Taxes

Open Access Article

1 - Estimating the Tax Capacity of Provinces in the Country
احمد سرلک

The present article tries to estimate the tax capacity of provinces in the Country between 1380-1387 through the application of panel data. The results indicate that the tax capacity of the provinces are not utilized completely. Despite the fact that the ratio of the in More

The present article tries to estimate the tax capacity of provinces in the Country between 1380-1387 through the application of panel data. The results indicate that the tax capacity of the provinces are not utilized completely. Despite the fact that the ratio of the income to tax capacity is smoothly increasing in some provinces of  the country,but in sum the said ratio has a astable trend for all the provinces in general, whose fluctuations are very limited. The limitation of the range of these fluctuations is mostly due to the fact that a higher portion of present tax capacity of provinces in the country is not being used.The gap existing between the tax capacity and collected taxes is mostly observed in direct taxes, especially in the services sector. Estimations also indicate that there is no concerted effort to collect direct  taxes  in the provinces of the country. The gap among indirect taxes is less observable and in all provinces of the country except for the provinces of Tehran and Isfahan, a very low percentage of indirect tax capacity is being utilized.   Manuscript profile

Open Access Article

2 - Effects of the Government Taxation Policy on Distribution of Income with an emphasis on Human Development Index in Iran
Ali Shakoori

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Open Access Article

3 - Examining the Challenges and Methods of Receiving Taxes of the Digital Economy in Isfahan Province
Vahid Bekhradi Nasab Amin Bazrafakn Ali Khoshdel

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Open Access Article

4 - The Impact of Corporate income Tax and Firm Size on Fixed Investment
Omer Saeed Sidra Shafiq Khurram Shahzad

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Open Access Article

5 - Using data mining techniques to measure tax risk of value added taxes
Mohammad Masihi Ahmad Yaghoobnejad Amirreza Keyghobadi Taghi Torabi

In this paper using data mining to studied taxpayers risk value added taxes. the importance of assessing the taxpayers risk of value added taxes in order to formulate an effective plan for choosing taxpayers for tax audit with the goal of increasing efficiency and effec More

In this paper using data mining to studied taxpayers risk value added taxes. the importance of assessing the taxpayers risk of value added taxes in order to formulate an effective plan for choosing taxpayers for tax audit with the goal of increasing efficiency and effectiveness, in the country's value added taxes system. In this research taxpayers are catogorized into three, risk_free , low_ risk and risk _averse groups. To assess tax risk two techniques, data mining machin backup vector and logistic regression have been used. The research community consist of large legal entities in Tehran.that wich have been subject to tax audit in value added taxes system in 2012 to 2015. In this research, variables are include corporate governance mechanisms, special corporate features, the nature of the activity of the pioneers of the control system and tax ratios wich are used to train and use the model. The research's results show two techniques LSVM ,Logistic, have a reliability of 70percent and a kind of integration into the results of these two techniques has been achieved nearly 83 percent of reliability has a higher potential. Manuscript profile

Open Access Article

6 - The Impact of Effective Corporate Governance on the Relationship between Tax Gap and Future Profit Changes in Iranian Economy
Rasoul Karami Seyed Ali Vaez Ghasem Rekabdar

10.22034/amfa.2020.1895426.1388

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Open Access Article

7 - The Effect of Fiscal Policies on Labor Demand in Iran
Alireza mahmoodzadeh Mino Amini Milani Mohammad Sadegh Alipour

10.22034/amfa.2023.1975379.1836

The labor market is one of the main markets in the national economy and the equilibrium of the labor market is one of the main concerns of policymakers in every country. Theoretical foundations and empirical studies show that labor demand is the main factor in creating More

