Journal of Tax Research

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Generally speaking, tax is deemed as a manifestation of the government's authority and plays a key role in procuring public revenues as the most critical factor. Indeed, we might say that continuity of the governmental activities depends on collecting taxes. As taxes are of high importance in most of the countries especially Iran and England, therefore, lots of powers and sanctions have been granted to the taxation system, in order to assure assessing and collecting taxes. In this paper, these sanctions can be divided into administrative, criminal and civil which are explained and compared according to the rules, regulations and available official documents in two countries i.e. Iran and England. It shouldn't be neglected that the will of the people plays an important role in implementing Tax Law and sanctions. Thus, the effective success factor in ensuring implementation of these laws will be the promotion of cooperation of taxpayers and finally enhancing taxation culture of society. Originally, growing public awareness about laws and its consequences results in more promotion in all countries.

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In this research, governments must always respond to the public at different times and places in order to meet basic needs and demands, such as job creation, national security, price stabilization, etc. The government, as one of the key beneficiaries of corporations, relies on tax returns that are filed and submitted by taxpayers to determine tax rates. In spite of the government's reliance on the declarations of taxpayers, the tax expressed is not the same as the tax deducted in most cases. The research data were analyzed by using a sample of  120 companies listed in Tehran Stock Exchange during the years 2011-2017 using multivariate regression and multivariate regression models. The results of the study showed that economic sanctions increase the tax gap and reduce tax revenues. Also, political communications also increase the tax gap and decrease tax revenues. Under economic sanctions, companies are turning to the underground economy in order to escape tax evasion and keep cash in the company.

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The philosophy behind the establishment of universities is to educate human resources for the purpose of economic and social development. Investment in higher education ensures economic growth. The government should intervene in this area to optimize public resources and guide university development along the right path. The objective of the present research is to assess the requirements for allocating resources to higher education in Iran. For this purpose, key indicators for financial resource allocation have been identified in two categories: demand-driven and supply-driven. Taking into account the impact of sanctions, recommendations for designing a financial resource allocation model for higher education have been proposed. In this study, a systematic review of theoretical foundations was conducted, analyzing 92 selected scientific and research articles. An initial model was proposed based on these findings. Subsequently, through semi-structured interviews with experts and expert panel discussions, the requirements for financial resource allocation were documented, considering the effects of sanctions and the country’s fiscal capacities. According to the research findings, shifting government financial resource allocation indicators from supply-driven to demand-driven in higher education facilitates the achievement of quantitative and qualitative development goals for universities and mitigates the negative impact of sanctions on financial resource allocation to higher education. Additionally, financial resources should be redesigned with greater reliance on tax instruments to ensure financial sustainability.