Tax system of the Kerman Qara-Khitai government and aims to shed light on the Qara-Khitai Tax resources and the methods of Tax Collection during the reign of this dynasty. In this regard, the questions of the present research are A) determining the approach of the Qara-Khitai rulers of Kerman towards the financial and Tax affairs of this region and the sources of Taxes of Kerman Qara-Khitai based on and B) their methods of Tax collecting. Apart from the Taxes collected from their territory, and C) the importance of tributes received from neighboring territories by the Qara-Khitai of Kerman.Result and DiscussionIt can be concluded from the mentioned topics that from the beginning of the Qara-khitai rule until the last years of Rokn al-Din rule, the Qara-khitai were independent in their Tax affairs. However, with the arrival of Basqaqan in Kerman, the Tax system was threatened but eventually, Qotb al-Din and the subsequent rulers improved the Tax system through reform.Secondly, the Tax resources of the Qara-khitai were divided into two parts: 1- permanent and extraordinary Taxes 2- Taxes that were collected from the areas under the control of the Qara-khitai rules.Thirdly, Tax Collection methods were done in two ways, direct and indirect.Conclusions Tax resources during the Qara-khitai period can be divided into two main parts: 1) receiving various types of Taxes from the Kerman region, which itself was divided into two parts: permanent Taxes and extraordinary Taxes; 2) receiving Taxes from the surrounding kingdoms.Methodes of Tax Collection during the Qara-khitai.direct method: In this method, the Tax system of the government collected various Taxes from the people by sending Tax collectorsindirect method: In this method, the government collected Taxes without directly communicating with the people and sending collectors to collect Taxes. Indirect method was done in three ways: Muvada'a (contracting), Mukata (Grant), and Barat (bill of exchange).