Volume 31, Issue 60 (2024)
J Tax Res 2024, 31(60): 133-165 |
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Ezzati Shourghouli A, Zeinalzadeh M, Isavi H. Predicting the effect of connecting the transaction of card readers to the system of the tax affairs organization in increasing the collection of the tax affairs organization of West. J Tax Res 2024; 31 (60) :133-165
URL: http://taxjournal.ir/article-1-2341-en.html
URL: http://taxjournal.ir/article-1-2341-en.html
1- , ahmetezzati@gmail.com
Abstract: (833 Views)
The present study predicts the effect of connecting the transaction of card readers to the tax affairs system on the increase in the collection of the tax affairs organization of West Azarbaijan province in 2022. The present study by forecasting the tax revenues of West Azarbaijan province based on the Data up to March 1400 has investigated this issue that if the tax revenues of West Azarbaijan province had the same trend as the previous years and the card readers was not connected The tax affairs system how much did this organization collect?. In fact, the difference between this forecast and its actual amount shows that by connecting the card readers to the tax affairs system, the collection amount of this organization has increased to what extent. For this purpose, the present study using the monthly data of the tax revenues of West Azarbaijan province during the years 2005 to 2022 and by applying three models of state space, Markov Switching and Arima models showed that the provincial tax based on the transaction performance of the card reader device has increased the percentage of realization of total tax revenues of West Azarbaijan province in 2022 by almost 32%. Also, the effect of this plan on increasing the percentage of corporate tax, personal income tax, wealth tax and indirect tax of West Azerbaijan province in 2022 was equal to 29, 11, 6 and 65% respectively. On the other hand, according to the forecast of the total tax revenues of West Azerbaijan province in 2023, It is expected that they will be realized Minimum 117 and maximum 130 percent of the approved income.
Keywords: Tax, Card Readers, West Azerbaijan, State Space, Markov Switching.
JEL classification: B23, K34, H2
Type of Study: Research |
Subject:
Management
Received: 2024/02/19 | Accepted: 2024/02/29 | Published: 2024/04/20
Received: 2024/02/19 | Accepted: 2024/02/29 | Published: 2024/04/20
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