per
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
2014-09
22
22
0
0
article
Welfare Effects of Tax Reforms in Iran: A Dynamic General Equilibrium Model
Sara Kamali Anaraki
1
Hossein Raghfar
2
In recent decades, tax reform has gained lots of policy attentions in most countries in the form of changes in the tax base and tax structure. Due to the excess burden of taxation, economists have made a considerable effort to minimize the distortions. To do so, they choose appropriate tax base or tax combinations in order to increase public welfare. Accordingly, dynamic analysis has gained favor over static analysis in various fields of economics, particularly in fiscal policy. Due to the importance of tax revenues for government and presence of problems such as tax evasion in Iran, tax reform has gained priority in economic reform agenda. This paper uses a dynamic general equilibrium model based on the fifty-five period overlapping generation model of Auerbach and Kotlikoff (1987) to simulate tax reform in Iran. This study is the first in its kind in Iran. The results suggest that there are significant welfare benefits (4-6% increase in lifetime utility) when factor income taxes are replaced by consumption tax.
http://taxjournal.ir/article-1-413-en.pdf
Tax Reforms
Overlapping Generation
Capital Accumulation
Transition Dynamics
Public Welfare
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Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
2014-09
22
22
0
0
article
Theoretical Analysis of Direct and Indirect Taxes ProgressivityAspect Inspired by Khums and Zakah
Naser Elahi
1
Economic development and fair income distribution are two significant objectives of every economy. Since tax is a very important instrument for policy making which has considerable effects on many variables such as motivational system and job selection, leisure time and as a result economic growth, Gross Domestic Product (GDP) and Ratio of consumption to GDP, income distribution, government budget and even environment Tax system is of particular sensitivity. By reviewing Khums and zakah, this paper seeks to develop a strategy for regulating Islamic finance. The strategy’s objective is to increase economic development and fair income distribution simultaneously. As the noble prize winner indicates an instrument should be employed for realizing multiple economic objectives proportionate to each of them”. This paper is going to show that Islam devises a solution to make these two objectives realized.
http://taxjournal.ir/article-1-414-en.pdf
Direct and Indirect Taxes Progressivity
Khums
Zakah
per
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
2014-09
22
22
0
0
article
A Model for Estimating Zakah (Case Study of Qom Province)
Mohammadesmaeel tavassoli
1
Since Zakah (charity) is almost always mentioned alongside Salah (prayer) in the Qoran, and there are many sayings and narratives about the importance, extent, spending and adequacy of financial resources to alleviate poverty, there would be some kinds of misconceptions that tax can be replaced by zakah in Islamic countries. Therefore, all the Islamic governments’ needs as poverty alleviation which is the main objective of Zakah would be met. On the other hand, in respect of potential Zakah estimates which have been done according to the current feqh, some scholars indicated that even food poverty could not be alleviated by this kind of Zakah and other scholars believe that Zakah amount which is more than poverty alleviation can cover Imam Khomeini Relief Foundation’s costs. The present research seeks to prove that there are differences between legal opinions in properties subject to Zakah. If the differences are removed, estimates indicate that this Zakah will alleviate poverty entirely. For correcting model, the deductable costs should be modified regarding zakah properties based on percentages of water and dry farming and based on provinces’ climate change which affect average zakah rate according to the experts’ opinions. At the end this paper estimates Qom province’s Zakah amount and compare it with Imam Khomeini Relief Foundation’s costs.
http://taxjournal.ir/article-1-415-en.pdf
: Tax
Zakah
Estimating Method
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Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
2014-09
22
22
0
0
article
The Relationship between the Relative Size of Received Tax from Iranian Idustrial Enterprises and the Structural Elements of the Market with theAim of Reforming Tax System Based on Panel Data
Vahid Jalalvand
1
Mohammad Nabi Shahiki Tash
2
Taxes after oil are the main source of government revenue. The more precise tax is predicted relying on statistics, information and tax policy reform, the better it can help policy makers to achieve economic development and growth goals accordingly, it is required to provide a scientific model to improve financial liabilities of firms in the industrial sector. The purpose of this study is to investigate the factors that influence the relative size of financial liabilities, calculated on the basis of industry market structure variables. In this study, after calculating indicators of financial market structure and relative size of firms’ tax and the monopolistic competitive industry breakdown, industries are examined in the framework of a theoretical model in the ISIC classification for the period of (1381 - 87) and by the combined data model. The findings suggest that the degree of concentration Herfindahl–Hirschmn Index (HHI), the severity of barriers to entry, Minimum Efficient Scale (MES) and the ratio of investment to capital stock (M/K) based on panel data model associated with the relative size of Industrial firms’ tax, are significant.
http://taxjournal.ir/article-1-416-en.pdf
Concentration Herfindahl – Hirschman Index
Economies of Scale
Intensity Excludes.
