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Alizadeh M, Salarvand B. Identifying Factors Influencing the Effective Implementation of Capital Gains Tax. J Tax Res 2024; https://doi.org/10.61186/taxjournal.0.53
URL: http://taxjournal.ir/article-1-2367-en.html
URL: http://taxjournal.ir/article-1-2367-en.html
1- , bahar.salarvand@gmail.com
Abstract: (1136 Views)
Tax on capital gains is a crucial tool in tax policies, with significant importance and various necessities that impact the economy and society in different ways. Some of the significances and necessities of capital gains tax include providing tax revenues, regulating the role of taxes in income distribution, stimulating investment, controlling and regulating financial markets, ensuring tax justice, and balancing between taxation and investment. Therefore, paying attention to the importance of implementing capital gains tax as one of the essential tax foundations is essential. This research investigates the influential factors in the effective implementation of capital gains tax using the fuzzy cognitive mapping method. In this approach, experts familiar with the subject are initially identified through expert opinions. After theoretical saturation, a questionnaire in the form of a relationship matrix is created, with the number of rows and columns equal to the identified components. This matrix is then presented to the experts. Based on the given scores, the effectiveness and susceptibility of each factor are determined. Finally, a relationship map is presented based on the provided information.
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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