نتایج جستجو برای: tax

تعداد نتایج: 30456  

Journal: :مطالعات حقوق خصوصی 0
ولی رستمی

the taxpayers’ rights must be considered the most important portion of tax laws by tax organization subject to all broad powers and authorities; the thing that has been widely noted in our modern world taking the human and citizenship rights into special consideration by taxation system of developed countries. they also applied various methods to illustrate and execute them in their tax laws. i...

ژورنال: پژوهشنامه مالیات 2020
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In dealing with tax evasion phenomenon and developing tax sanctions generally, two preventive and behaviorism approaches can be mentioned. The inhibitory approach believes that by increasing the likelihood of discovering tax evasion and the severity of tax sanctions, tax evasions can be reduced.  On the contrary, the behaviorism approach believes that the increase in tax compliance among the ta...

An efficient monetary and tax system plays an important role in the proper performance of the economic system, and can effect on motivation of labor, consumer, savings and investment behavior. A theory of monetary and tax reform is movement of the income tax system and inflation tax to the system of consumption tax, that can increase the tendency to savings, investment and capital accumulation....

ژورنال: دانش حسابرسی 2021
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The present study is related to the management and strategy of dealing with the risk of business tax compliance in tax audits using the Grand Theory method. The statistical population of the study is managers, elites and experts in the field of taxation who have been selected from the snowball or chain sampling method for the interview according to the purpose of the research. After receiving t...

Journal: :تحقیقات اقتصادی 0
محمدعلی قطمیری دانشیار بخش اقتصاد دانشگاه شیراز کریم اسلاملوییان دانشیار بخش اقتصاد دانشگاه شیراز

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...

Javanmardi, A., Ramezani, A., Soloukdar, A.,

If tax culture is a set of attitudes, insights and reactions of people against tax system, lack of positive response of tax payers for doing their legal duties and taxes are considered as a remark on tax culture weakness. The main purpose of this study was to rank the importance of effective factors in tax culture of Tax Office in West of Tehran using Fuzzy AHP (FAHP) and Fuzzy TOPSIS (FTOPSIS)...

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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...

2013
Paul Eckerstorfer

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...

The phenomenon of tax evasion has been always one of the most major issues among economists due to it's devastating effects on the economy and the process of economic development. Many scholars have always sought to provide solutions to reduce and limit tax evasion. The introduction of the VAT system can be seen as a milestone in the area of economic transparency and tax evasion, which refers t...

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