The labor market is one of the main markets in the national economy and the equilibrium of the labor market is one of the main concerns of policymakers in every country. Theoretical foundations and empirical studies show that labor demand is the main factor in creating employment and equilibrium in the labor market. This article evaluates the effect of fiscal policy on labor demand in Iran from 1976-2018. During this period, the government has implemented employment-generating projects, tax and insurance exemptions via annual development programs and budgets, and encouraged investment in areas with high unemployment rates. we examined the effect of current government expenditures, government development expenditures, and taxes to study the effect of government fiscal policies on labor demand. In this article, we estimate the dynamic function of labor demand using the ARDL technique. According to the theoretical foundations and empirical studies in the specified function, labor demand is a function of intermittent values and independent variables of Gross Domestic Product (GDP), real wages, capital stock, current government expenditures, government development expenditures, tax revenues, and dummy variables of imposed war and the UN Security Council sanction. The results showed that fiscal policy has not had a positive effect on labor demand in the Iranian labor market in the short and long term. Manuscript profile

Open Access Article

8 - Examining Three Historical Documents regarding the Trade of Women During the Qajar
BIZHAN Parvan maghsoodali Sadeghi

Abstract: In the history of Iran and during the time of the Qajar dynasty, one of the phenomena that threatened the social immunity of the Iranian society was the trade of women from the low classes of society. This was done for a number of reasons, namely inability to More

Abstract: In the history of Iran and during the time of the Qajar dynasty, one of the phenomena that threatened the social immunity of the Iranian society was the trade of women from the low classes of society. This was done for a number of reasons, namely inability to pay off taxes, extreme poverty, and the lack of immunity for the Iranian society. At times, this took place while the authorities being indifferent and while at others, it was done with their aid and assistance. There were many causes that led to this situation or exacerbated it. In my opinion, the growing role of the government was arguably the most important of all, because governmental authorities and officials more and more took part in this type of trade. My focus in this paper will be examining three historical documents regarding the trading of women in the northern region of Khurasan. The following documents are considered official documents preserved by the Foreign Affairs Ministry of our country regarding the Qajar period, and this is the first time that they are being observed and examined publicly. The lack of social justice and rights of citizens of Iran during this period will become clear as we examine these documents. Manuscript profile

Open Access Article

9 - Examining Three Historical Documents regarding the Trade of Women during the Qajar Period in Northern Khurasan
maghsoodali sadeghi bijan parvan

In the history of Iran and during the time of the Qajar dynasty, one of the phenomena that threatened the social immunity of the Iranian society was the trade of women from the low classes of society. This was done for a number of reasons, namely inability to pay off ta More

In the history of Iran and during the time of the Qajar dynasty, one of the phenomena that threatened the social immunity of the Iranian society was the trade of women from the low classes of society. This was done for a number of reasons, namely inability to pay off taxes, extreme poverty, and the lack of immunity for the Iranian society. At times, this took place while the authorities being indifferent and while at others, it was done with their aid and assistance. There were many causes that led to this situation or exacerbated it. In my opinion, the growing role of the government was arguably the most important of all, because governmental authorities and officials more and more took part in this type of trade. My focus in this paper will be examining three historical documents regarding the trading of women in the northern region of Khurasan. The following documents are considered official documents preserved by the Foreign Affairs Ministry of our country regarding the Qajar period, and this is the first time that they are being observed and examined publicly. The lack of social justice and rights of citizens of Iran during this period will become clear as we examine these documents. The manifestation of this issue in northern Khurasan is only a small sample of the unjust situation that existed regarding this issue during those times throughout the whole country; an issue that is referred to as human trafficking or the trade of humans in this day and age.   Manuscript profile

Open Access Article

10 - Major challenges and obstacles facing the collection of taxes from the perspective of tax auditors in the Zanjan province
Samad Nasiri Amir Najafi

In this study is unlikely to challenge the basic levy in the tax administration tax auditor identified and analyzed from the perspective of the province and also examines the impact of the implementation of the self-reported use tax on the collection of taxes in the Sta More

