بررسی درجه توفیق اجرای نظام مالیات برارزش افزوده در اداره کل امور مالیاتی تهران
الموضوعات :Ataollah Mohammadi Malgharani 1 , Reza Asadi Kasnazani 2
1 - Faculty Member, Islamic Azad University of Sanandaj, Kurdistan, Iran
2 - M.A Graduate, Islamic Azad University of Sanandaj, Kurdistan, Iran.
الکلمات المفتاحية: مالیات بر ارزش افزوده, VAT, tax, درجه توفیق اجرای مالیات بر ارزش افزوده, The success rate, Tehran Stock,
ملخص المقالة :
قانون مالیات بر ارزش افزوده در فرآیندی چند ساله با تلاش های کارشناسی گسترده، تهیه و تصویب شده است و ظرفیت ها، انعطاف ها و قابلیت های بسیار بالایی دارد و گامی مهم در جهت اصلاح ساختار مالیاتی در کشور محسوب می شود؛ بر این اساس هدف از این پژوهش تعیین میزان توفیق اجرای نظام مالیات برارزش افزوده در اداره کل امور مالیاتی غرب تهران می باشد. روش پژوهش حاضر از نظر هدف کاربردی و از نظر ماهیت توصیفی بوده است. جامعه آماری در پژوهش حاضر شامل کلیه معاونین اداره کل امور مالیاتی غرب تهران می باشند که با توجه به حجم محدود، از روش نمونه گیری در دسترس استفاده شد بدین ترتیب که پرسشنامه ها توسط 14 ممیز کل و 32 سرممیز پر شد. در این پژوهش جهت بررسی فرضیه ها، از پرسشنامه تدوین شده توسط محقق با استناد به پرسشنامه شهسوار خجسته و جعفری(1389) استفاده شد. روایی این پرسشنامه 51 سئوالی توسط خبرگان تایید و پایایی آن نیز 94/0 شد. در نهایت پس از بررسی نرمال بودن داده ها با استفاده از آزمون کولموگروف- اسمیرنوف، از روش t تک نمونه ای استفاده شد. داده ها از طریق نرم افزار spss 18 مورد تجزیه و تحلیل قرار گرفتند. نتایج نشان داد که در کل درجه توفیق اجرای نظام مالیات بر ارزش افزوده در اداره کل امور مالیاتی غرب تهران در سطح متوسطی می باشد.
1- Act of Tax on Value added; (2005) Office of Tax on Value added Program.
2- Aghaiee, Allah Mohammad; Komijani Akbar. (2001). Theatrical background of Tax on Value added and related advantages in mean of tax system adjustment; Journal of Economic Research:1(2),135-158.
3- Aghaiee, Allah Mohammad & Khansari, Shahrzad.(2001). Application of Tax on Value added running; Journal of Economic Research:38
4- Amini, Homayon. (1991). About Tax on Value added, Information of political economical;31.(Translated in Persian).
5- Arabmazar, Aliakbar; Molanazar, Moretza; management of tax organization (systematic view); Tehran, University of economy.(Translated in Persian).
6- Arab Mazar, Aliakbar & Shayani, Aliasghar. (1996). Improving financial management in developing countries; (Translated in Persian).
7- Claus, Iris (2013). Is the value added tax a useful macroeconomic stabilization instrument? , Economic Modelling, 30, 366-374
8- Farabi, Hiro (2011); Tax on Value added and its effect, countries history and execution method in Iran; economic magazine, 3 -4 p73
9- Harrison, Graham & Krelove, Russell (2005). VAT Refunds: A review of country experience.
10- Hasseldine John, Gregory Morris. (2013). Corporate social responsibility and tax avoidance: A comment and reflection. Accounting Forum, 37(1),1-14.
11- Haddadi, Maryam; Mirzaie, Behrad. (2006). Tax on Value added; Tehran, National tax Administration; Tax on Value added Program; (Translated in Persian).
