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:: year 25, Issue 36 (3-2019) ::
tax research 2019, 25(36): 107-134 Back to browse issues page
Prioritizing the Strategies to Increase Tax Revenues by using Fuzzy DEMATEL
Zohreh Torkashvand , Mahmoud Alborzi , Askari Ali
Abstract:   (354 Views)
The structure and components of government revenues are of great importance in the public-sector economy. In the present study, the main purpose is to provide a model for prioritizing the strategies to increase tax revenues. In order to identify the variables affecting tax revenue, Delphi method is employed with reference to the related review of literature. This research, as the objective reveals, is an applied one, conducted via descriptive-survey method; in addition, the effect of each factor on the others is investigated through Fuzzy DEMATEL approach. The obtained results show that the most influential solutions to increase tax revenues are e-Tax, VAT and VAT on petroleum products, human resources development, capital gain tax in housing sectors, aggregated tax, aggregated business tax and also tax exemptions, social welfare, etc. Using modern systems and electronic tools can significantly reduce or sometimes prevent the development of tax evasion and underground economy.
Keywords: Tax Revenue, Reforming Tax System, Fuzzy DEMATEL Method, Trapezoidal Fuzzy Numbers
Full-Text [PDF 11641 kb]   (214 Downloads)    
Type of Study: Research | Subject: Economic
Received: 2018/07/11 | Accepted: 2018/07/11 | Published: 2018/07/11
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Torkashvand Z, Alborzi M, Ali A. Prioritizing the Strategies to Increase Tax Revenues by using Fuzzy DEMATEL. tax research. 2019; 25 (36)
URL: http://taxjournal.ir/article-1-1324-en.html


year 25, Issue 36 (3-2019) Back to browse issues page
فصلنامه پژوهشنامه مالیات (علمی-پژوهشی) Iranian National Tax Administration (INTA)
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