Firms’ tax amounts represent cash outflows from firms to the governments. Cash flows which could be invested and create value for the firms. Therefore firms have been tried to restrict those cash outflows through implementing different tax policies. This research is about to develop and test a tax policy predictor model. Statistical model consist of 85 public firms listed on Tehran Stock Exchange (TSE). Structural equation modeling is the statistical instrument. Religion and trust in public sector are proxies for cultural values. Results indicate that cultural values affect firms’ tax policy while intermediating variables are in and have no impact when those intermediating variables are not included. Other findings show effects of capital structure on tax policy development by firms.

Poverty alleviation and income inequality reduction are one of the fundamental tasks of governments. Using the tax policy, governments can alter the economic circumstances of economic agents. So, this policy effectively effects the reduction of poverty and income inequality. The main objective of this paper is to investigate the effects of tax policy on poverty alleviation and reduction of inequality in income. The Atkinson inequality measures are employed in empirical model based on the literature. The measures comprise welfare elasticity and welfare reform indices. Moreover, the methodology used in this study is capable of answering the question whether tax policy is pro poor or pro rich.The stylized facts show that income inequality is increased in both rural and urban over the period 1379- 1382. The principal results of the model confirm that tax policy increases poverty and income inequality in the country.

Tax is taken into consideration as one of the important factors which playsrole in economic prosperity and societies' development through gaining revenue for governments. Iran's economy has been in inflationary recession condition for years but legal authorities don't pay attention to alter expense figures appeared in Companies financial statements, Whereas, revenue figures recognized carry inflation effect. Therefore, this situation imposes more tax burden on Companies especially ones Utilizing more various forms of long term assets in their Assets structure. This study investigates the relationship between tax policy and Companies tax burden in inflationary conditions. Inventory and PPE level are used to measure tax Policy effects as independent variables. The ratio of tax expense to CFO is applied as a measure for tax burden. The data of Companies listed on TSE during 2002 to 2017 in regard to some consideration, are analyzed using GLS method (Unbalanced Panel). Results show that in Inflationary conditions, tax burden is increased when Companies acquire more PPE and inventories in the past years. In addition, lower inventory turnover strengths the inflation effect on inventory which cause higher tax for Companies.

Governments use fiscal and monetary policies to achieve and maintain macroeconomic goals. Fiscal policies include changes in government taxes and expenditures. This paper analyzes the effects of contractionary fiscal policy on value added tax and corporate tax in Iran economy. In this way, the effects of increasing the value added tax rate and corporate tax on macro variables of the Iran economy including: investment, exports, government revenue and economic growth, are examined. The research method is quantitative. The research data is taken from the Central Bank of Iran, and the Computable General Equilibrium (CGE) method is used to analyze it. The results show that contractionary fiscal policy in the form of VAT has better results for Iran economy than corporate tax. Therefore, it is suggested to the government that if it decides to implement contractionary fiscal policy in the form of increasing the VAT rate or corporate tax, it should choose VAT.

Background and Objective: One of the important issues in the tax administration is the lack of acceptable performance and defined goals for notification policies. The purpose of this research is Assessing of Green Tax Sustainability Based on Obstacles to Implementing the Tax Administration's Notification Policy. Material and Methodology: This research is developmental in terms of methodology and is combined in terms of data collection type. In this study, in the qualitative part, based on meta-analysis processes, an attempt was made to first identify researches related to the two concepts of barriers to the Implementing the Tax Administration's Notification Policy and the consequences of green tax sustainability, and then to determine the components and themes of the research based on critical evaluation scale. Also in the qualitative part, Delphi analysis was used to determine the extent of theoretical consensus. In a Quantitative part, were used intuitionistic fuzzy sets (IFSs). Findings: The results showed that structural barrier is considered as the most effective theme of barriers to the implementation of notification policies which can interfere with the sustainability of the consequences of green tax sustainability. Discussion and Conclusion: The result shows that the obstacles to the implementation of the notification policies of the Tax Administration neutralize environmental pollution as the most important consequence of green tax sustainability, and this issue makes the consequences of green tax sustainability practically not have the necessary impact on the economy.

Taxes, especially complications, are the main source of funding for public revenue and one of the most effective tools for government fiscal policy. Reforming the structure of Tax laws as the most essential part of Tax policies has a substantial place in the set of government fiscal policies. Considering that VAT policy as one of the methods of reforming the country's Tax structure instead of Tax of the services' and goods' collection in 2008 year and the importance of altering in the country's Tax policies in this study using the indicators of Tax revenue share in covering government expenditures, the ratio of Tax revenues in GDP and the share of Tax revenues in total public revenues to compare the efficiency of this We have addressed two Tax policies with a fuzzy approach. The research findings show that the efficiency of toll collection policy during the years 2001 until 2008, the highest value is 0. 531 in 2003 and in 2008 the lowest efficiency is 0. 495. The efficiency of the value-added system with an average of 0. 52525 was higher than the toll collection system with an average of 0. 5135 and an upward trend. As a result, it can be concluded from the research findings that the value-added Tax policy is more effective than the Tax policy called Tax of the services' and goods' collection.

The legislator, in pursuit of decentralization from the oil revenues system and the trend towards a tax-based system, has adopted the Direct Taxes Act on 1394/04/31 and, in Article 274 of the Act, without providing a definition of tax crimes and only after the expression Some examples of this economic crime have anticipated a sixth-grade punishment for committing such crimes. In this research, which was conducted through a library and descriptive-analytic study, by studying the specific elements of tax crimes and sanctions of them in the Act, it became clear that Iranchr('39')s criminal policy against tax crimes was based on cases such as maximum criminalization, The lack of graded and effective of sanctions in relation to natural and legal persons, the lack of attempt and the inclusion of time lapse in some of these crimes, and more than being based on participation and preventive programs specialized, aimed at dealing with Tax Evasion, based on a more diverse criminal policy of a more repressive nature than our former tax rules