The Administrative Justice Court annulled the directive that was issued by the Iranian National Tax Administration. According to the directive, kindergarten, food, commuting, … subsidies are not exempt from the payroll tax. In this research, which is conducted with the descriptive-analytical approach, the exemption or the lack of exemption of the subsidies is studied with regard to the tax law....

Developing countries are characterized by a low level of tax compliance arising from weaknesses in administration and trust deficits. This poses critical challenge toward the attainment developmental goals. paper aims to examine moderating role authorities for relationship between personal income Nigeria. The study used survey design obtain data through structured questionnaire administered ran...