List of Articles taxation

• Open Access Article
  • Abstract Page
  • Full-Text
  
  1 - Collecting Tax Based on the Use of Governmental Resources and Facilities
  GholamReza   Rezaei Mohammad  Sadeghzadeh Maharluie Mitra  Shouraki
  Objective: The purpose of the present research in the first stage is to investigate tax evasion and satisfaction from the point of view of tax payers and investigate government expenses from the point of view of tax staffs in the current state of tax collection in the c More

  Objective: The purpose of the present research in the first stage is to investigate tax evasion and satisfaction from the point of view of tax payers and investigate government expenses from the point of view of tax staffs in the current state of tax collection in the country. In the second stage, this research seeks to present a new model regarding the method of calculating and collecting taxes based on the use of government resources and facilities. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  2 - Taxes and Expenditures of Provinces under the Qajars: Revenue and Expenditure Instruction of Bastām - Shāhrūd Region, 1877-1878
  محمد علی کاظم بیگی سید مصطفی حسینی
  Under the Qajars, the traditional society and economy of Bastam-Shahrud region remarkablly changed by internal and external forces.To enlight the developments, the present study readouts and analysesthe official instruction issued by the central government for revenuean More

  Under the Qajars, the traditional society and economy of Bastam-Shahrud region remarkablly changed by internal and external forces.To enlight the developments, the present study readouts and analysesthe official instruction issued by the central government for revenueand expenditures of the region in 1877-1878. This work shows thatalong with developments in the local economy (trade and agriculture),while income of the central government was growing, the peasantrywere subject to more tax burden on the one hand, on the other handnothing of the increased revenue reached the treasuray, as localexpenditure exceeded the income. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  3 - Effects of the Government Taxation Policy on Distribution of Income with an emphasis on Human Development Index in Iran
  Ali Shakoori
  Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  4 - Feasibility Study of Implementing Green Tax System in Iran
  Javad Rasmi Zahra Abedi Mostafa Panahi Yeganeh Mousavi Jahromi
  Background and Aim: Green taxes are one of the old economic tools in environmental protection that have been used for many years in different countries. The use of this tool is very necessary in the cases suggested by environmental economics and prevents the release of More

  Background and Aim: Green taxes are one of the old economic tools in environmental protection that have been used for many years in different countries. The use of this tool is very necessary in the cases suggested by environmental economics and prevents the release of excessively optimal social pollutants. The use of green taxation as a favorable mechanism to help curb climate change and promote environmentally sustainable occupational practices was supported. Methods: The study of green tax design is the main subject of this research. Research and study of the practical application of green tax It is necessary to learn the background information about it. Definition and classification of green tax is the existential reason behind green tax. Statistically, it was determined using Cochran's test and by designing a questionnaire and checking their validity and reliability (in the case of the reliability of the questionnaire, the compatibility coefficient of the comparisons was 0.0196, which is less than 0.1, so the comparisons can be made. () In order to evaluate the results with the help of Excel and SPSS software, green tax variables were classified. Green was identified and after screening the executive patterns were introduced. In the next step, with the help of Demetel method in the fuzzy evaluation environment, the executive patterns were evaluated in relation to each other. Classified Took.Findings: The various dimensions studied in this study are the core efficiency, the dimension of maintaining and improving the quality of the environment, the dimension of applicability in various fields, the dimension of increasing income and effective in the economy, and the dimension of sustainable development, respectively. Among the dimensions, it could be used with a weight of 0.97, with the highest weight. In the second place, the axial efficiency weighs 0.1873. The average dimension is equal to 0.1659.Discussion and Conclusion: Basically, this tax is used to reduce the negative impact on the environment caused by business activities. Given the importance of green taxes, it is suggested that green taxes should be included in the government's environmental policy portfolio. Environmental taxes require companies to offset their pollution costs with environmental activities or pay higher taxes. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  5 - Investigating the Causal Factors of Weakness in the Implementation of Tax Policy in Iran
  Mahdi Hasanvand Mohammad Reza Yazdani Zazerani Mahnaz Goodarzi
  The main purpose of tax policy is to finance governments, but sometimes we see the shortcomings of the tax system in the executive dimension. The pathology of tax policy in Iran indicates that most of the issues in this process are related to the implementation phase. T More

