The Iranian economy in recent years is due to the development of economic sanctions, a sharp decline in the price of oil and the deficit resulting from revenue - dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax income indicates the existence of a relatively significant tax gap. The tax gap is the difference be...

The paper is devoted to topical issues of tax accounting. research topic very important because it provides information external and internal users in order control the process accrual, completeness timely payment taxes. Since legislation changing at a fast pace every accountant must be competent these changes, as well involved assessment taxes their payment. This also applies corporate income ...

This paper studies how frictions, both real and financial, interact with capital tax policy in a dynamic, general equilibrium model with heterogeneous firms. Comparative statics show that tax policy can have substantially different effects depending upon the frictions present. Analytical and numerical exercises show that accounting for firm heterogeneity is important when evaluating the respons...

Obtaining a Copy of this Abstract Copies of this Abstract are available for purchase from the Australian Accounting Standards Board by contacting: and layout of this Abstract are protected by Australian copyright law and the comparable law of other countries. No part of this Abstract may be reproduced, stored or transmitted in any form or by any means without the prior written permission of the...

The paper presents an econometric accounting of the e¤ective corporate tax rate in Australia for the years 1993 to 1996. The estimation is a panel of Australian …rms that uses a specially gathered …nancial data base. Using …xed and random e¤ects, the model speci…es that the statutory tax rate is estimated as the constant term of the model. An ability to …nd an estimated statutory tax rate that ...