@article{ author = {Sameerad, Mahdi and Shahbahrami, Asodollah}, title = {Improving Performance of Tax Fraud Detection Algorithms using Parallel Processing Patterns}, abstract ={Abstract Tax fraud includes a large spectrum of methods including denying the facts and realities, claiming wrong information and performing financial businesses without considering legal frameworks. Nowadays, with the development of tax systems and the large volume of tax data, it is necessary to have tools to process this large data and to exploit information and knowledge. According to tax policies, especially in value-added tax resource, the rate of tax fraud is increasing. Based on the investigations, researchers use standard methods such as association rules, clustering, neural networks, decision trees, Bayesian networks, regression and genetics to detect tax fraud. Because of large volume of tax database, most of the studied algorithms are time consuming. At first, Apriori Algorithm was used. This algorithm was one of the unsupervised learning models and association rules. It is used to detect suspicious behavior of tax fraudsters. Secondly, a system for tax fraud detection based on Bayesian networks is presented and its performance is improved using parallel processing techniques. Results of the study show that using available parallel processing patterns improve the execution time of tax fraud detection algorithm considerably.}, Keywords = {Data Mining, Tax Fraud Detection, Bayesian Networks, Parallelism}, volume = {24}, Number = {29}, pages = {11-32}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-812-en.html}, eprint = {http://taxjournal.ir/article-1-812-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {Ghafari, Hadi and Pourkazemi, Mohamadhossein and Khodadkashi, Farhad and Younesi, Ali}, title = {The Optimal Tax Rate as a Fiscal policy Tool: Dynamic Optimal Theory Approach}, abstract ={Abstract Up to now in Iran's economy, a numerous tax bases have been identified with different rates. Here's the question that comes to mind is whether these rates are optimal. Is it possible to determine an average optimal rate in a way that would bring greater growth and prosperity? In the present study, we've been looking for Iran's optimal tax rate using time series data in the years 1978-2014 via a dynamic optimal control approach and the maximum principle. According to the findings, the optimal tax rate is 20%.  And the main factors affecting tax rate are: the ratio of expenditures of the private sector to the public sector, the ratio of investment in the public sector to the private sector, depreciation rate, and rate of time preference, elasticity of production function to the investment in private sector and public sector and technical progress. Among the above factors, the ratio of expenditures of the private sector to the public sector has a negative effect and the ratio of Investment in the public sector to the private sector has a Positive effect on optimal tax rate.}, Keywords = {Optimal Tax Rate, Fiscal Policy, Maximum Principle}, volume = {24}, Number = {29}, pages = {33-66}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-813-en.html}, eprint = {http://taxjournal.ir/article-1-813-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {Maddah, Majeed and Farahati, Mahboubeh}, title = {The Empirical Analysis of Fiscal Illusion in Iran (with the Emphasis on the Role of Indirect Taxes)}, abstract ={Abstract Fiscal illusion influences situation of government budget. In this paper first, has been studied possible of asymmetry in government budget using Threshold Autoregressive (TAR) and Momentum Threshold Autoregressive (MTAR) models. Then is examined hypothesis of fiscal illusion in Iranian economy. In this regard, has been specified an Error Correction Model (ECM) via the indirect tax revenues seasonal  data from during (1380- 1392 ) that the results from estimation of model show i) there is a negative casual relate on the indirect taxes to government expenditures with three lags. This finding emphasizes the existence of fiscal illusion in Iranian economy ii) is confirmed the asymmetry effect of indirect taxes on government expenditures as there is fiscal illusion in situation of reducing indirect tax iii) since indirect taxes compared to direct taxes are less observable, reducing indirect tax due to fiscal illusion and misperception of people the public services and goods price lead to increasing demand for goods and services of public. Therefore, reduction of tax cannot apply as efficient tools in order to decline of budget deficit.                                                           }, Keywords = {Direct tax, Indirect tax, Government revenue, Fiscal illusion, Asymmetry effect, Threshold Autoregressive, Error Correction Model }, volume = {24}, Number = {29}, pages = {67-97}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-817-en.html}, eprint = {http://taxjournal.ir/article-1-817-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {Mousavijahromi, Yeganeh and TotonchiMaleki, Saee}, title = {The Assessment of VAT Exemption for Goods and Services}, abstract ={Abstract The efficient VAT that does not distort the relative prices is the severely descending tax that has undesirable effects on income distribution and creates significant executive problems. The exemption is one of the tools for reduction of distributional and administrative consequences of VAT, but its overuse leads to more inefficiencies of this tax and as a result many benefits of the tax disappear. The purpose of this paper is to evaluate and review the exemptions granted in accordance with the VAT law, and it is investigating this issue that whether in designing VAT system the trade-off between efficiency goals, income distribution and ease of implementation has been considered?