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J Tax Res 2024, 0 - : 41-55 |
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HajSadeghi S. Evaluation Tax Effects of Changes the Profit Ratio of Taxpayers Activities (INTACOD) With an Emphasis Tax Avoidance. J Tax Res 2024; https://doi.org/10.61186/taxjournal.0.39
URL: http://taxjournal.ir/article-1-2366-en.html
URL: http://taxjournal.ir/article-1-2366-en.html
, saeedhajsadeghi@chmail.ir
Abstract: (1085 Views)
The present study examines the motivation for changes in the profit ratio of the activities of the actual taxpayers (Intacode) in the tax affairs Directorate of Tehran city. To present a more correct image of the business activity and maintain the position and personal interests, the actual taxpayers may follow a decreasing change in the profit ratio of the activity and activities. Also, the importance of assessing the tax risk of taxpayers with changes in the ratio of profit from activity to formulate an effective plan to reduce tax avoidance in the country's tax system should be considered. For this purpose, the data related to 950 taxpayers of natural persons with declarations of note 100 in the tax affairs of Tehran for the period 1400 to 1401 were extracted and the regression model of the combined data was used to test the research hypotheses. In this research, to determine the statistical sample of the method Screening has been used. The results of this research indicate that the changes in the tax code, which are made with the motivation of reduction, have a direct and significant relationship with tax avoidance. Also, there is a direct and significant relationship between the secondary tax code chosen by taxpayers and tax avoidance.
Type of Study: Research |
Subject:
Management
Received: 2024/05/1 | Accepted: 2024/02/29 | Published: 2024/02/29
Received: 2024/05/1 | Accepted: 2024/02/29 | Published: 2024/02/29
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