نتایج جستجو برای: direct tax
تعداد نتایج: 454055 فیلتر نتایج به سال:
underground economy affects important indexes such as formal gdp, unemployment, consumption, production and etc. therefore it is necessary to identify elements and factors which affect underground economy to restrict it. surveys and studies indicate the size of iran’s underground economy is high and taxes, quantity and quality of regulations and performance of formal economy are the important f...
In most countries, a major source of government revenue is funded through taxes. Tax share of total public revenues is different among countries and the rate depends on the level of development and economic structure. For this reason, the necessity to understanding of causes, aggravating factors, tax evasion, providing practical solutions and scientific recommendations will be inevitable. Accor...
چکیده ندارد.
Multinational investors often reduce tax on dividends by using indirect investment routes. This paper constructs a tax rate matrix to represent a real-world network of tax treaties between 70 countries and develops network algorithms to study the structure of tax-minimizing (direct or indirect) investment routes in the tax treaty network. The treaty shopping arbitrage rate, defined as the diffe...
Today, one of the most important challenges of tax system is tax evasion of the taxpayers, which is an obstacle to the proper administration of the country. There are many ways to prevent tax evasion, one of which is the legal remedy for issuance under Article 161 of the Direct Taxes Terms and Conditions. This important legal entity can prevent tax evasion and prevent tax fraud by seizing the p...
This study seeks to model tax evasion and identify how effective factors affect tax evasion in the Iranian economy. Recent models show the failure of traditional models; Models do not have enough ability to model hidden variables such as tax evasion. The present study considers this failure in identifying explanatory variables and experimental model design. To achieve this, the Bayesian averagi...
Differential tax analysis is used to show how the optimal mix of inflation tax and direct taxation changes with the relative size of the hidden economy. The larger the relative size of the hidden economy, the smaller the optimal ratio of direct tax to inflation tax. Anecdotal empirical evidence supports this result. JEL Classification: E62, H21, H26, O17.
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...
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...
عنوان : بررسی رابطه علیت بین درآمدها و مخارج دولت در ایران (اسمی و واقعی، 84-1338) نام و نام خانوادگی : فاطمه دارابی رشته تحصیلی : اقتصاد نظری استاد راهنما : دکتر شمس اله شیرین بخش - دکتر منیژه نخعی استاد مشاور : دکتر زهرا افشاری چکیده کنترل کسری و بدهی دولت همواره یک چالش برای دولت ایران و دیگر کشورها بوده است . بنابراین رابطه علیّت همواره بین مخارج دولتی و در آمدهای دولت ی...
نمودار تعداد نتایج جستجو در هر سال
با کلیک روی نمودار نتایج را به سال انتشار فیلتر کنید