Volume 17, Issue 4 (2009)
J Tax Res 2009, 17(4): 99-132 |
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Noorian A, Khaleghi Rekhneh Z. An Integrated System for the Taxation of Real Estates Rental Income. J Tax Res 2009; 17 (4) :99-132
URL: http://taxjournal.ir/article-1-149-en.html
URL: http://taxjournal.ir/article-1-149-en.html
1- Vise-President of Tax Research Department, INTA; a University Instructor
2- M.A. in Industrial Management; a Tax Researcher at Tax Research Department, INTA
2- M.A. in Industrial Management; a Tax Researcher at Tax Research Department, INTA
Abstract: (7470 Views)
The implementation of an e-tax category requires not only technological and legal infrastructure but also a strong mechanized system in order to achieve the intended objectives and to guarantee the desired organizational efficiency. To implement an e-tax system including a mechanized system for the taxation of real estates rental income, it is necessary to identify the prerequisites needed. The present paper deals with these prerequisites through an investigation of the present status of the Iranian taxation system and the processes, challenges, and problems of taxing real estates rental income, as well as drawing up the desired status expected from the implementation of IT technologies in relation to the introduction of an e-tax category and an integrated system for the taxation of real estates rental income in addition to giving an outline of the data base required for the implementation of such a mechanized tax system. The list of the prerequisites identified has been evaluated through a measurement of the elites’ attitudes and the gathered data has been tested against a two-sentence test. The obtained results show that all the identified prerequisites are verified by the elite except for three items.
Type of Study: Research |
Received: 2008/12/1 | Accepted: 2009/04/15 | Published: 2014/03/14
Received: 2008/12/1 | Accepted: 2009/04/15 | Published: 2014/03/14
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