In this study is unlikely to challenge the basic levy in the tax administration tax auditor identified and analyzed from the perspective of the province and also examines the impact of the implementation of the self-reported use tax on the collection of taxes in the State Tax Office Zanjan in view of the tax experts (tax auditor) were evaluated and positive and negative results obtained from the study and presented. This study was descriptive research, exploration and survey is. Since the results of this research can be practically used, an applied research studies. A total of 66 tax auditors in the province through the Cochran were selected as sample. To collect information with the reliability and validity of the questionnaire were used. Using a single-sample T-test to test the hypothesis about the population mean and Friedman test was used to rank hypotheses. The results show that the tax culture of distrust payers, the lack of accurate financial expertise in various fields and self-reported major challenges facing the tax, including tax collection in the province of Zanjan. Increase tax collection by factors such as trust leads to the tax system, tax cuts processing time, reducing the taxpayer and the tax agency, as well as the consent of the taxpayer there is a significant relationship Manuscript profile

Open Access Article

11 - Modeling the Effects of Indirect Taxes on the Welfare of Income Deciles in Iran with the Computable General Equilibrium Application
Akbar Khodabakhshi Saeideh Roustaei

10.30495/eco.2022.1963255.2673

After oil revenues, taxes are the second and most important source of government expenditure in Iran's economy. On the other hand, considering the importance of social justice as one of the main goals of the government, the effects of imposing taxes on households are al More

After oil revenues, taxes are the second and most important source of government expenditure in Iran's economy. On the other hand, considering the importance of social justice as one of the main goals of the government, the effects of imposing taxes on households are also very important. Therefore, this research, using a calculable general equilibrium model, seeks to investigate the welfare effects of imposing indirect taxes on different income deciles in Iran. For this purpose, two scenarios have been applied and the reactions of households with different income deciles to these scenarios have been investigated. In the first scenario, a uniform tax was imposed on all goods and services at a rate of five percent and in the second scenario, a tax on food at a zero rate, a tax on some luxury goods at a rate of 14 pecent and a tax on other goods at the same rate of 5 percent. EV index was also used to measure welfare. The results of the model show that the imposition of indirect taxes in the first scenario worsens the welfare of low-income households, while the second scenario improves the welfare of poor households and worsens the welfare of rich households. However, in the first scenario, the GDP was higher than in the second scenario. Therefore, it is recommended to choose a tax policy using an integrated tax system, we will see efficiency and economic justice. Manuscript profile

Open Access Article

12 - Analysis of Municipalitys Revenue Sources, with an Emphasis on Sustaianable Revenues (Case Study: Qom City)
Mehran Hajilou Mohammad Mirehei Mehdi Pilevar

Lack of a comprehensive approach to municipalities’ revenue sources in the form of macro-economic system, changes and interventions, self-reliance and self-sufficiency policy enforcements for municipalities have put financial sector of municipalities in unsustaina More

Lack of a comprehensive approach to municipalities’ revenue sources in the form of macro-economic system, changes and interventions, self-reliance and self-sufficiency policy enforcements for municipalities have put financial sector of municipalities in unsustainable situation. Continuation of this situation will have undesirable consequences and social costs for cities and urban management. Review of metropolitan revenues can be used as a pattern for reform and of municipalities’ financial structure. This applied study has a descriptive- analytical method. Data collection was carried out by documentary and field survey and the data was collected by studying written sources, statistic and incomes and costs of Qom municipality during 2007-2013 as well as interview with Head of Income Studies of Qom municipality. The results show that revenues of Qom municipality during last years have been highly unsustainable and dependent on revenues from sale of properties. These revenue sources that is considered as a part of national sources and citizens’ wealth can be turn sustainable sources for the municipality by tenure or implementation of investment plans. Given the role of religious tourism in Qom, it is recommended that Qom municipality implements commercial and recreational projects in partnership with private sector it is recommended that Qom municipality in partnership with the private sector implement income-generating projects such as commercial and recreational projects. On the other hand, medical tourism despite low cost services delivered to patients, long-term accommodation in city in order to completion their course of treatment can be have significant income for urban economy and the municipality. Manuscript profile

Open Access Article

13 - Civil liability of the Iranian government in misdiagnosis and collection of taxes and its social effects on the trust of taxpayers
mohamadali noormohamadi Seyd Mohamadmehdi ghamami Askar Jalalian

The subject was examined using the qualitative content analysis method.The issue of social trust of actors (taxpayers) was explained using legal and sociological perspectives such as Bourdieu, Coleman, Putnam, Fukuyama.First of all,it should be noted that taxes are the More

