@article{ author = {Tayyebnia, Ali and Siyavashi, Somayyeh}, title = {Taxation of E-commerce in Iran}, abstract ={One of the newest business activities in recent years is related to the emergence and development of e-commerce. The extension of e-commerce increases the possibility of evading from the taxation of new income resources which have traditionally been taxed in other ways. Having in mind the importance of this matter, the present research is going to investigate e-tax systems throughout the world and to introduce a model for the establishment of an electronic taxation system in Iran. An infrastructure needed for e-commerce is to provide for security which is very important in the e-commerce environment and for which there is a large amount of demand. Lack of security in the virtual world can be a barrier to the development of e-commerce. Our proposed model for the taxation of e-commerce in Iran is based upon making use of a secure electronic exchange database whereby the government presents security to users and exchangers and, at the same time, taxes their e-commerce activities. In this paper, we have used Delphi method and Sign Non-Parametric / Freidman tests to assess our proposed model of e-taxation. The findings obtained are as follows: the best tax category to be applied to e-commerce is VAT but the Iranian VAT laws and regulations should be modified prior to being applied to e-commerce the creation of an electronic database by the Iranian government is economically justified real and legal entities in Iran are sufficiently willing to make use of this electronic database a national TIN code is required for the identification and tracing of companies engaged in the electronic environment the best way of providing security in an electronic database is to use digital signature and digital certificate sellers are the best agents for the collection of taxes moreover, there is a need for concluding agreements with other countries on such topics as the exchange of information and avoiding double taxation.}, Keywords = {Taxation of e-commerce, digital signature, digital certificate, VAT, security }, volume = {17}, Number = {7}, pages = {9-44}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-122-en.html}, eprint = {http://taxjournal.ir/article-1-122-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2010} } @article{ author = {Arabmazar, Ali Akbar and Dehghani, Ali}, title = {An Estimation of Business and Profession / Corporate Income Tax Efficiency in Provincial Tax Offices}, abstract ={Estimating tax capacity of a region or of the whole country provides the information needed for responding to financial and executive problems resulted from the implementation of economic policies. The present study aims at estimating tax capacities of the two tax categories, “business and profession income tax” and “corporate income tax” in the Iranian provinces through making use of the data of some effective variables. To this end, we have explored the variables involved in tax revenues of the provinces, and by using data of 28 different provinces within the time span 1379-1385 (2000-2006), we have resorted to SFA method to estimate the efficiency of each tax category in question in any of the Iranian provinces. According to the findings obtained, as for the business and profession income tax, the average tax efficiency of developed provinces (excluding Tehran Province) for the period in question has been 72.3% while it has been 66.5% in less developed provinces. And as for corporate tax income, the average tax efficiency of developed provinces (excluding Tehran Province) has been 47.8% while it has been 72.4% in less developed provinces. The present research has calculated the “tax inefficiency” of each province as the gap between the potential and realized legal capacities. As for tax effort indices, the results show that over time, the average tax effort has decreased for business and profession income tax but it has increased for corporate income tax.}, Keywords = {Tax efficiency, tax effort, business and profession income tax, corporate income tax}, volume = {17}, Number = {7}, pages = {45-64}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-123-en.html}, eprint = {http://taxjournal.ir/article-1-123-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2010} } @article{ author = {Rezaee, Ebrahim}, title = {Role of Tax Incentives and Tax Effective Rates in Investment Dynamism: A Macro-Economic Approach}, abstract ={Just like other developing countries, in the recent decade, the importance and significance of taxes in the Iranian economy has attracted the attention of economic researchers and that of policy makers. In the present paper, while I will focus on one of the most important aspects of tax system, i.e. the whole set of incentives effective tax rates will be calculated and analyzed from a macro-economic standpoint. The most important issues are the efficiency of tax incentive system and the working of effective rates. To do the task, I have simulated the time series in question and, by using Neo-classic Growth Theory and Jorgenson’s Theory on capital cost and defining the investment path, I have explored the impacts of investment cost and its components and the impacts of some other variables. The findings indicate that tax exemptions do not work as incentives and do not have a considerable impact on investment. However, assets depreciation system may be used as an alternative tax incentive to invoke investment.