Determining and collecting the Taxable income is governed by certain rules and regulations. The purpose of these laws and regulations is to regulate the person's relationship as a Taxpayer and the state as the Tax catcher. Generally, when the government plays a key role in doing things, the inefficiency and corruption will also be created. The corruption in the public sector or misuse of the state's position for personal gain, can destroy the economic prospects of a country and degenerate the public organizations and distrusting people towards the state and government institutions. Therefore preventing with corruption plays an important role in the optimal allocation of resources, increasing the investment, employment and general welfare and consequently strengthens the foundations of government and increases the trust of the people to the government. Accordingly, the fight against corruption in the country's Tax system requires accurate knowledge of the corruption and its causes. Regarding the importance of a healthy Tax system and its effects on government Tax income, this study examines the concept of Tax corruption and legal barriers to dealing with it. One of the main ways of increasing the effectiveness of the Tax system along with the development of culture and using the non-penal mechanisms is the reviewing and reforming the penal system in this field. However, for this purpose, the penal system of Iran needs to reviewing and reforming regarding the Tax system in the process of strengthening the penal sanction.

Objective: This study investigated the effect of effective Tax rates and the quality of corporate governance on Tax evasion and corruption by using financial variables. Methods: Multiple regression model was used to examine research hypothesis. Data was selected by referring to the financial statements and explanatory notes of the companies listed on Tehran stock exchange, and a sample containing 1600 year-company entries for the period between 2003 to 2018 were selected. Data were analyzed by using Excel and Eviews software. Results: There is a significant positive relationship between the effective Tax rate and Tax evasion and corruption of companies listed on the stock exchange, but by adding the quality of corporate governance variable to the above relationships, no significant effect on the relationships between the effective Tax rate and Tax evasion and corruption was found. Conclusion: The findings of the research can be explained from two dimensions. The first dimension is the negative effect of corporate governance quality on Tax evasion and corruption, and the second dimension is the lack of effect of corporate governance quality on the relationship between effective Tax rate and Tax evasion and corruption. Given the fact that corporate governance quality is not fully developed in Iran and its current mechanisms and structures have not yet been implemented in a standard and comprehensive manner, its effect will reduce. Also, the size of the company based on the theory of political power, sales growth according to theory of Tax effect, and the rate of return on assets because of affecting the performance of companies, have a positive effect on Tax evasion. Changes in tangible fixed assets due to the difference between accounting profit and profit based on calculating higher or lower Taxes (depending on Tax laws and accounting applicable to property, machinery and equipment) also have a positive effect on Tax evasion, while tangible fixed assets have a negative effect on Tax evasion. Besides, fluctuations in sales and rate of return on assets positively affected Tax corruption, while sales growth, the ratio of market value to stock book, and the age of the company, based on life cycle theory, negatively affect Tax corruption.

In public sector economics, government intervention in the economy is generally justified on the existence of market failure. Government intervention means providing public goods. Financing public goods means Taxation. Based on the theory of public choice in which citizens take part in elections to vote on the amount of public goods and Taxes, we develop a model that analyzes the effect of democracy and corruption on the desire of Taxpayers to pay Taxes via the information that they convey about the quantity and quality of public goods in the utility function. Our theoretical analysis contends that desire to pay Taxes is lower when corruption is higher or democracy is lower. Furthermore, it contends that the effect of corruption is stronger. Our empirical findings, based on a panel data analysis for 117 countries on the time period 1996-2010, support our theoretical analysis. Especially, we find that corruption is more important in the public desire to pay Taxes.

The main purpose of this study is to explore how corruption in public sectors affects collection of Tax between in Iran. We have used GMM models to find the impact of corruption Perception Index on Tax revenues collected from 1980 to 2010. The results show that lower corruption perception indices i.e. high level of corruption has reduced every type of Tax revenues except consumption and sales Taxes. We have also found that GDP per capita and the degree of economic openness are positively related to the amount of Tax collected. Another finding of our study is that inflation and value added of agricultural sector are negatively related to all Tax revenues.

In recent years, and especially in the 1990s, a phenomenon broadly referred to as corruption has attracted a great deal of attention corruption can be defined as misusing public office for private gain. It is a multi-dimensional phenomenon caused by economic as well as cultural, political and legal factors. The purpose of the present paper is to determine the impact of corruption on government Tax revenues in developing countries. To do so, the paper concentrated on a sample of 27 developing countries for which the necessary data were available during 2002-2006. We have employed a composite index of corruption called corruption Perception Index (CPI). CPI varies from zero (highest level) and 10 (lowest level). Our findings based on panel data regression models support a positive and significant relationship between CPI and Tax revenues. In other words, the higher is the corruption the lower will be the Tax ratios. Therefore, developing countries should use policies to alleviate corruption in order to raise more government Tax revenue.