  The main purpose of tax policy is to finance governments, but sometimes we see the shortcomings of the tax system in the executive dimension. The pathology of tax policy in Iran indicates that most of the issues in this process are related to the implementation phase. The main question of the forthcoming research is what are the causal factors influencing the weak implementation of tax policies in Iran? Research participants were purposefully selected and data were collected using in-depth interviews with 33 experts. The data of this study have been analyzed using a combined method. The findings indicate that tax disobedience among taxpayers (tax evasion), lack of integrated economic and financial database, lack of access to taxpayers' economic information, multiple and political shifts for tax system managers, multiple regulations, tax directives and contradictions are among the most important causes of weakness in tax policy in Iran.   Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  6 - Designing a tax policy model to encourage productive entrepreneurship in Iran
  motahare hassanpour amiri ali davari Amir Mohamadzadeh alireza Aminkhaki
  Entrepreneurship is one of the important factors in the economic development of countries and it is important as one of the vital factors of growth. in most international studies the impact of tax on entrepreneurship has been negatively reported. Given that internationa More

  Entrepreneurship is one of the important factors in the economic development of countries and it is important as one of the vital factors of growth. in most international studies the impact of tax on entrepreneurship has been negatively reported. Given that international reports indicate unfavorable tax conditions for Iranian entrepreneurs, this study seeks to find a tax policy model that encourages productive entrepreneurship in order to minimize tax revenue while minimizing productive entrepreneurial activityThis research is a qualitative research and is a tool for gathering research data, interviews with knowledge-based companies, managers and experts with a background in higher education and with the Ministry of Taxation and the Ministry of Cooperation, Labor and Social Welfare. . Given the open and central coding of the interviews, tax policy makers have developed a model for productive entrepreneurship incentives.This model includes 8 dimensions of entrepreneur definition, education, justice, trust, legal reform, executive reform, audit process improvement, administrative health. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  7 - Presenting a model to improve tax compliance based on foundation data
  mahdi khadri Habib Piri Reza sotudeh
  10.30495/fed.2024.1968309.2800
  In terms of the basic practical purpose, in terms of nature, survey research and in terms of paradigm, combined-exploratory research, sampling in the qualitative part of the research was done in a purposeful way and in the quantitative part in a stratified random manner More

  In terms of the basic practical purpose, in terms of nature, survey research and in terms of paradigm, combined-exploratory research, sampling in the qualitative part of the research was done in a purposeful way and in the quantitative part in a stratified random manner. . In the qualitative phase, the interviews with 15 people, academic and tax experts who have at least a master's degree or have been working in the tax field for 15 years, continued until theoretical saturation was reached, and the samples of the quantitative part were based on Cochran's formula was chosen. The research tool in the qualitative part was a semi-structured exploratory interview, and in the quantitative part, a researcher-made questionnaire was used to evaluate the improvement of tax compliance, which was designed based on the codes obtained in the qualitative stage. In the qualitative part, the interviews were analyzed using the foundation's data analysis method. The validity and reliability of the components were examined and the Cronbach's alpha of all the above components was 0.7 and during that; The most important components of improving tax compliance were measured. In the quantitative part, the accuracy of the research model was confirmed through the method of structural equations using Amos software, and it was found that the selection of concepts, dimensions and indicators was of high accuracy and could provide a suitable framework for the preparation of the document. provide the prospect of improving tax compliance. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  8 - Feasibility of applying the arbitration mechanism to settle lawsuits caused by acts that disrupt foreign investment.
  mahmoud Qomshal Ahmad Moradkhani Seyed mehdi Mirdadashi
  Foreign investment is one of the most important ways of transferring liquidity and technology from developed countries to developing countries, which has been the focus of many statesmen and policymakers in recent decades. One of the most important measures in order to More

  Foreign investment is one of the most important ways of transferring liquidity and technology from developed countries to developing countries, which has been the focus of many statesmen and policymakers in recent decades. One of the most important measures in order to optimally support the foreign investment process is to foresee appropriate legal mechanisms and especially arbitration in order to resolve disputes and lawsuits arising from it. Considering the perpetration of acts and procedures that disrupt foreign investment in every country as an undeniable fact, in this research, with a descriptive-analytical method, the feasibility of implementing the arbitration mechanism for the settlement of claims resulting from acts that disrupt foreign investment Been paid. The findings indicate that there are serious obstacles in Iran's current legal system regarding the referral of claims resulting from double taxation and the occurrence of economic corruption (in the form of violations) as the most important examples of acts that disrupt foreign investment. , 125 and 139 of the Constitution is one of the most important of them. The current situation requires that, if possible, reinterpretation of the above-mentioned principles should be carried out according to the current conditions and the upcoming needs on the part of the relevant interpretive institutions. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  9 - Petroleum Tax Regime in Iran
  Nader Mirzadeh Koohshahi Tahmineh Rahmani
  Manuscript profile