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...

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...

The sports industry, an emerging industry with low pollution and emissions, plays important role in the sustainable development of human society. Using 489 observations from a panel 128 firms listed on New Third Board China 2015 to 2020, this study investigated effects three different innovation-driven policies total factor productivity moderating governance structure relationship. results show...


 The United States has a unified system that taxes transfers of property during an individual’s lifetime (gifts) and transferred as result the death. Tax Relief, Unemployment Insurance Reauthorization, Job Creation Act 2010 (the Act) contains provision will allow unused portion decedent’s exclusion (taxable estate protected by credit) to be used upon subsequent death surviving spouse. por...

This articles studies the optimal tax mix (taxes on income and commodities) under asymmetric information in a two-type model, when individuals make relative consumption comparisons. The model includes both positional and nonpositional goods, taking into account the fact that relative concerns matter for some but not for all commodities. We nd that in general the whole tax system is a ected by t...