1- Department of Accounting, Babol Branch, Islamic Azad University, Babol, Iran
2- Department of Accounting, Babol Branch, Islamic Azad University, Babol, Iran. ,kaveh.azinfar@iau.ac.ir
3- Department of Accounting, Faculty of Economics Sciences and Administrative, University of Qom, Qom, Iran.
2- Department of Accounting, Babol Branch, Islamic Azad University, Babol, Iran. ,
3- Department of Accounting, Faculty of Economics Sciences and Administrative, University of Qom, Qom, Iran.
Abstract: (10 Views)
The Direct Tax Law provides for progressive rates to observe horizontal and vertical fairness. In other words, there are legal requirements for observing these dimensions of fairness. It is suggested that the State Taxation Organization should monitor the uniformity of procedures in the implementation of the law by tax officers and provide the necessary training to tax officers. In addition, the State Taxation Organization should accelerate the implementation of the comprehensive tax plan and launch the integrated tax system software (ITS), provide access to information on the economic performance of enterprises, and improve the indicators of achieving horizontal and vertical fairness in practice.
Implementing a local tax system that is closely related to tax revenues and how they are spent can be effective in improving this dimension of tax morale. Using each province's tax revenues for the development and welfare of the people of that province makes the way tax revenues are spent more tangible and transparent for the people of that province. The titles of the projects, along with the relevant figures, can be communicated in the media, social networks, and newspapers. As a result, it is suggested that the tax authority personalize the tax collection process to suit different levels of tax compliance.
Implementing a local tax system that is closely related to tax revenues and how they are spent can be effective in improving this dimension of tax morale. Using each province's tax revenues for the development and welfare of the people of that province makes the way tax revenues are spent more tangible and transparent for the people of that province. The titles of the projects, along with the relevant figures, can be communicated in the media, social networks, and newspapers. As a result, it is suggested that the tax authority personalize the tax collection process to suit different levels of tax compliance.
Type of Study: Research |
Subject:
Accounting
Received: 2025/05/29 | Accepted: 2026/09/1 | Published: 2026/09/1
Received: 2025/05/29 | Accepted: 2026/09/1 | Published: 2026/09/1
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