Volume 32, Issue 62 (2024)
J Tax Res 2024, 32(62): 182-211 |
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Ghasemi Banabari H, Godarzi E, Mousavi Z, Mohammadrezaei Ardakani M. Justice-Oriented Indicators in The Tax System Based on Direct Tax Law and Value Added Tax Law. J Tax Res 2024; 32 (62) :182-211
URL: http://taxjournal.ir/article-1-2404-en.html
URL: http://taxjournal.ir/article-1-2404-en.html
1- , h.ghasemibanabari@modares.ac.ir
Abstract: (586 Views)
How taxes are determined has an undeniable impact on social justice. Tax, as a tool for implementing financial and social policies, can be considered as a means to implement the government's financial policies on the one hand, and on the other hand, by applying some facilities to some sections of the society, it can also facilitate the implementation of the government's social policies. The meaning of tax justice is the right, appropriate and proper distribution of the tax burden on the taxpayers. For this purpose, this article aims to identify justice-oriented indicators in two main tax laws in Iran, i.e. Direct Taxes Law and Value Added Tax Law. Therefore, the research method is mixed. Based on this, in the first part of the research, using the content analysis method, 68 indicators were calculated based on the four traits of Proportion, equality, inclusiveness and fairness for tax-centered justice, and in the quantitative part of the research, the results were obtained by forming an expert group including 35 questioned tax experts and It was evaluated and ranked through binomial and Friedman tests. Finally, suggestions were made for the expansion of tax justice.
Type of Study: Research |
Subject:
Management
Received: 2024/03/6 | Accepted: 2024/07/21 | Published: 2024/08/19
Received: 2024/03/6 | Accepted: 2024/07/21 | Published: 2024/08/19
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