List of Articles Tax Role

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  1 - Estimating the tax base in the value added tax system (case Iran 1995-1999)
  A. A. Peirow N. Samadpoor
  Expansion of government commitments in economic and social realms and efforts aimed at achieringobjectives such as economic growth, price stability, rise in employment and equitable income distributionhave faced the expenditures of governments with an asceding trend. Fu More

  Expansion of government commitments in economic and social realms and efforts aimed at achieringobjectives such as economic growth, price stability, rise in employment and equitable income distributionhave faced the expenditures of governments with an asceding trend. Funding such expenditures requiressources of revenue. Among government revenues, the tax revenue plays a major role.The value added tax system, as one of the methods for tax calcution and taxcollection, can transparentlycalcutate the tax base and facilitable tax collection, and also in many cases it can lead to increased taxrevenues.In the present research , using the inpout –output table, the tax base has been estimated for the period1995-1999 by the use of this method. The reslts obtained from estimation of the base of the value added taxwith regard to the tax code , indicate that during the second develoment plan, on average about 54 percent ofgross domestic product (GDP) has been annually envisaged as the tas base. Manuscript profile