12- Haddadi, Maryam. (2006). Familiarize with countries running Tax on Value added system; Tehran; National tax Administration; Office of Tax on Value added Program.
13- John R. Graham. (2013). Do Taxes Affect Corporate Decisions? A Review. Handbook of the Economics of Finance, Volume 2, Part A, Pages 123-210
14- Keen Michael , Kai A. Konrad. (2013). The Theory of International Tax Competition and Coordination. Handbook of Public Economics, Volume 5, Pages 257-328.
15- Khan jan, Alireza. (2004); potential of cheating and running away in VAT system, economic magazine: 4(37-38)
16- Kazemi, Manije. (2000); Financial policies in transforming views, from sec2 of tax system rebuilding; Tehran; National tax Administration.(Translated in Persian).
17- KhojasteShahsavar, Eisa; Jaffari, Parivash (2010); Modeling administration of Tax on Value added in Iran (with insist on stockholders groups); Journal of Economic Research: 69
18- Mousavi, Yegane; Tahmasebi, Farhad; Khaki, Nrages. (2009); Tax escapement in Tax on Value added system: A theatrical model; journal of tax,17(5); 27-38
19- Naderan, Elias. (2005). Appropriate approaches to succession of Tax on Value added in Iran; A research of National tax Administration; Office of Tax on Value added Program
20- Otusanya Olatunde Julius (2011). The role of multinational companies in tax evasion and tax avoidance: The case of Nigeria. Critical Perspectives on Accounting, 22 (3), 316-332.
21- Panahi, Ali, Yadegari, Siamak; Hoseini Amene. (2010). Examination and researching problem of executing Tax on Value added rule and adjusted approach. Project of Number 23 in Iran chamber of industries and mines and association of industries managers: p 28, 29.
22- Parsaian, Ali, Arabi Mohammdad. (1995). Structure and organization theory; part 1; Tehran CPPC.(Translated in Persian)
23- Pajoyan Jamshid. (2005). Inflation effects on Tax on Value added running; (Report); Tehran; Office of Tax on Value added Program.
24- Rezaian Mohammad. (2004). Examination factor of unawareness of tax mans from the act of direct tax and its impact on incomes (the case of Semnan province); Islamic Parliament Research Center: 45
25- Seyednoorani, Mohammadreza & Azizkhani, Fatemeh. (2006). Examination the reciprocal effect of Underground economy and Tax on Value added; Islamic Parliament Research Center: 13(15).
26- Sofi Majidpor, Masoud. (2004). Tax on Value added, history, concept, evaluation method (report); Islamic Parliament Research Center: 6546
27- Taeibnia, Ali, Rafiee, Alireza, Yazdanpanah, Mohsen. (2003). Examination the likelihood effect of executing Tax on Value added in Iran- inflation and inequality, abstract and result analyses; National tax Administration; Office of Tax on Value added Program.
28- Tahmasebi, Beldachi; Afzali, Esmaiel; Bostani, Reza. (2004). An Attitude toward Tax on Value added and execution; first edition.
29- Zandian, Arash. (2006). Tax on Value added; Deputy Director of Planning, Development and Technology; organization of industries and mines on Qazvin province.
_||_1- Act of Tax on Value added; (2005) Office of Tax on Value added Program.
2- Aghaiee, Allah Mohammad; Komijani Akbar. (2001). Theatrical background of Tax on Value added and related advantages in mean of tax system adjustment; Journal of Economic Research:1(2),135-158.
3- Aghaiee, Allah Mohammad & Khansari, Shahrzad.(2001). Application of Tax on Value added running; Journal of Economic Research:38
4- Amini, Homayon. (1991). About Tax on Value added, Information of political economical;31.(Translated in Persian).
5- Arabmazar, Aliakbar; Molanazar, Moretza; management of tax organization (systematic view); Tehran, University of economy.(Translated in Persian).
6- Arab Mazar, Aliakbar & Shayani, Aliasghar. (1996). Improving financial management in developing countries; (Translated in Persian).
