Volume 16, Issue 3 (2009)
J Tax Res 2009, 16(3): 9-38 |
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Moghiminia A. Designing an Appropriate Strategy for Assessing and Calculating the Coefficients of Tax on Businesses in Iran. J Tax Res 2009; 16 (3) :9-38
URL: http://taxjournal.ir/article-1-151-en.html
URL: http://taxjournal.ir/article-1-151-en.html
PhD in Economics and a Senior Expert at Central Bank of the Islamic Republic of Iran
Abstract: (5987 Views)
In this paper, theoretical and methodological issues of tax on businesses are firstly studied and then, four cases of goldsmiths, pharmacies, contractors, and consulting engineers have been selected for doing a field study work. Statistical tests have been done on the basis of data gathered from researcher-made questionnaires. The researcher has tried to focus on methods of estimating shares of human and physical capitals in the business fields in question. These estimations have finally been used for classifying tax coefficients of the intended professions.
Keywords: Business tax, tax coefficients
Type of Study: Research |
Received: 2008/08/23 | Accepted: 2008/11/3 | Published: 2014/03/14
Received: 2008/08/23 | Accepted: 2008/11/3 | Published: 2014/03/14
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