}, Keywords = {Tax incentives, effective tax rates, investment, depreciation, Neo-Classic Growth Model }, volume = {17}, Number = {7}, pages = {65-84}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-124-en.html}, eprint = {http://taxjournal.ir/article-1-124-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2010} } @article{ author = {MousaviJahromi, Yeganeh and KhodadadKashi, Farhad and Ziarati, Minoo}, title = {Exploring the Relationship between Market Concentration Degree and Corporate Income Tax Effective Rate: Case of Iranian Rubber and Plastic Industries (1995-2005)}, abstract ={This paper is aimed at exploring the relationship between taxes and market structure within the framework of the relationships among three variables “industry’s monopolist power” (market concentration degree), “tax” (corporate income effective tax rate), and “company’s start up costs” (represented by “capital inventory”). The period covered is 1995-2005. The estimation has been done through making use of Schumpeter, Galbraith, and Sutton’s ideas. Findings of this paper are consistent with Schumpeter and Sutton’s ideas since they show that with an increase in the tax rates, the market monopolist power increases while an increase in the capital inventory will make it more difficult for the firms to get into the industry and as a result, both the market monopolist power and the market concentration degree will go up.}, Keywords = {Corporate income effective tax rate, market concentration degree, market monopolist power}, volume = {17}, Number = {7}, pages = {85-100}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-126-en.html}, eprint = {http://taxjournal.ir/article-1-126-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2010} } @article{ author = {Khodamipour, Ahmad and Ansari, Abdolmahdi and Namazian, Ali}, title = {The Impacts of Reassessment of Assets of Companies on the Disclosure of Their Real Assets and Their Actual Income Taxes}, abstract ={The existence of widespread inflation in different societies and the complexity of financial analysis methods as well as the variety of the needs of internal/external users of such analyses in combination with sensitivities of decision making authorities all together have necessitated the presentation of realistic information to be used in financial reporting processes. Reassessment of fixed assets, in its turn, is a result of such changes. The present research aims at exploring the impacts of reassessment of assets of companies on the disclosure of their real assets and their actual income taxes. This research makes use of both descriptive (correlation) and survey study methods. In addition to the data gathered from the administration of a researcher-made questionnaire, some information needed (data of 2001-2007) has been extracted from financial statements of companies running under the supervision of Industrial Development and Renovation Organization of Iran (IDRO) and Iranian Mines and Mining Industries Development and Renovation Organization (IMIDRO). Research findings indicate that there is a strong effective relationship between reassessment of assets and the disclosure of companies’ real assets. On the other hand, reassessment of assets has affected the income taxes of the companies in question though in a one-way manner.}, Keywords = {Reassessment of assets, the amount of reassessment, fair value, disclosure, tax, historical value}, volume = {17}, Number = {7}, pages = {101-120}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-127-en.html}, eprint = {http://taxjournal.ir/article-1-127-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2010} } @article{ author = {Tagahvi, Mehdi and Darvishi, Bagher and ShahikiTash, Mohammad Nabi}, title = {An Investigation of Capital Gain Tax}, abstract ={Although the Iranian tax system has been trying to make some tax reforms including the introduction of VAT system and despite the fact that there have already been some important tax reforms, many structural problems with the Iranian taxation system still remain. In order to make structural tax reforms aimed at improving the current status of the Iranian tax system, we may apply two different approaches: first, introducing new tax categories, and second, improving the performance of existing tax bases. The present paper is, first of all, aimed at exploring theoretical and applied issues relevant to capital gains, and then involves itself in studying the economic impacts of this tax category followed by investigating other countries’ experiences in relation to CGT. The findings obtained indelicate that in order to establish a CGT system in Iran, we are required to take into consideration such fundamental issues as real/unreal gains, long-term/short-term gains, adjustments made on the bases of inflation rates and depreciation of the acquired gains, the difference between capital gains and individuals’ ordinary incomes, and the way you may treat capital losses as opposed to capital gains. As for CGT economical impacts, the findings obtained show that the introduction of such a tax category may influence such economical variables as investment, savings, companies’ fiscal policies, the families assets combination, capital costs, the demands for assets, and the number of exchanges of assets. The efficiency of CGT in respect of having desirable impacts on some of the above-mentioned variables is ultimately a function of different methods applied to the introduction of this tax category.}, Keywords = {Capital gain tax, cross-countries experiences, tax rates, exemptions }, volume = {17}, Number = {7}, pages = {121-154}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-128-en.html}, eprint = {http://taxjournal.ir/article-1-128-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2010} } @article{ author = {Ban, Hass}, title = {Tax on REITs: A Modern Tax on Housing and Capital Markets}, abstract ={Since a few years ago, many countries have realized the unique and exceptional role of taxes as the only global instrument for making economical the investments on housing markets within the capital market through the vehicle of REIT investment and as such, they establish their REIT markets one after another. Through making use of the modern financial institution of REIT (i.e., through the application of modern REIT technology to Iranian markets) with all its fiscal and financial characteristics, it will be possible to organize tax categories for housing markets and to tax the transactions of their securities in the capital markets. It is also possible to improve the working of the existing tax system through the standardization of processes and monitoring in both the capital and housing markets. The critical role of taxes in improving business environments in the housing market through the REIT financial instrument and in decreasing the investment risks both in the capital market and in Tehran Stock Exchange can not be ignored. The present paper is aimed at introducing the REIT financial instrument and at presenting the results of a field-comparative study being done on the topic of “investing on the housing market through the capital market” focusing on “its advantages and opportunities for the Iranian tax system”.