Objective: In this paper, we consider the role of the stock market as a Tax exemption policy and we also examine the impact of Tax evasion and Tax corruption on growth factors. Methods: The research method is theoretical and fundamental, and offering a continuous timestochastic growth model to study the effects of Tax evasion and Tax corruption on the level and volatility of private investment and public spending that are both factors of growth. In our model Tax evasion and Tax corruption are equivalent to diverting public resources that are productive. Stock market carry out here have the same role as a policy of Tax exemption. Results: We argue that if the share of private investment in the percentage of GDP is growing and, on the other hand, the low-level government expenditure efficiency, if the offenders have the opportunity to invest in the proceeds of their illegal activities in the stock market, Tax evasion and Tax corruption can help develop private sector investment and Tax corruption may contribute to the development of private capital if people find an opportunity to invest the proceeds of their illegal activities in equity markets Conclusion: We initial emphasize the role of equity markets, showing that the evasion outcome for the private sector is not as a consequence viewed as a burden.

In the past decade, the government's reliance on Tax revenue sources has grown significantly, so that disconnecting the public budget from oil revenue and other unstable revenue sources and replacing it with Tax revenue has become the strategic goal of the Islamic Republic of Iran. Now, the cumulative effects of more than four decades of rentier economy based on oil income, along with the specific construction of citizenship relations in Iran, have caused security concerns regarding the continuation of the current process of the country's Tax policy. The main question of this article is that the strains In what direction is the security threat of the current development in the Tax system in Iran? The most important finding of the research is the statement that the increase in the public budget's reliance on Taxes received from citizens is not a threat in itself, but the quality of the said agent, if it is accompanied by a change in the construction of relations citizen-state as well as the structural and discriminatory defects of the Tax system will lead to security crises for the country in the future. The research method of this article is analytical-descriptive and based on library studies.

The main objective of this paper is to investigate the long-term relationship between entrepreneurial activities, Tax evasion and corruption using data from 36 OECD member countries during the period of 2000-2010. This research is applied in terms of goal, and descriptive-correlational in terms of data gathering. For this purpose, secondary data used and collected from international reports, which present economic and entrepreneurial indices of countries based on survey data. Data during the period of 2000-2010 are modeled using panel cointegration approach by Eviews 9 software. The results indicate a long-term relationship among the variables. In addition, the results showed that the impact of corruption on all three stages of entrepreneurial Innovation, total entrepreneurship activity and established entrepreneurship was negative. However, the results on the impact of Tax evasion on entrepreneurial innovation are positive. Moreover, the results showed that by using the DOLS and FMOLS estimates, Tax evasion has a negative effect on the new and established entrepreneurship, while it has a positive impact on the entrepreneurial Innovation. Consequently, if entrepreneurship is one of the main drivers of economic growth, policymakers and the government should simultaneously adopt policies to combat corruption and reduce institutional weaknesses when trying to reduce Tax evasion.

Entrepreneurship is interpreted as one of the axes of endogenous development, creating sustainable employment and strengthening economic foundations. Many institutional and economic factors influence the level and quality of entrepreneurship, the most important of which are the duties of the government and its support policies. Considering the importance of the subject and the investigation of the effectiveness of entrepreneurship from environmental variables, the current research is focused on investigating the effect of government performance and especially the effect of Tax policies, government size and corruption on types of entrepreneurship (opportunity-oriented and necessity-oriented). In this research, using panel data estimation method with incomplete data, the effect of variables such as Tax rate, corruption index and a wide range of government expenses on the development of entrepreneurship at two levels of necessity and opportunity-based has been tested. In this regard, the information of 33 countries was used between 2010 and 2018. The results show that increasing Taxes in selected countries limits opportunity-oriented and necessity-oriented entrepreneurship. Government spending in the public sector has a positive effect on the growth of opportunity-based entrepreneurship. Public corruption has an adverse effect on opportunity-oriented entrepreneurship, while positive and significant effects on necessity-oriented entrepreneurship have been calculated. Also, indicators of the national per capita income level, human capital, credit amount to the private sector, business density, unemployment rate and labor force participation rate are other factors affecting the level and quality of entrepreneurship.

The purpose of the present article is to investigate the impact of fiscal corruption on government Tax revenues and government expenditure in selected developing countries. To do so, by using from panel data method and statistical information of years (2000-2007) for 31 developing countries, the impact of fiscal corruption and other independent variables on government Tax revenue and government expenditure have been investigated. The results show that, following the increase in fiscal corruption reduce government Tax revenue relative share of gross domestic product. That means a negative impact on government Tax revenues, the results also indicate that because of increase in corruption index (reduced levels of corruption), government expenditure increases as a percentage of gross domestic product.