Showing 3 results for Aghaee
Fereshteh Hajmohammadi, Allahmohammad Aghaee,
Volume 19, Issue 10 (9-2011)
Abstract
Tax revenue is the most important resource of governments to fund state's current expenditures with the least undesirable economic effects. Therefore, tax administration as a collector authority should increase tax revenue by promoting taxpayers to pay their tax obligations voluntarily according to the law. Today self assessment and voluntary compliance are the most popular approach to collect the taxes effectively. This paper by the use of Jenkins and Forlemu findings provides an overview of the subject of effective factors on tax compliance and core elements of taxpayer service approach. At the same time, it has attempted to emphasize on close connection between voluntary compliance, taxpayer services and implementation of information technology products. So the paper provides a conceptual framework of voluntary compliance, typology of compliance models and service-oriented approach by using information systems. Finally it contains a discussion of the key elements of Jenkins and Forlemu's taxpayer service approach.
Hasanagha Nazari , Allahmohammad Aghaee, Seyyed Hamid Joshaghaneenaeeni,
Volume 19, Issue 12 (3-2012)
Abstract
The studies show that tax system is one of a few systems in which most of the taxpayers are given a range of incentives. Among these incentives, tax holiday which is commonly known as complete tax exemption in many economic and cultural sectors' activities is also the most widespread and the commonest type of incentives in the country. The present literature and empirical studies show that this kind of incentive is not only the most inert but also the most costly incentives. It is assumed that justice means giving right to its owner (rightful). Social justice is achieved through a mutual observance of individuals' and state's rights. One of the financial rights of the Islamic governments is official tax income as its main revenue. The full-fledged criteria of this right is exactly interest assessment, so there is a real and logical relationship between social justice and interest assessment on tax policies such as tax bases, tax rates, tax exemption and incentives. If it necessitates using tax incentives to attract investment, it will be necessary to establish the effect of these incentives and exemptions. If tax incentives are included in tax itself, it is expected that in addition to meeting its objectives, has more efficiency. Another type of tax incentives which is accompanied with justice and tax revenue increase is expanding tax capacities and applying single tax rate.
Allah Mohamad Aghaee, Majid Maddah,
Volume 28, Issue 47 (11-2020)
Abstract
Taxes are the most stable government revenues and they can be used as tools to implement social justice and to encourage investment. The purpose of this article is to determine the optimal vat rate by using a neoclassical growth model in Iran. To this end a generalized segmented growth model including household, firm and government was first developed. Using the parameters of the Iranian economy and social accounts matrix (Sam 1395), the mentioned model is calibrated and the optimal tax rate is determined in two scenarios in such a way that it receives the most income and has the least disruption. The research method is analytical and using a macroeconomic model. The research model is in the framework of computable general equilibrium model (CGE) and tax achievement in different scenarios. The results show that the implementation of vat at different Rates and in two scenarios 5 and 10 percent will increase the general level of prices, reduce GDP, increase government revenue, reduce household income and expenditure, increased total absorption and exchange rate.