}, Keywords = {REITS, tax on REITs, income tax, tax on dividends, capital gains tax, housing/lands/construction market, capital market}, volume = {17}, Number = {7}, pages = {155-184}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-129-en.html}, eprint = {http://taxjournal.ir/article-1-129-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2010} } @article{ author = {HozhabrKiani, Kambiz and Mohammadi, Fardin and Gholami, Elham}, title = {Calculating Optimal Rates of “Business & Professions Income Tax” and “Corporate Income Tax”}, abstract ={In this paper, optimal tax rates for real and legal entity income taxes have been estimated. Optimal taxation means optimal maximization of total utility functions of entities with regard to the budget constraint and a constraint wherein the entities make their choices of labor supply taking into consideration the relationship between labor and income. The foundation of our estimation has been Diamond’s model (1998) which is itself an extended form of Diamond and Myrrless’s model (1971). This model is, in its turn, an adaptation of Saez’s model, an important optimal taxation model. The statistic population being used for the calculation includes real entities in Tehran and legal entities in Tehran and Kermanshah cities. In order to cover the fairness of income distribution, the statistical data has been classified in terms of income deciles, and Gini coefficient was calculated as an indicator of income distribution variance. Then, an appropriate model which is assumed to have the best impact on the decrease of the Gini coefficient has been selected. Finally, through the application of the selected model and taking into account different levels labor force elasticity (for real entities) and services supply elasticity (for legal entities), the optimal tax rates have been calculated. The results obtained indicate that in the Iranian tax system, the application of new rates would lead to a better distribution of income as well as an increase of 150% in the government tax revenues. Moreover, the calculated rates are able to be interpreted on the basis of an extended formulation of Laffer’s curve.}, Keywords = {Business and professions income tax, corporate income tax, optimal tax rate, income distribution }, volume = {17}, Number = {6}, pages = {7-40}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-130-en.html}, eprint = {http://taxjournal.ir/article-1-130-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2009} } @article{ author = {Ansari, Mohammad Esmaeil and Ostadi, Hossein and Javeri, Fereshteh}, title = {The Relationship between Organizational Health and Working Positive Attitudes in Isfahan Tax Affairs Head Offices}, abstract ={Taking into account the role and importance of human resources as a strategic resource in organizations and bearing in mind the human capital as the second major factor involved in the collection of taxes (the first factor being the national income), the performance of human capitals in organizations, specifically in the Iranian National Tax Administration is highly important. The present paper aims at exploring the impacts of organizational health on working positive attitudes. A sample of 279 members was selected out of a statistical population of 1219 employees through a categorized random sampling in proportion to the intended sample size. The research instrument has been a questionnaire of 41 items and as for the data analysis, we have first resorted to a descriptive analysis and then, we have done inferential analyses on the data gathered within Pearson’s correlation, multi-variation regression analysis and variance analysis methodologies. Research findings indicate that there is a significant relationship between the organizational health and the employees’ working attitudes and that organizational health is of a great significance in INTA due the positive impact it has on employees’ working positive attitudes.}, Keywords = {Organizational health, healthy organization, working positive attitudes, philanthropy}, volume = {17}, Number = {6}, pages = {41-66}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-131-en.html}, eprint = {http://taxjournal.ir/article-1-131-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2009} } @article{ author = {AminRashti, Narciss and Rezaee, Mohammad Ghasem}, title = {Forecasting Direct Tax Revenues (for the Fifth Five-Year Economic, Social, and Cultural Development Plan of I. R. Iran)}, abstract ={One of the most important components of the government budget is the tax revenues. Having knowledge of tax volumes which can be collected from different tax bases will help the government in optimally allocating the resources for tax collection purposes, in doing exact financial plantings, and in identifying the extent to which citizens have participated in providing for the government’s public expenditures. In the present research, we have made use of statistical data of the years 1961-2005 in order to estimate direct tax revenues (corporate income tax, individual income tax, and property tax) of the years 2010-2014 (the period covered by the Fifth Five-Year Economic, Social, and Cultural Development). The findings indicate that direct tax revenues will have an increasing trend in the fifth development plan and that the ascending trend of corporate income tax has not deviated from its long-term trend up to the year 2005 in the sense that the collected taxes have all the time been less than forecasted but as from 2005 onward, due to the addition of the performance of oil sector, the collected revenues have been more than forecasted. On the hand, as for individual income tax, the collected revenues have been less than forecasted and the revenues collected from the property tax category have been more than forecasted.