}, Keywords = {Income Distribution, Tools for Reducing Distributional Consequences, Efficiency Goals}, volume = {24}, Number = {29}, pages = {99-129}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-816-en.html}, eprint = {http://taxjournal.ir/article-1-816-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {Rezaei, Ebrahim}, title = {Effective Tax Policy Making in the Context of Business Cycles}, abstract ={Abstract Investigating tax policy making dealing with business cycles is the main goal of the present paper. To reach this purpose, two steps have been set up: at the first step, by analyzing the structure of tax policy in Iran's economy, priorities of policy makers have been identified. At the second step, the effectiveness of tax instruments in stabilizing (or destabilizing) business cycles has been determined. So that, despite of procyclical signs of tax rates in Iranian economy, they were not significant, statistically. So, to capture some stylized facts of Iran's economy, by employing "Fiscal Stance", instead of tax rates, it revealed that fiscal stance in Iranian economy is procyclical. Therefore, according to the global experience and existing theories, structural factors which could be effective in alleviating this procyclical space were captured. Among structural factors, the variables of production function meanwhile had a long-run relationship with the tax index, could be effective in stabilizing cycles. So, over recessions periods through protection methods, for instance, taxes must be used to keep the structural variables such as capital stock (K), and Labor (L) in a level which prevent from deep recession}, Keywords = {Tax policies, Business Cycles, Procyclical (Precyclical), Fiscal Stance}, volume = {24}, Number = {29}, pages = {131-163}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-818-en.html}, eprint = {http://taxjournal.ir/article-1-818-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {Baradaran, Vahid and Valijani, Maryam}, title = {A Model to Improve the Labor Productivity at Iranian Tax Organization (A Case Study of the Eastern Tehran General Tax Directorate)}, abstract ={Abstract Today, planning for improving productivity is the successful key in all organizations. Because of the key roles of human resources in service organizations such as the Iranian tax organization, planning for improving labor productivity is more important. In this research, an index was identified to measure the productivity of tax labors and indicator variables were developed for measuring the factors that affect on labor productivity such as environmental, personal and organizational factors. The variations of productivity variable and other measured variables are studied to identify the relations between labor productivity and considered factors. The reliability and validity of variables are checked and the productivity and indicator variables for 108 labor of tax organization are measured. The Partial Least Square method is used to study the hypothesis of this research (the Impact of environmental, personal and organizational factors on labor productivity). The proposed model’s goodness of fit is probed by determination coefficient. This criterion is about 85 percent, which means more than 85 percent of variation of productivity variable defines by the proposed model. The statistical analysis shows that the three factors directly affect on labor productivity in the case study and the organizational factor is more important to improve the productivity.}, Keywords = {Labor Productivity, Tax Organization, Partial Least Square Method}, volume = {24}, Number = {29}, pages = {165-184}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-819-en.html}, eprint = {http://taxjournal.ir/article-1-819-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {Nourbakhsh, Naeem and Zandi, Mohammadami}, title = {The Analysis of Iran’s Taxation Regime Compliance with Principles of Global Trade}, abstract ={Abstract In accordance with recent developments in globalization trend among nations, international tax law is incrementally approaching to the approved practices of world trade organization (WTO). Accordingly, nations resort to modification of their internal commercial law in a way to be more complied with principles set by WTO. In spite of insistence on justification of internal law and regulations to the rules of WTO in Iran’s fifth development plan, there are some discriminatory measurements, imposed on foreign-sourced goods, services and capital in direct tax law which needs to be amended in order to facilitate accession process for Iran. Examples of these discriminatory measurements in direct tax law are imposing different tax charges on similar activities adopted by local and non-local businesses as well as service contracts and intellectual property assignments.}, Keywords = {International Tax Law, Double Taxation Treaty, Foreign Investment, Global Trade Principles, World Trade Organization}, volume = {24}, Number = {29}, pages = {185-203}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-820-en.html}, eprint = {http://taxjournal.ir/article-1-820-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {Salari, Farz}, title = {Providing a Model to Explain Effective Factors on Staff Adherence to Ethical Behavior at Tax Affairs General Directorate in East Azarbaijan Province}, abstract ={Abstract The overall goal of this research is to identify and prioritize the factors affecting development of employee commitment to ethical behavior in order to improve and to explain the pattern of State Tax Administration in East Azerbaijan province. According to Lussier theory, commitment to ethical behavior and factors affecting on its development were defined as 43 factors by reading books, articles, previous research, and learn from experts. The research population is all employees of State Tax Administration in East Azerbaijan province, whose number is 849 people. The questionnaire gathered data, Lussier ethical behavior questionnaire and ethical behavior factors analysis is used to assess the reliability and validity of the sample analyzed. For statistical data analysis, descriptive and inferential statistical methods were used and finally a model for developing staff commitment to ethical behavior was designed.