نتایج جستجو برای: tax fairness
تعداد نتایج: 44213 فیلتر نتایج به سال:
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...
Abstract: The tax capacity is one of the main concepts in public finance and provides the required information on state economic power in mobilizing the tax resources for responding the financial problems and execution of economic policies. For this purpose, the main objective of this paper is to estimate the tax capacity for oil exporting countries over the period of 1995-2008 by applyin...
Cigarette and tobacco products in the VAT Law is considered as one of the particular goods and in order to contorlingit’s consumption by price tools, higher tax rates than the standard rate will be levied on it. In this paper, forecasting of revenues of this tax using an approach based on the estimating of tax base has been considered. Thus the first stage, tax base (consumption expenditu...
Copyright © 2001 by J. Clifton Fleming, Jr., Robert Peroni & Stephen E. Shay. All rights reserved.The ability-to-pay fairness concept is a key factor underlying the historic U.S. policy of relying principally on income tax to finance federal government expenditures. Indeed major justification for this reliance, as opposed significant dependence consumption levies, that system spreading cost...
In designing the tax system in the housing and real estate sector, increasing the efficiency and optimal allocation of resources in the urban area, redistribution of income and wealth, reducing the incentive for speculation and increasing tax revenues of national and local governments should be considered. Accordingly, with the expansion of tax bases and reduction of exemptions, it is possible ...
In this paper we analyse the stabilisation properties of distortionary taxes in a New Keynesian model with overlapping generations of finitely-lived consumers. In this framework, government debt is part of net wealth and this adds a number of interesting channels through which fiscal policy could affect output and inflation. Output volatility, in presence of technology shocks, is not substantia...
In this paper, the aim is to examine the relationship between morality and tax compliance in terms of taxpayers' perceptions of internal variables. Sample participants in this research selected randomly and included 21 interviewees from taxpayers in Kerman in 2017. The findings of the research indicate that the level of religious beliefs and patriotism of individuals greatly hinder their tax ev...
Accuracy and individual fairness are both crucial for trustworthy machine learning, but these two aspects often incompatible with each other so that enhancing one aspect may sacrifice the inevitably side effects of true bias or false fairness. We propose in this paper a new criterion, accurate fairness, to align accuracy. Informally, it requires treatments an individual's similar counterparts c...
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