The subject was examined using the qualitative content analysis method.The issue of social trust of actors (taxpayers) was explained using legal and sociological perspectives such as Bourdieu, Coleman, Putnam, Fukuyama.First of all,it should be noted that taxes are the main source of government revenue for the performance of its duties,and in accordance with Article 51 of the Constitution,no taxes are levied except in the case of exemptions and tax deductions are specified by law.One of the most fundamental goals of taxation is to increase social welfare, which due to the declining law of ultimate desirability of money by taxing economic actors and reaching lower incomes and the poor, social welfare increases and is closer to justice.Studies show that whenever tax payment loses its social justification, is obedience becomes generally accepted and replaces tax compliance as a pervasive social norm in the relationship between formal and informal institutions of society.The findings indicate that the lack of transparency in tax laws and its social effects on the confidence of taxpayers means that there are different interpretations and directives for legal materials that confuse taxpayers and tax officials.herefore, transparency in the field of taxation will lead to social trust and also to the growth of social capital, and in a society where social capital is difficult, economic anomie will be created and economic anomie will lead to the maximum non-tax government selling raw It will be less accountable, so the more transparent the tax system, the more fundamentally it will transform the political economy and lead to the growth and development of a justice-based society.Since everything is political today, the role of governments in the transparent taxation process will be decisive, otherwise it will lead to the erosion of social trust, which will be a threat to the living world of tax actors. Manuscript profile

Open Access Article

14 - Analysis of zakat compared to taxes from the perspective of Islamic jurisprudence
iran soleimani

Zakat is one of the financial religious obligations, the main source of income for the treasury and the largest Islamic tax The emergence of different social and economic approaches and the requirements of the time, the emergence of new jobs, has changed its conditions More

Zakat is one of the financial religious obligations, the main source of income for the treasury and the largest Islamic tax The emergence of different social and economic approaches and the requirements of the time, the emergence of new jobs, has changed its conditions and requirements. This research reached this conclusion by posing a fundamental question with the aim of analyzing the payment of zakat despite the approval of many taxes in a descriptive-analytical method: Shi'a precious jurisprudence needs consideration, thinking and flexibility in dealing with new events and daily needs This matter is obligatory on the jurists and scholars of Sharia in the absence of Imam Masoom to strive for ijtihad during the way and according to the requirements of the time, the expenses of the treasury, two-way payment, maintaining the obligation of zakat and its continuation in the Islamic society, , zakat and the tax system are considered as two treasury resources and taking into account legal, executive, structural and legislative problems By changing the approaches, they should initiate fundamental reforms and implement the desired tax system in the form of Islam, so that it is fruitful and responsive to the developments of the day. Manuscript profile

Open Access Article

15 - Compared to explain the company's market value using the two variables net operating profit after tax and value-added economic
حسین Etmadi زهرا Fathi

The main goal of the firms is shareholder wealth maximization. Investors, creditors and managers attempt timely and reliable index to measure the wealth of shareholders. Performance measurement is an effective factor on shareholder wealth maximization. Firm,s Performanc More

The main goal of the firms is shareholder wealth maximization. Investors, creditors and managers attempt timely and reliable index to measure the wealth of shareholders. Performance measurement is an effective factor on shareholder wealth maximization. Firm,s Performance measurement to ensure efficient allocation of limited resources is vital And if appropriate measure of performance and shareholder value is not used the firm did not move into real value and allocating capital is not done correctly In this study, explanatory power by 2 performance measurement(Economic Value Added(EVA), Net Operating Profits After Taxes(NOPAT))on the company’s listed in the Tehran Stock Exchange) TSE(has been studied. In order to do the studies, 51 listed Tehran Stock Exchange. Companies during the 1999-2010 were chosen. For testing hypothesis, the simple liner regression & Voung Z-test are used. Results indicate that EVA has equal explanatory power with NOPAT for Market Value. The results of research show that in Automotive, Medicinal and Petrochemical industries; NOPAT has more explanatory power on the Company's Market Value than EVA. Manuscript profile

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