Volume 20, Issue 13 (2012)
J Tax Res 2012, 20(13): 141-168 |
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Abdollahmilani M, Akbarpourroshan N. Tax Evasion from the Underground Economy in Iran. J Tax Res 2012; 20 (13) :141-168
URL: http://taxjournal.ir/article-1-71-en.html
URL: http://taxjournal.ir/article-1-71-en.html
1- Faculty member of Allameh Tabatabai University
2- M.A. in Economic Development and Planning ,narges.akbarpur@gmail.com
2- M.A. in Economic Development and Planning ,
Abstract: (9063 Views)
Tax evasion is considered as a major problem for governments in many countries especially in developing countries. Because it affects tax revenue therefore, it reduces the government’s ability in providing public goods. The objective of this paper is to estimate and analyze tax evasion from the underground economy in Iran during 1370-89
Type of Study: Research |
Received: 2012/02/15 | Accepted: 2012/06/13 | Published: 2014/03/9
Received: 2012/02/15 | Accepted: 2012/06/13 | Published: 2014/03/9
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