Modernization of the Tax Administration System: A Theoretical Review of Improving Tax Capacity
نویسندگان
چکیده
منابع مشابه
a study on construction of iranian life tables: the case study of modified brass logit system
چکیده ندارد.
15 صفحه اولThe Study and Assessment of Factors Affecting on Tax Lags in the Iranian Tax System (A Case Study of Mazandaran Province’s Tax Directorate General)
Abstract This research aims at studying and assessing factors affecting on tax lags in Iran. The statistical population of study consists of 45 active manufacturing companies in the center of Mazandaran province that have filed and submitted their tax returns and related documents during the years 2009 to 2013, and their final taxes have been determined and have reached to the stage of collect...
متن کاملPresenting a Paradigmatic Model of the Organizational Architecture of Tax Affairs Based on Information Technology Governance by Data Method (Case Study of the State Tax Affairs Administration)
Today it is clear that both modernizing and smartening tax system cause to increase tax revenues and moves the country's economy towards transparency and tax justice. This article aims at presenting a paradigmatic model of the organizational architecture of tax affairs based on the information technology governance in the state tax organization by using data method, a qualitative research metho...
متن کاملThe Effect of on tax professionals ' perception of tax complexity on tax compliance behavior
Today, the role of tax professionals has become an important issue in tax policy due to more complex and ambiguous tax laws. For this reason, the study of the activities of tax professionals is important for two reasons. Firstly, Taxpayers use the services of tax professionals to meet their tax obligations. Secondly, tax professionals, more than taxpayers, experience the issue of tax complexity...
متن کاملThe Copts’ taxes in the tax system of Mamalik
Due to the lack of a regular and stable system and difficulties in budget management, tax affairs during the Mamalik era (648-923) was transforming continuously. Since, part of the Mamalik’s incomes, like previous governments, was based on collecting taxes from non-Muslim Copts, sources of this period indicate that due to various factors, Mamliks have been forced to make changes in the way of t...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: E3S Web of Conferences
سال: 2018
ISSN: 2267-1242
DOI: 10.1051/e3sconf/20187310022