this paper aims at comparing tax effort in iran with that of 14 developing countries including jordan, algeria, malaysia, congo, nicaragua, india, sri lanka, paraguay, tunisia, peru, venezuela, philippine, and south africa. a tax ratio model is developed for this purpose. seemingly unrelated regression (sur) method and panel data for 1994-2002 periods are utilized to estimate the model. the res...

The key to the success of any institution is ensuring proper management organization. subsystem tax management, namely optimization taxation aimed at achieving better business results. medical industry increasingly turning into a structure that functions according laws market economy, therefore role in successful operation health care institutions growing significantly. This article analyzes re...

Background: Retrial is an additional combination of the words "retrial" and "trial". Trial is a means of justice and trial, like others, is in the introduction of error and error if there is a verdict that is accompanied by error as a result of the trial. Which must be reconsidered. In the relations between taxpayers and the tax system, a dispute is possible, which can be due to factors such as...

This work presents a critical evaluation of article 529 Cootad (Organic Code Territorial Organization, Autonomy and Decentralization). Article prescribes that the alcabala tax has been paid for transfer property will not be refunded in cases reform, nullity, resolution or rescission contracts preceded transfer. Specifically, this analyzes effect those inefficacy have over tax’s taxable event. a...