Volume 30, Issue 56 (2023)
J Tax Res 2023, 30(56): 51-74 |
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Arta F, Taheri M, Agai Bejestani M. Pathology of The Legal Gap in the Tax Collection and Payment Stage
(A Comparative Study of The IRS and The United States). J Tax Res 2023; 30 (56) :51-74
URL: http://taxjournal.ir/article-1-2228-en.html
URL: http://taxjournal.ir/article-1-2228-en.html
1- , maqaib@gmail.com
Abstract: (895 Views)
Some Tax Gaps in the Collection and payment stage are attributed to the legislative,
Some others are the taxation system.
Tax Gaps not only lead to decreasing in tax revenue but also increase tax costs.
The purpose of the tax system is to reduce the time of the collection and payment process. However, taxpayers always trying to avoiding paying taxes or postpone its to obtain benefits from the delay.
This article seeks to consider some of the strategies, set out in it as a practical model by considering the reform of the tax system.
Some others are the taxation system.
Tax Gaps not only lead to decreasing in tax revenue but also increase tax costs.
The purpose of the tax system is to reduce the time of the collection and payment process. However, taxpayers always trying to avoiding paying taxes or postpone its to obtain benefits from the delay.
This article seeks to consider some of the strategies, set out in it as a practical model by considering the reform of the tax system.
Type of Study: Research |
Subject:
Management
Received: 2023/04/29 | Accepted: 2023/03/1 | Published: 2023/03/1
Received: 2023/04/29 | Accepted: 2023/03/1 | Published: 2023/03/1
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