Abstract In this paper, Markov chain and dynamic programming were used to represent a suitable pattern for tax relief and tax evasion decrease based on tax earnings in Iran from 2005 to 2009. Results, by applying this model, showed that tax evasion were 6714 billion Rials**. With 4% relief to tax payers and by calculating present value of the received tax, it was reduced to 3108 billion Rials. ...

In the process of studying methodological approaches used in assessing tax burden, it was concluded that is advisable to use a comprehensive assessment costs their relationship with tax-dependent places expenditure, cost centers and responsibilities cause liabilities, this allows us expand cognitive value analysis profitability different species. The lack direct interdependence burden enterpris...