}, Keywords = {Direct taxes, forecasting, time series models, Fifth Development Plan, ARIMA }, volume = {17}, Number = {6}, pages = {67-92}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-132-en.html}, eprint = {http://taxjournal.ir/article-1-132-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2009} } @article{ author = {Ghodrati, Hassan and Doustdar, Esrafil}, title = {An Investigation and a Model of Rental Valuation for Business Properties in Tehran City Tax Affairs Organization}, abstract ={The present paper aims at exploring rental valuation of business properties. According to Iranian tax laws, rental valuation of properties should be done by a Real Estates Valuation Committee. This committee divides Tehran city into 162 blocks and allocates a rental value/square meters in each block. The present research is firstly aimed at determining indices and factors affecting the rental value of business properties and at presenting an appropriate model for valuation. Then, we test a hypothesis indicating that “the valuation procedure applied by INTA is inefficient” and compare our proposed model with INTA’s method. The statistical population of this research includes all business units acting legally within the geographical area of Tehran. Through some interviews and reviews of literature, we have characterized 16 indices as possibly affecting the valuation of rental value. Then, through developing a questionnaire to be filled up by experts of Tehran City Tax Affairs Organization, 9 indices have been separated as the most important factors. In order to develop the model, after selecting a sample of 383, the 9 indices in question have been measured. Then, in order to develop and validate the intended model, we have calculated the Spearman’s correlation coefficient along with Kendall’s coefficient in the significant level of 0.01 leading to the separation of 6 indices followed by running a linear multiple regression and the administrating the STEPWISE methodology. In the nest stage, estimated rental values have been calculated using both our proposed model and INTA’s methodology. The two sets of values have then been compared against the actual market rental values. The final stage of the research includes testing the “proportion of success” hypothesis (p) as well as testing the hypothesis of “comparison of proportion of success in the two populations” (p1-p2) in order to verify the research hypotheses.}, Keywords = {Rental value, valuation indices, valuation model, Valuation Committee}, volume = {17}, Number = {6}, pages = {93-114}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-133-en.html}, eprint = {http://taxjournal.ir/article-1-133-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2009} } @article{ author = {MohammadNourbakhshLangeroudi, Mohsen and JavadiNikgou, Mohammadrez}, title = {Barriers to Complete Establishment of VAT System in Iran}, abstract ={Taxes are divided into two groups of direct and indirect taxes. VAT, as a tax levied on the consumption of goods and services, is a subcategory of indirect taxes. There are some barriers to the complete establishment of VAT system in Iran. The present paper aims at capturing these barriers in terms of their significance and their priorities. To this end, “complete establishment of VAT” has been assumed to be the dependent variable while some external/internal factors in both micro and macro levels are handled as the independent variables. The instrument for gathering data has been a questionnaire consisting of 39 items of which the validity has been verified by referring to experts and the reliability has been calculated through Chronbach’s Alpha Coefficient methodology (0.91 for macro external factors, 0.75 for micro external factors, and 0.88 for internal factors). The questionnaire has been administrated in a sample of 150 members including academic faculty members and VAT staff in Guilan and Tehran provinces. The data gathered has been analyzed through T test and Freidman’s statistical test. According to the results obtained, all macro external factors, internal micro factors and internal factors are respectively involved in incomplete establishment of VAT in Iran and as such, all hypotheses of the research have been verified.}, Keywords = {VAT, descending status, underground economy, tax threshold, comprehensive social security system, taxpayers’ information database }, volume = {17}, Number = {6}, pages = {115-138}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-134-en.html}, eprint = {http://taxjournal.ir/article-1-134-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2009} } @article{ author = {Ashena, Mostafa and Yousofi, Hamidreza and Sadeghi, Farzaneh}, title = {Intellectual Capital: A Valuable Effective Capital for INTA}, abstract ={Nowadays, all organizations are required both to measure and manage their intangible assets and to continuously promote these assets in order to maximize the conditions needed for achieving their goals and objectives. Organizations which are not able to continuously promote their knowledge-based assets will inevitably sacrifice their survival. In this research we have studied such issues as the classification of organizations’ assets, definition of intellectual capital, the rationales behind focusing on intellectual capital and on measuring it, restrictions of traditional accounting systems, models and approaches to the measurement of intellectual capital, and (dis)advantages of internal / external reporting of intellectual capital. Research findings obtained indicate that the organizations’ achievement is a function of their ability in managing their intangible assets. In order to manage these assets, we should first identify and measure them. Since the Iranian National Tax Administration’s duties are governance-based in nature and since this organization is expected to provide for a considerable portion of the government revenues, it is obliged to identify, assess, and manage its intangible assets in order to make it possible to plan for making optimal use of these resources.