per
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
2014-09
22
22
0
0
article
The Study of the Relationship between Firm’s FinancialPolicies and its Profit Stability
Mohamadreza Abdoli
1
Hamid Panahi
2
The objective of this research is to study the relationship between firm’s profit stability and its tax policies. The statistical population includes 130 firms selected from the accepted firms in Tehran stock exchange for the time period of 1386-1390. The Simple Linear Regression and logistic Models were used for testing hypotheses. The firm’s tax policies were studied through identifying the difference between the declared and the assessed tax. The results have indicated that the more the difference, the less the firm’s profit stability. Furthermore there is no robust evidence that there is significant relationship between firm’s profit stability and the importance of tax subject and its inclusion in an independent audit report. There is also no significant relationship between variation coefficient and firm size as control variables and tax policies.
http://taxjournal.ir/article-1-417-en.pdf
Tax policies
Profit Stability
Simple Linear Regression Model
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Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
2014-09
22
22
0
0
article
Advertising Impact on Tax Compliance (A case study of Businesses Subject to Paragraph (c), Article 95, Direct Tax Act)
Faridoddin Allame Haheri
1
Amir Hortmani
2
Arman Behrad
3
In many countries the main part of government revenue resources is raised by tax. Among countries tax share of total public revenues is different and it depends on development level and economic structure. So, governments have focused on practical solutions such as increasing tax collection and decreasing costs of tax collections as the most important issues. During previous years a series of media advertising activities have been done to develop and create desirable tax culture. This paper has attempted to review advertising activities’ impact as an index of improving tax related activities. This research is applied and descriptive and it uses questionnaire as an instrument for collecting data, so it is a kind of survey and field study. The statistical population includes all businesses subject to paragraph (c) of Direct Tax Act in Shahrekord in 1390 which is estimated 6300 and the random sample has been selected as 362 by Cochran formula. The reliability of questionnaire is 0.95 and data was analysed by SPSS19. The results have indicated that advertisement has average impact on tax payment and on fields like public awareness of tax laws, sanctions and the way to spend it, tax culture expansion and tax justice promotion, the impact is less than average level.
http://taxjournal.ir/article-1-418-en.pdf
Tax
Taxpayers
Tax Compliance
Advertisement
per
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
2014-09
22
22
0
0
article
Identification and Prioritization of Variables for implementation of Performance-Based Budgeting in Iranian National Tax Administration
Ghodratollah Talebnia
1
Yahya Hassasyeganeh
2
Hamidreza Vakilifard
3
Rahmatollah Mohammadipour
4
Performance-Based Budgeting (PBB) is the latest attempt to use performance indicators in allocation of resources in public sector. PBB experts normally attempt to place emphasis on output rather than input. Iran has made efforts to establish the PBB system but this goal has not been yet realized. The methodology of the research is descriptive by the means of survey-analytical approach. In this research, the possibility of establishment of PBB in Iran has been examined from three perspectives (Policymaking, Implementing, and Monitoring). The conceptual model of this research has been formed with a comprehensive review of literature of PBB all over the world. At first, with an extensive review of literature in the countries who implemented PBB or trying to implement it, we identify all variables, which are necessary for a suitable Performance Budgeting model. Then the PBB experts test the necessity of these variables in Iran and finally the existence has been proved by the statistical methods. Finally 23 variables were found that are very important for implementing PBB in Iran.
http://taxjournal.ir/article-1-419-en.pdf
Performance-Based Budgeting (PBB)
Policymaking
Implementing
Monitoring
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Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
2014-09
22
22
0
0
article
The Study of Taxpayer’s Perceptions of Tax System’s Fairness and its Effect on Tax Compliance Behavior
Hassan Almasi
1
Angela Ameli
2
Fereshteh Hajmohamadi
3
Voluntary tax compliance is one of the important approaches to promote tax organization’s efficiency. The aims of this approach will be successfully realized when tax authorities properly identify and control the related affecting factors. Generally in tax compliance related studies, economic factors are more emphasized. While, according to the international researches, internal and psychological factors are as important as economic ones. Tax system’s fairness perception is one of the important internal factors which have been focused in recent decades by researches. Perceived fairness is the base to mutual confidence and it is emphasized in tax compliance. This descriptive and survey study has been sought to assess the effects of perceived tax fairness on taxpayers compliance behavior. At the same time the effects of tax knowledge and tax system complexity on tax fairness perception has been reviewed. The Structural Equations Modeling Method has been used to test researches hypotheses. The results of research have indicated that perceived tax fairness significantly influence tax compliance behaviors tax knowledge positively influences fairness perceptions tax complexity has an inverse relationship with fairness perceptions.
http://taxjournal.ir/article-1-420-en.pdf
Tax Systems Fairness
Exchange Fairness
General Fairness
Retributive Fairness
Tax Compliance