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.

One of the most important economic roles in any system is a support for low-income and fair distribution of income. More equitable distribution tools of income can be tax exemptions that are mainly performed to correct on income distribution and poverty reduction. In developed countries, individual income tax exemption has a more comprehensive and attention. One of these tax exemptions is related to people with disabilities. Our study shows that in most capitalist countries disabled income or their heads is tax exemptions or deductions targeted. But in Iran, support for disabled mainly in the form of a fraction of the cost of treatment and care of their taxable income. Supporting the disabled community with the goal of promoting health and empowering them is one of the main topics of general policies of the health system. In this research we show, if the taxable income of disabled people or their heads in addition to medical expenses, accepted as a tax exemption or increase income tax exemption ceiling, could be beneficial in reduction of income inequality that is one of the objectives of tax policy.

Background: This study aim was to investigate the relationship between the importance of tax exemption, financing and investment decisions on the performance of medical equipment companies in the capital market of Tehran. Methods: The research environment included Tehran capital market and the research population included 29 companies. Using random sampling method, 101 managers or financial and administrative deputies, financial managers, accounting heads and accounting experts were selected and questionnaires were distributed among them. Using SPSS22 software (demographic and reliability description) and Smart PLS2 software, confirmatory factor analysis (review of measurement model) and exploratory factor analysis (review of structural model), the fit and overall quality of the model was examined and research questions were analyzed. Results: Based on the results, tax exemption has a significant relationship with financing decisions of medical equipment companies in Tehran capital market. tax exemption has a significant relationship with the investment decisions of medical equipment companies in the capital market of Tehran. Financing decisions have a significant relationship with the performance of medical equipment companies in Tehran's capital market. Also, investment decisions are significantly related to the performance of medical equipment companies in the Tehran capital market. Conclusion: It can be shown that the necessary support, such as tax exemption, will increase the performance of medical equipment companies in the Tehran capital market by influencing investment and financing decisions, considering the capacity of this sector and potential markets.

This article compares inheritance tax exemptions in the Iranian and English tax systems. In this article, the inheritance tax system in both countries is examined in detail, emphasizing the similarities and differences. Since taxes are considered one of the most important and main sources of financing public expenditures in any country, they require special attention. Traditionally, all tax systems have exemptions to encourage and motivate taxpayers to participate in economic and social affairs, and these exemptions can also be seen in inheritance tax. This research aims to answer this central question: What are the similarities and differences between the tax laws of Iran and the United Kingdom regarding individuals exempt from inheritance tax? In this regard, the following results have been obtained using a descriptive-analytical method: First, both tax systems have legal provisions regarding inheritance tax and tax exemptions. Second, in terms of tax similarities and differences, the laws of these two countries have minimal similarities. Thirdly, the most important difference between them is that the UK tax laws have a flexible tax system, while the Iranian tax system faces a stable tax system.

In this paper, the performance of the law granting tax exemptions to Export–Processing Zone as one of the means to expand the industrial exports and facilitating access to international markets has examined. It Seems in developing countries, free trade zones - industrial most appropriate method for providing free trade conditions in a limited area of the country. In recent years, many developing countries, which are aimed at developing industrial exports, job creation and technology transfer through attracting direct foreign investments, the establishment of the free zones. The purpose of this study the performance of the law; granting tax exemptions as an incentive economic activity in the free zones during the 1393 - 1374 with the use of information and the inference method is present research hypothesis, granting tax breaks, a factor in the spread of production, investment and exports of employment in free zones.

The conflict between freedom parties of contract to choose the terms and contents of the contract with the necessity of compensation of illicit damage, on the one hand, and contrasting economic and social benefits and problems of exemption clause, in the other hand, lead to legal system is doubtful for permit it, and despite the tendency to accept the validity it as a principle, several exceptions to this principle are imported to prevent unfair agreements. An economic analysis of exemption clause and survey to the its economic disadvantages and benefits and its role in the efficiency help to facilitate to find contractual justice.Method of research is analytical and descriptive method and, during the necessity, we have comparative method to it will be clear to other legal systems approach.Economic analysis to exemption clause shows that the acceptance the principle of validity of exemption clause leads to economic efficiency, but when the contract is incomplete, as because it is monopoly and data inequality, intervention of court is necessity to modify or void exemption clause. The result is usually, but not always, consistent the legal analysis of exemption clause.

The Administrative Justice Court annulled the directive that was issued by the Iranian National tax Administration. According to the directive, kindergarten, food, commuting, … subsidies are not exempt from the payroll tax. In this research, which is conducted with the descriptive-analytical approach, the exemption or the lack of exemption of the subsidies is studied with regard to the tax law. The Administrative Justice Court stated that the aforesaid subsidies are not considered “job-related benefits”. Rather, they are considered employee-related benefits. This definition is not only vague but also questionable because any payment made to the employees is for doing their job, otherwise, the aforementioned payments are baseless. However, assuming the aforesaid payments do not originate from the job and are ex gratia payments, they are subject to the incidental income tax due to the article 119 of the tax Law, by virtue of indent 2 of article 1 of the tax Law, whereby the incomes of natural persons are considered to be entirely subject to taxation, but if these payments are not assumed to be ex gratia payments, they are subject to the payroll tax, i. e. article 93.

One of the important tools of government in supporting the research and development activities of the enterprise is the use of tax incentives. Study of developed countries shows tax instruments are generally used in the form of expenditures and tax credit. The experience of implementing tax incentives in the law on supporting knowledge-based companies and institutions in Iran, shows the tax instrument has moved from the income approach to the expenditure approach. However, a suitable policy model for this policy transition has not been proposed so far. In order to implement requirements and effectiveness of this historical transition in the form of a policy model, this research carried out as a case study aiding from content analysis method to extract the axial categories. The data gathered through conducting semi-structured interviews consisted of 11 interviewees. Results shows-in terms of implementation-the categories of implementation simplification and policy sustainability are of great importance. In terms of effectiveness-the categories of high technology research and development risk coverage and encouraging new research and development should also be considered.

The aim of this study was to examine dimensions of tax exemptions in Iran sport from viewpoints of managers of sport clubs and sport experts. The research method was descriptive and correlation. Statistical population included the managers of sport clubs and sport experts in three provinces of Tehran, Isfahan and Fars. Sample of managers were equal to the statistical population (N=n=25) and the sample of sport experts was selected by convenience random sampling method (n=30). Dimensions of tax exemptions in Iran sport were analyzed by a 20-item researcher-made questionnaire. The face and content validity of the questionnaire was confirmed by 15 professors. The reliability was obtained as (a=0.86). The findings showed that tax exemptions in sport were not acceptable according to the managers of sport clubs and sport experts. Moreover, the path coefficient of fundamentals of tax exemptions and total tax exemptions, path coefficient of income base tax exemptions and total tax exemptions, and path coefficient of topic tax exemptions and total tax exemptions were confirmed. It is suggested that Iran tax legislative organizations, especially the sections of exemptions, analyze again the exemptions related to the sport, and provide the ground for participation of private sector in sport.