}, Keywords = {Intellectual capital, human capital, structural capital, customer capital}, volume = {17}, Number = {6}, pages = {139-156}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-135-en.html}, eprint = {http://taxjournal.ir/article-1-135-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2009} } @article{ author = {Zayer, Ayat}, title = {The Status of Simplification in Tax Reform Plans: Global Experience and the Challenges for the Iranian Tax System}, abstract ={In recent two decades, tax simplification has turned to be one essential component of tax reform plans in different countries. This is not only due to negative impacts complexity has on voluntary compliance costs resulting in tax evasion, but also due to the fact that it is a big barrier to tax fairness and efficiency (in case of income taxes) and as such, it is a factor far beyond administrative and compliance costs. Although a deeper understanding of various aspects of tax simplification requires more comprehensive investigations, this paper, which seems to be just a point of departure for putting such issues under discussion in Iran, aims at exploring different dimensions of tax simplification, reviewing different countries’ experience, and, in the end, offering some recommendations for reforming the Iranian tax system. Investigations show that a low compliance rate, a high volume of administrative circular directives, and an inappropriate combination of tax revenues do obviously indicate that the existing taxation system in Iran is quite complicated. Therefore, one of the essential challenges ahead of the Iranian taxation system can be tax simplification, in general, and tax laws simplification, in particular, which demands for a serious interaction between tax authority and legislating institutions.}, Keywords = {Tax reform, complicatedness, tax simplification, tax compliance }, volume = {17}, Number = {6}, pages = {157-184}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-136-en.html}, eprint = {http://taxjournal.ir/article-1-136-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2009} } @article{ author = {Pourzamani, Zahra and ShamsiJamkhaneh, Abolghasem}, title = {Factors involved in the difference between taxable income declared by business corporations and taxable income assessed by tax authorities: Case of West Tehran Tax Affairs Head Office}, abstract ={The present paper seeks to explore the factors involved in the difference between the taxable income declared by business corporations and the taxable income assessed by tax authorities. To this end, data of business corporations’ performance (data of the fiscal years 2005 and 2006 being recorded in their statuary books) were gathered from tax cases filed with West Tehran Tax Affairs Head Office and, through making use of relevant statistical methods and software, were put under investigation. The findings obtained indicate that there is a significant difference between the declared and assessed taxable incomes. Moreover, the factors involved in this difference are all, in isolation, significant. In order to show the degree of importance of each factor, the proportion of each variable in the overall difference were calculated and Freidman Test was used.}, Keywords = {Tax, commercial corporations, taxable income, tax affair unit }, volume = {17}, Number = {5}, pages = {9-26}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-137-en.html}, eprint = {http://taxjournal.ir/article-1-137-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2009} } @article{ author = {MousaviJahromi, Yeganeh and TahmasebiBoldaji, Farhad and Khaki, Narges}, title = {Tax evasion in the VAT system: A theoretical model}, abstract ={This paper aims at presenting a theoretical explanation of economic factors involved in the emergence and development of tax evasion in the VAT system. According to the model proposed here, it is inferred that an increase in the cost payments subject to VAT will result in an increase of tax evasion or a decrease of tax compliance. Moreover, an increase in the probability of being caught or an increase in the sanction rate (as for cases where the tax files are not investigated) will result in an increase of tax compliance level and a result, in a decrease of tax evasion. The findings obtained, having supported theoretically, can help the Iranian VAT authorities in adopting a variety of appropriate policies to prevent tax evasion.}, Keywords = {Tax, VAT, tax compliance, tax evasion, tax avoidance, VAT evasion model }, volume = {17}, Number = {5}, pages = {27-38}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-138-en.html}, eprint = {http://taxjournal.ir/article-1-138-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2009} } @article{ author = {NikiOskoui, Kamran and AsadollahzadehBali, Mir Rostam and ZamanianM.A.inEconomics;ATaxResearcheratTaxResearchDepartment,INTAM.A.inEconomics;D, Mahboubeh}, title = {The role of taxes in explaining the budget deficit fluctuations}, abstract ={Fiscal policies have an effective and dynamic role in the process of economic development. They are an almost inseparable part of countries’ economic processes. The efficiency of fiscal policies is a function of proper arrangement and combination of fiscal policy instruments namely, the government revenues and expenditures as well as their flexibility and their being effective on economic goals. In Iran, however, fiscal policies are not sufficiently efficient due to the significant role of oil revenues in the government budget and insufficient tax revenues alongside with inflexibility of government expenditures. The inefficiency of fiscal policies has, in its turn, back grounded the role of tax revenues in decreasing the government budget deficits. This study aims at examining the relationship between budget deficit fluctuations and tax revenues using a structural VAR approach. By