Feasibility Study of Imposing Tax on Stock Gains in Tehran Stock Exchange
Feasibility Study of Imposing Tax on Stock Gains in Tehran Stock Exchange
Subject Areas : Financial Knowledge of Securities Analysis
Sama Nikvash
1
(
Department of Financial Engineering, Central Tehran Branch, Islamic Azad University, Tehran, Iran
)
Aliakbar Aranmazar
2
(
Professor, Faculty of Economics, Shahid Beheshti University, Tehran, Iran. (Corresponding Author)
)
Farhad Hanifi
3
(
Department of Financial Engineering, Central Tehran Branch, Islamic Azad University, Tehran, Iran
)
Keywords: Tehran Stock Exchange, Tax, Stock Market Taxation, Taxation of Stock Gains, Impact of Taxation on Stock Gains, Experience of Capital Gains Tax in Iran and Other Countries,
Abstract :
The issue of taxing stock gains is a complex and sensitive phenomenon that has the capability to significantly impact the capital market and the macroeconomy. The present research aims to thoroughly study the dynamics and complexities associated with this process in the Tehran Stock Exchange. The scope of the research includes the stock transactions of companies listed on the Tehran Stock Exchange, and data has been collected through library studies, interviews, and questionnaires. The DEMATEL approach has also been employed for data analysis. The findings suggest that taxing stock gains, if carried out with precision and attention to specific requirements, can have positive effects such as economic growth and increased government revenue. However, overlooking important aspects could lead to the improper redistribution of incomes and even taxation on capital losses.The issue of taxing stock gains is a complex and sensitive phenomenon that has the capability to significantly impact the capital market and the macroeconomy. The present research aims to thoroughly study the dynamics and complexities associated with this process in the Tehran Stock Exchange. The scope of the research includes the stock transactions of companies listed on the Tehran Stock Exchange, and data has been collected through library studies, interviews, and questionnaires. The DEMATEL approach has also been employed for data analysis. The findings suggest that taxing stock gains, if carried out with precision and attention to specific requirements, can have positive effects such as