Shohreh Nasirabadi
Department of Economics, Faculty of Economics, Management and Social Sciences, Shiraz University, Shiraz, Iran
[ 1 ] - Monitoring Expenditures on Tax Collection and Tax Evasion: The Case of Iran
T he main aim of this paper is analyzing the relationship between tax evasion and the monitoring expenditure on tax collectionin Iran. For doing so, we have used a simulation model for determining optimal level of monitoring expenses on tax collection. The results showed that, a greater portion of government expenses must be allocated to monitor the tax collection, although do this reduces...
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