imposing long-run restrictions on a VAR model, four structural shocks have been identified: oil income shock, real product shock, tax shock and government expenditure shock. The results show that an impulse in the tax revenue decreases the economic growth (a result which is in line with economic theory) but this negative effect converges to zero in the long-term. Positive impulses both in the oil income and the real product increase the tax revenue levels. Moreover, the government expenditure shock leads to an increase in tax revenues after three periods of time. The results of accumulative impulse response functions show that positive shocks both in oil income and tax revenue decrease the budget deficit levels but the decreasing effect of an oil income shock on the budget deficit is larger than the tax revenue. A variance decomposition of variables shows that real product shocks and tax revenue shocks are the main sources of fluctuation of tax revenues but government expenditures shock dose not have an important role in explaining tax revenue changes. The high degree of dependency of the government budget on oil revenues, unimportant role of taxes in budget deficit changes and great effects of structural factors in budget deficit fluctuations are main outcomes inferred from the variance decomposition of budget deficit.}, Keywords = {Government budget deficit, tax revenues, oil incomes, structural VAR approach, structural shocks}, volume = {17}, Number = {5}, pages = {39-68}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-139-en.html}, eprint = {http://taxjournal.ir/article-1-139-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2009} } @article{ author = {MuradiNaqade, Mahdi}, title = {Depreciation allowances: A comparative study}, abstract ={In this paper, depreciation allowances stipulated in the Iranian tax laws are compared with those of some selected countries. Buildings, some assets used in the energy sector and intangible assets were selected among fixed assets for comparison purposes. The rationale behind selecting the above-mentioned assets consists of such issues as the large share of buildings in the total assets of most firms, the large share of the energy sector in the Iranian economy as well as the overall importance of intangible assets and their being neglected in most studies. It is difficult to compare depreciation allowances on a cross-country basis due to the diversity of calculation methods. In order for the comparison to be possible, the nominal percents of asset recovered costs in periods of 5 and 10 years were used, instead of rates or methods of depreciation. The results show that as compared with most of countries in question, the Iranian tax laws provide more incentives in cases of such assets as buildings, patents and licenses and weaker incentives for the energy sector assets and goodwill. The findings also indicate that the high inflation rates in Iran could reduce the incentive effects of depreciation allowances. The paper has ended up in the presentation of some policy recommendations and some proposals for the adjustment of depreciation rules in Iran.}, Keywords = {Tax incentives, fixed assets depreciation, depreciation allowances, comparative study }, volume = {17}, Number = {5}, pages = {69-92}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-140-en.html}, eprint = {http://taxjournal.ir/article-1-140-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2009} } @article{ author = {Hajmohammadi, Fereshteh}, title = {Legal requirements for the access to / exchange of banking and bank information for tax purposes inside and outside the country}, abstract ={The present paper aims at exploring how to develop legal requirements for improving the access to banking information and for the exchange of tax and banking information. To this end, I have resorted to a library work within a comparative framework wherein I have briefly studied the relevant guidelines issued by OECD and have tried to investigate the current Iranian banking and taxation systems from the viewpoint of information exchange in order to compare these systems against international standards. Research findings obtained have finally resulted in some recommendations for improving the existing procedures in Iran.}, Keywords = {Banking secrecy, banking information, information exchange, taxation}, volume = {17}, Number = {5}, pages = {93-114}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-141-en.html}, eprint = {http://taxjournal.ir/article-1-141-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2009} } @article{ author = {Saeedi, Parviz and Nohtani, Hosseinali}, title = {An investigation into the replacement of VAT for CIT in non-producing companies}, abstract ={The present research aims at exploring the impacts of replacing VAT for company income tax (CIT) in non-producing companies of Golestan Province. To this end, the taxable income of a sample of 283 companies was extracted and the value-added of each company was estimated through the accumulative method bearing in mind four rates of 1.5, 3, 7, and 10. Since the research data was not normal, we have made use of non-Parametric Wilcoxon Test and Friedman Test. The findings indicate that the replacement of VAT (with rates of 1.5, and 3) for CIT in non-producing companies will result in a decrease in the provincial tax revenues while the replacement of CIT with two VAT rates of 7 and 10 will lead to an increase in tax revenues. So, if the government decides to substitute the modern, revenue generating and transparent system of VAT for the current system of CIT, it is recommended to use VAT rates of 7 and 10, the latter being internationally supported.