Post-pandemic Adaptation: Impact and Challenges on Income Tax, Value Added Taxes, and Fiscal Policy

value added tax and tax evasion

The phenomenon of tax evasion has been always one of the most major issues among economists due to it's devastating effects on the economy and the process of economic development. Many scholars have always sought to provide solutions to reduce and limit tax evasion. The introduction of the VAT system can be seen as a milestone in the area of economic transparency and tax evasion, which refers t...

Fiscal Policy: Taxes, Distribution of National Income, and Social Security

Investigating Value Added Tax Impact on Economic Growth (Case Study of Iran and Other Developing Countries)

Abstract Since economic growth affects many economic indexes such as employment, poverty, distribution of income, health, etc., investigating the factors influencing economic growth is of great importance. This would be even more important in developing countries, which face such problems as poverty, unemployment etc. Considering the fact that the VAT is becoming more popular in developing cou...

Fiscal Federalism and Optimal Income Taxes

In federal countries, such as the United States, state and local governments play an important role. They provide many different types of local public goods and services and are able to tailor the amount and quality of these goods to the preferences of their constituencies. To provide these services, state and local governments must raise tax revenues from their residents using a menu of differ...

June 1989 TAX POLICY . Tax - Credit and Subtraction Methods of Calculating a Value - Added Tax