7- Claus, Iris (2013). Is the value added tax a useful macroeconomic stabilization instrument? , Economic Modelling, 30, 366-374
8- Farabi, Hiro (2011); Tax on Value added and its effect, countries history and execution method in Iran; economic magazine, 3 -4 p73
9- Harrison, Graham & Krelove, Russell (2005). VAT Refunds: A review of country experience.
10- Hasseldine John, Gregory Morris. (2013). Corporate social responsibility and tax avoidance: A comment and reflection. Accounting Forum, 37(1),1-14.
11- Haddadi, Maryam; Mirzaie, Behrad. (2006). Tax on Value added; Tehran, National tax Administration; Tax on Value added Program; (Translated in Persian).
12- Haddadi, Maryam. (2006). Familiarize with countries running Tax on Value added system; Tehran; National tax Administration; Office of Tax on Value added Program.
13- John R. Graham. (2013). Do Taxes Affect Corporate Decisions? A Review. Handbook of the Economics of Finance, Volume 2, Part A, Pages 123-210
14- Keen Michael , Kai A. Konrad. (2013). The Theory of International Tax Competition and Coordination. Handbook of Public Economics, Volume 5, Pages 257-328.
15- Khan jan, Alireza. (2004); potential of cheating and running away in VAT system, economic magazine: 4(37-38)
16- Kazemi, Manije. (2000); Financial policies in transforming views, from sec2 of tax system rebuilding; Tehran; National tax Administration.(Translated in Persian).
17- KhojasteShahsavar, Eisa; Jaffari, Parivash (2010); Modeling administration of Tax on Value added in Iran (with insist on stockholders groups); Journal of Economic Research: 69
18- Mousavi, Yegane; Tahmasebi, Farhad; Khaki, Nrages. (2009); Tax escapement in Tax on Value added system: A theatrical model; journal of tax,17(5); 27-38
19- Naderan, Elias. (2005). Appropriate approaches to succession of Tax on Value added in Iran; A research of National tax Administration; Office of Tax on Value added Program
20- Otusanya Olatunde Julius (2011). The role of multinational companies in tax evasion and tax avoidance: The case of Nigeria. Critical Perspectives on Accounting, 22 (3), 316-332.
21- Panahi, Ali, Yadegari, Siamak; Hoseini Amene. (2010). Examination and researching problem of executing Tax on Value added rule and adjusted approach. Project of Number 23 in Iran chamber of industries and mines and association of industries managers: p 28, 29.
22- Parsaian, Ali, Arabi Mohammdad. (1995). Structure and organization theory; part 1; Tehran CPPC.(Translated in Persian)
23- Pajoyan Jamshid. (2005). Inflation effects on Tax on Value added running; (Report); Tehran; Office of Tax on Value added Program.
24- Rezaian Mohammad. (2004). Examination factor of unawareness of tax mans from the act of direct tax and its impact on incomes (the case of Semnan province); Islamic Parliament Research Center: 45
25- Seyednoorani, Mohammadreza & Azizkhani, Fatemeh. (2006). Examination the reciprocal effect of Underground economy and Tax on Value added; Islamic Parliament Research Center: 13(15).
26- Sofi Majidpor, Masoud. (2004). Tax on Value added, history, concept, evaluation method (report); Islamic Parliament Research Center: 6546
27- Taeibnia, Ali, Rafiee, Alireza, Yazdanpanah, Mohsen. (2003). Examination the likelihood effect of executing Tax on Value added in Iran- inflation and inequality, abstract and result analyses; National tax Administration; Office of Tax on Value added Program.
28- Tahmasebi, Beldachi; Afzali, Esmaiel; Bostani, Reza. (2004). An Attitude toward Tax on Value added and execution; first edition.
29- Zandian, Arash. (2006). Tax on Value added; Deputy Director of Planning, Development and Technology; organization of industries and mines on Qazvin province.