}, Keywords = {Tax, CIT, value added, VAT, non-producing companies }, volume = {17}, Number = {5}, pages = {115-136}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-142-en.html}, eprint = {http://taxjournal.ir/article-1-142-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2009} } @article{ author = {Shafiee, Saeeideh and SabouriDeilami, Mohammad Hass}, title = {Approaches to fighting against money laundering with special emphasis on tax strategies}, abstract ={Nowadays, money laundering is considered as one the major financial crimes in the world and consists of converting or transferring a property for the purpose of concealing its illegal source or of assisting any persons engaged in committing such crimes. Tax evasion is a sub-category of money laundering and, in many countries, both tax evasion and money laundering are pervasive. So, tax system reform is one of the most important strategies for fighting against money laundering. In the Iranian economy, too, there has been an increasing focus on fighting against money laundering since a few years ago. In addition to the approval of the Act for Fighting against Money Laundering by Islamic Consultative Assembly in 2007, the implementation of some tax plans and laws have already assisted or will assist the realization of this goal. Among these plans and laws, one may refer to the implementation of VAT system, the obligation imposed on the issuance of invoices, Tax Automation Reform Administration (TARA) plan, and the assessment of feasibility of reintroducing the aggregate income tax system.}, Keywords = {Money laundering, tax system, VAT, aggregate income tax }, volume = {17}, Number = {5}, pages = {137-169}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-143-en.html}, eprint = {http://taxjournal.ir/article-1-143-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2009} } @article{ author = {Arabmazar, Ali Akbar and Hosseini, Mirza Hassan and Shafiee, Zeynab}, title = {A Performance Assessment of Tehran City Tax Affairs Office on the Basis of a Balanced Scorecard Model}, abstract ={To develop and survive in the modern competitive environment, all governmental/non-governmental organizations do need an effective system of performance assessment enabling them to measure the efficiency and effectiveness of their organizational programs and processes, and of their human resources. Efficient organizations do not suffice to gathering and analyzing data, but rather, they try to make use of data for improving their performance and for getting to their intended missions and strategies. In other words, instead of resorting to performance assessment, they involve themselves in performance management. According to what was said, Tehran City Tax Affairs Office, as one of the most important administrative divisions of INTA, is required to harmonize itself with other divisions of INTA and to change itself in accordance with the stakeholders’ expectations thorough administrating pre-determined strategies and assessing its overall performance. This paper deals with how to apply a balanced scorecard (BSC) model to the performance assessment of Tehran City Tax Affairs Office.}, Keywords = {Strategic management, performance assessment, balanced scorecard (BSC) }, volume = {17}, Number = {4}, pages = {9-30}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-144-en.html}, eprint = {http://taxjournal.ir/article-1-144-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2009} } @article{ author = {Izadinia, Naser and Rasaiian, Amir}, title = {The Relationship between Tax and Capital Structure in Iran}, abstract ={The capital structure of a firm plays an important role in its investment decision-making and, as result, in its overall performance outcome. The effect of taxes on the capital structure has already been studied by some researchers. The present paper is aimed at studying the relationship between the capital structure and taxes imposed on the Iranian companies listed on Tehran Stock Exchange. A sample of 48 companies whose data of a thirteen-year period (1995-2007) was available has been selected. Cross-sectional and panel data regressions have been used in order to test the research hypotheses. A distributed-lag model, too, has been used for hypothesis-testing purposes. The signification level of the model has been calculated through T and F statistics. The obtained results show that there are no relationships between capital structures of the companies listed on the TSE and their taxes. The findings resulted from the hypothesis-testing through the distributed-lag model have also indicated that there is not a very significant relationship between capital structures of the companies listed on the TSE and their taxes.}, Keywords = {Capital structure, tax, cross-sectional regression, panel data regression}, volume = {17}, Number = {4}, pages = {31-44}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-145-en.html}, eprint = {http://taxjournal.ir/article-1-145-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2009} } @article{ author = {Samadi, Abbas and MahdaviKhou, Rez}, title = {Impacts of Managerial Ethics on Organizational Commitment: Case of Employees of Hamedan Tax Affairs Head Office}, abstract ={Ethics is an essential requirement for a sound and healthy society. It is due to its positive individual, organizational, and social consequences that ethics has always provoked scholars, instructors, and organization managers to try to maintain and improve it. The adaptation of managerial solutions will gradually result in the improvement of trust, commitment, and effort which are all necessary for the success of an organization. On the other hand, in the existing literature of management and behavioral sciences, organizational commitment has been regarded as an important factor involved in shaping human interactions. For many theoreticians, organizational commitment leads to the individual’s dependence on the organization and as such, organizations are inclined to raise commitment levels in their employees. The present research is a descriptive survey study focusing on correlation relationships. The independent variable intended in this study has been “managerial ethics” and we have focused on the impacts of this variable on the three dimensions of organizational commitment as accounted for by Allen and Meyer. On the basis of theoretical foundations, the following hypothesis has been developed and tested against the data gathered form the employees of Hamedan Tax Affairs Head Office: “there is a direct positive relationship between managerial ethics and organizational commitment”. The findings resulted from the hypothesis testing indicate that in various levels of managerial ethics, all three dimensions of organizational commitment namely “normative”, “emotional”, and “continuous commitment” are significantly related. In other words, as the level of managerial ethics increases, the level of organizational commitment increases as well.