Seyed Mahdi Ramezani, Mohsen Dastgir, Ali Asgari, Abdollah Khani,
Volume 21, Issue 18 (9-2013)
Abstract
This paper is to survey risk-based tax audit and it’s determinants by emphasizing on taxpayers size and experience of other countries which is conducted through audit plan based on risk and tax compliance management, calculation and assessment methods of risk with proper services and education to taxpayers. According to this research model, tax administration can use risk-based audit plus external and internal data such as custom, bank, insurance and previous tax return data to confirm taxpayers’ information by means of risk- based analysis and Information Technology (IT), statistical methods and current software like data mining in order to risk Scoring of each taxpayer. High and low risk taxpayers can be detected by risk- based scoring system and providing profile for each taxpayer which lead to maximum tax income with Tax equity and improvement satisfaction level of taxpayers by focusing on high risk taxpayer regard to resource limitation
Heshmatollah Asgari, Anahita Roozitalab, Amir Mansouri,
Volume 29, Issue 49 (5-2021)
Abstract
Most tax policies are based on how taxpayers make decisions based on classical economic models. However, the studies show that the conventional decision-making models that are independent of the foundations of social psychology and they are designed only based on economic components, cannot explain the changes and the precise way of decision makers. The tax tendency is one of the most important approaches to improve the efficiency of tax organizations. The goals of this approach are achieved when it can properly identify and control the factors affecting it. The aim of this study is to investigate the willingness to pay taxes using behavioral economics tools. Therefore, the questionnaires were distributed among the production units located in Semnan industrial town with 50 workers or more to examine the taxpayers tendency to pay taxes. The findings show that there are two implications of behavioral economics, other measures of behavioral economics such as ownership effect, subjective accounting, anchor effect, fairness and etc, explain the willingness of individuals to pay taxes. Therefore, if the government pays special attention to the criteria of behavioral economics in collecting taxes, the most taxpayers are willing to pay the right amount of tax timely.
