Volume 17, Issue 5 (2009)
J Tax Res 2009, 17(5): 115-136 |
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Saeedi P, Nohtani H. An investigation into the replacement of VAT for CIT in non-producing companies. J Tax Res 2009; 17 (5) :115-136
URL: http://taxjournal.ir/article-1-142-en.html
URL: http://taxjournal.ir/article-1-142-en.html
1- Associate Professor at Azad Islamic University, Ali Abad Katool Branch
2- M.A. in Public Administration – Financial Management
2- M.A. in Public Administration – Financial Management
Abstract: (8794 Views)
The present research aims at exploring the impacts of replacing VAT for company income tax (CIT) in non-producing companies of Golestan Province. To this end, the taxable income of a sample of 283 companies was extracted and the value-added of each company was estimated through the accumulative method bearing in mind four rates of 1.5, 3, 7, and 10. Since the research data was not normal, we have made use of non-Parametric Wilcoxon Test and Friedman Test. The findings indicate that the replacement of VAT (with rates of 1.5, and 3) for CIT in non-producing companies will result in a decrease in the provincial tax revenues while the replacement of CIT with two VAT rates of 7 and 10 will lead to an increase in tax revenues. So, if the government decides to substitute the modern, revenue generating and transparent system of VAT for the current system of CIT, it is recommended to use VAT rates of 7 and 10, the latter being internationally supported.
Type of Study: Research |
Received: 2009/03/3 | Accepted: 2009/07/5 | Published: 2014/03/14
Received: 2009/03/3 | Accepted: 2009/07/5 | Published: 2014/03/14
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