}, Keywords = {Ethics, managerial ethics, organizational commitment, employees of tax affairs offices}, volume = {17}, Number = {4}, pages = {45-72}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-146-en.html}, eprint = {http://taxjournal.ir/article-1-146-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2009} } @article{ author = {Amouri, Mahdi and Bagheri, Behrooz}, title = {Identifying and Prioritizing the Financial Ratios Affecting Taxable Income}, abstract ={Identifying high-risk tax returns and locating them in the sample to be audited is of a great significance in any taxation system. In a “Risk-Based Audit Selection” system (RAS), one of the most important criteria of identifying high-risk tax returns is that of financial ratios affecting taxable income. The present research has aimed at identifying and prioritizing ratios involved in determining whether or not a given tax return is assumed to be a high-risk one. Through a questionnaire-based survey study including the analysis of the gathered data on the basis of an AHP technique, it has been concluded that such financial ratios as “net income”, “earnings per share” (EPS), “stock return”, and “working capital return’ which are normally calculated on the basis of the firms’ income, do influence on the taxable income and as such, are of great importance in deciding on risk degrees of tax returns.}, Keywords = {Risk-Based Audit Selection (RAS), high-risk tax returns, financial ratios, taxable income, AHP}, volume = {17}, Number = {4}, pages = {73-80}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-147-en.html}, eprint = {http://taxjournal.ir/article-1-147-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2009} } @article{ author = {JamshidMalekAra, Bahm}, title = {The Relationship between Time Management and Vocational Burnout in the Employees of West Azerbaijan Tax Affairs Head Office (2007)}, abstract ={The present research has aimed at capturing the relationship between time management and vocational burnout of the employees of West Azerbaijan Tax Affairs Head Office. The statistical population includes all the employees working at the above-mentioned office. The research instrument consists of two questionnaires: “Maslach Burnout Inventory” and “Azizi Moghaddam’s Questionnaire on Time Management”. The results of a Pearson’s Correlation Test have shown that in the significance level of 0.001, there is a significant relationship between the two variables in question. The findings have also indicated that all dimensions of time management excluding the dimension of “saying no” are significantly related to vocational burnout.}, Keywords = {}, volume = {17}, Number = {4}, pages = {81-98}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-148-en.html}, eprint = {http://taxjournal.ir/article-1-148-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2009} } @article{ author = {Noorian, Abdolhassan and KhaleghiRekhneh, Zahr}, title = {An Integrated System for the Taxation of Real Estates Rental Income}, abstract ={The implementation of an e-tax category requires not only technological and legal infrastructure but also a strong mechanized system in order to achieve the intended objectives and to guarantee the desired organizational efficiency. To implement an e-tax system including a mechanized system for the taxation of real estates rental income, it is necessary to identify the prerequisites needed. The present paper deals with these prerequisites through an investigation of the present status of the Iranian taxation system and the processes, challenges, and problems of taxing real estates rental income, as well as drawing up the desired status expected from the implementation of IT technologies in relation to the introduction of an e-tax category and an integrated system for the taxation of real estates rental income in addition to giving an outline of the data base required for the implementation of such a mechanized tax system. The list of the prerequisites identified has been evaluated through a measurement of the elites’ attitudes and the gathered data has been tested against a two-sentence test. The obtained results show that all the identified prerequisites are verified by the elite except for three items.}, Keywords = {Integrated system, e-tax, mechanization, tax on real estate income, data base }, volume = {17}, Number = {4}, pages = {99-132}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-149-en.html}, eprint = {http://taxjournal.ir/article-1-149-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2009} } @article{ author = {Zayer, Ayat and Shafiee, Saeedeh}, title = {Impacts of the Global Financial Crisis on the Iranian Tax Revenues}, abstract ={This paper focuses on impacts of the global crisis on some macro structure variables of the Iranian economy. To do the task, the trends of changes in GDP, tax revenues, governmental expenditures, international trade, and the capital market have been analyzed through techniques of VAR and variance analysis. Then, the impacts of the crisis on the Iranian tax revenues have been accounted for in terms of different tax categories. The findings obtained indicate that keeping in mind the descending trends of the above-mentioned indices in 2008 it is predictable that in 2009, too, the crisis will have some more severe impacts on the Iranian economy.}, Keywords = {Financial crisis, oil revenues, tax revenues}, volume = {17}, Number = {4}, pages = {133-170}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-150-en.html}, eprint = {http://taxjournal.ir/article-1-150-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2009} }