Volume 29, Issue 49 (2021)                   J Tax Res 2021, 29(49): 61-82 | Back to browse issues page


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Providing a Model for Preparing an Estimated Tax Return with the Provisions of Article 97 of the Direct Taxes Act. J Tax Res. 2021; 29 (49) :61-82
URL: http://taxjournal.ir/article-1-1949-en.html
Abstract:   (2474 Views)
In this study new methods are developed for determining the taxable income in order to implement the provisions of Article 97 of the Direct Taxes Act, approved on 22/06/2015. These methods are: "determining taxable income based on the expected capital at the end of the period", "classification of taxpayers based on job grouping", and "using a step-by-step model of payroll tax to adjust the profitability of activities. The results of the methods are then compared with the taxable income determined by tax officials and their success rate is analyzed. The data used are 9 categories of information, including the type of activity, the amount of purchase and sale in the trading system, the amount of export and import of the customs declarations, the amount of purchase and sale of the declaration of the transaction party, bank facilities received and funds entered into bank accounts in the financial period. Based on the results of the comparisons in 100 samples of taxpayers in 1397, the method of "classification of taxpayers based on job grouping" has the least deviation compared to the other two methods.
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Type of Study: Research | Subject: Management
Received: 2021/05/26 | Accepted: 2021/05/31 | Published: 2021/05/31

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