نتایج جستجو برای: ژن tax
تعداد نتایج: 46219 فیلتر نتایج به سال:
This paper examines optimal income tax progressivity when avoidance responses to taxation are important, and can be controlled at some cost by the government. A simple example shows that ignoring the fact that avoidance can be controlled that the leak in Okun’s bucket can be fixed can lead to misleading implications about the optimal degree of tax rate progressivity. The paper then generalizes ...
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...
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...
While economic deterrence models are fully based on maximizing economic utility; social psychology models explain human behavior by examining the underlying attitudes, norms and beliefs. Tax morale is defined as the intrinsic motivation to pay taxes. However, determinants of tax morale need to be investigated for a more comprehensive understanding of tax morale. In this paper we analyze the mos...
Given the macroeconomic policies of reducing dependence on oil revenues (as the most important sources of government revenue) and increasing tax revenues, a decisive response to the phenomenon of tax evasion has become the most important economic and political goals of the government. The use of the other person's commercial card as one of the tax evasion techniques is one of the tax crimes tha...
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