TOPOLOGICAL CONCEPTUAL MODEL OF THE TAX SYSTEM AND TAX INFORMATION SYSTEM
نویسندگان
چکیده
منابع مشابه
Designing a System Model of Accountability in Tax System of the Islamic Republic of Iran (Case Study of Mazandaran Province Tax Affairs Directorates)
The aim of this study is to design a system model of accountability in the tax system of the Islamic Republic of Iran. For this purpose, the mixed research method was used. First, the Delphi technique was used to identify the legitimate demands and expectations of taxpayers as inputs of the model. In the next step, 4 types of accountability mechanisms were identified as components of transforma...
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 کاملThe 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 کاملIncome Tax Accounting under the Tax Consolidation System
Obtaining a Copy of this Abstract Copies of this Abstract are available for purchase from the Australian Accounting Standards Board by contacting: and layout of this Abstract are protected by Australian copyright law and the comparable law of other countries. No part of this Abstract may be reproduced, stored or transmitted in any form or by any means without the prior written permission of the...
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: Statistics and Economics
سال: 2016
ISSN: 2500-3925
DOI: 10.21686/2500-3925-2016-3-83-87