Estimation of a Tax Gap in the Personal Income Tax by Means of National Accounts

mesuring the staff technology readiness, the case of a multi national chemical company operating in iran

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The Asymetric Effect of Tax on Income Distribution in Iran

  Abstract The main purpose of this study is to explore the relationship between “direct and indirect taxes” and “inequality of income distribution” in Iran. So, we have used annual time series data of the direct taxes to GDP ratio, indirect taxes to GDP ratio, and the Gini coefficient during 1982-2014. The results of the threshold unit root tests with an asymmetric adjustment show that all va...

Income Tax Buyouts and Income Tax Evasion

A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected tax revenues. This will be the case if (1) the audit probability is constant and the penalty for eva...

Optimization Of The Competitive Model Of The Government And Tax Payer Under The Condition Of The Possible Existence Of Error In Auditing The Tax Payers Income Tax Report

study of cohesive devices in the textbook of english for the students of apsychology by rastegarpour

this study investigates the cohesive devices used in the textbook of english for the students of psychology. the research questions and hypotheses in the present study are based on what frequency and distribution of grammatical and lexical cohesive devices are. then, to answer the questions all grammatical and lexical cohesive devices in reading comprehension passages from 6 units of 21units th...