}, Keywords = {Ethics, Ethical behavior, Professional Ethics, Ethical Behavior Factors}, volume = {24}, Number = {29}, pages = {205-229}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-821-en.html}, eprint = {http://taxjournal.ir/article-1-821-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {BarghiOskui, Mohamadmahdi and Ashouri, Nahid and Ashouri, Akbar}, title = {Globalization Impact on Government’s Tax revenues to its Current Expenditures (T/G) Index}, abstract ={Abstract The Compliance of government’s expenditures with its tax revenues is the most important criteria for evaluating the performance of governments in political economy and public sector. Globalization causes governments to lose their monopoly on its implementation of fiscal policies. This study investigates the role of globalization, Oil revenues and economic growth on the ratio of the government’s tax revenues to its expenditures (T/G index) regarding Iran's economy between 1970 and 2014, using autoregressive distributed lag (ARDL) method. According to the results, Globalization had a short term positive impact and a long term negative impact on the T/G index. So in the short term Globalization’s “efficiency hypothesis” and in the long term Globalization’s “compensation hypothesis” are true for the Iran’s economy.}, Keywords = {Total Tax Revenue, Government’s Current Expenditures, KOF Index of Globalization, Resource Curse}, volume = {24}, Number = {30}, pages = {11-40}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-912-en.html}, eprint = {http://taxjournal.ir/article-1-912-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {Sepasi, Sahar and HoseiniAbkharaki, Hami}, title = {The Survey of the Efficiency of Taxation Coefficients to Assess the Taxable Profit of Contracting Companies}, abstract ={Abstract The main goal of this project is to deliberate the reliability and efficiency of tax coefficients which developed by the state tax organization. In other words, this project has been examined whether tax coefficients have been able to estimate taxable profit of companies correctly? A sample including 38 construction companies (with coefficient of 14% in tax coefficient note book) has been selected and examined through the period of 1388 – 1390. In the present project, taxable profit arising from those companies activities based on notebooks and financial statements; and taxable profit by using tax coefficients have been accounted and compared by T- tests and variance analysis. The results indicated that between these two information groups, there is a significant difference which is due to the high amount of the aforesaid coefficient. In other words the coefficient is not able to calculate the taxable profit correctly.}, Keywords = { Tax, Taxable Profit, Tax Coefficients, Profit based on Notebooks, Profit based Tax Coefficients}, volume = {24}, Number = {30}, pages = {41-63}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-915-en.html}, eprint = {http://taxjournal.ir/article-1-915-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {Maddah, Majeed and ShafieeNikabadi, Mohsen and Samiee, Ne}, title = {Investigating and Determining Optimized Tax Rates Applicable to the Optimized Level of Public Goods Demand}, abstract ={Abstract One of the basic priorities of government is public satisfaction and increased level of welfare which in turn is naturally depended on government revenue; tax is a source of government revenue through which public products and services are provided. Tax payment has a fundamental importance because a part of purchase power and savings of the society is transferred to the government to provide things such as health, training, security, and other public goods and services. The purpose of the current study is to determine optimized tax rates which can both satisfy people and remove the limitations of governmental budget in Iran economy. To achieve this objective, a public balance pattern has been provided with three sectors including households, agencies, and government-money position in which each sector tries to optimize its objective given its restrictions. In this line, firstly, the utility function of households through optimization using Genetic Algorithm would achieve optimized value of public goods demand applicable to tax payment by people. Then, optimized tax rates applicable to the optimized level of public goods demand are extracted through which achievable optimized tax rates are obtained by the government during 2000 to 2012. The optimized tax rates have been calculated in two contexts of availability and non-availability of oil income in governmental budget limitation. The results of estimations indicated that tax income performance and optimized government in the context of availability of oil income are different and the difference has high variations. Meanwhile in the context of non-availability of oil income in the model, there is a little different between tax income performance and optimized government. The findings revealed that oil income affects government performance in tax collection. By using maximum tax capability of a country and enhancing tax base, tax system performance can be improved and this leads to provide public goods and services for citizens by less dependence on oil income.}, Keywords = {Optimized tax rate, Government, Public goods, Iran }, volume = {24}, Number = {30}, pages = {65-105}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-916-en.html}, eprint = {http://taxjournal.ir/article-1-916-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {Najjari, Reza and Aahangari, Jafar}, title = {Designing and Clarification a Model for Assessing Electronic Preparation in State Tax Organization (STO)}, abstract ={Abstract Each of the previous models of e-readiness assessment in terms of purpose and level of analysis has strengths and weaknesses and design the e-readiness assessment appropriate and consistent with the characteristics and peculiarities of the studied organizations is very important. In this paper, we propose models for e-readiness assessment at the international, national and corporate investigated then using meta synthesis, the new classification of the different dimensions of e-readiness assessment to be presented. To determine e-readiness assessment indicators and the integration of acquired Delphi panel of experts and scholars in the field of e-government is composed of three stages. Finally, the model based on the data collected by questionnaires from a random sample selected 465 people STO and using structural equation modeling tested and the final model E-Readiness assessment based on the results obtained is introduced.}, Keywords = {E-Readiness, E-Readiness Environmental, E-Readiness Organizational, E-Readiness human capital}, volume = {24}, Number = {30}, pages = {107-136}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-917-en.html}, eprint = {http://taxjournal.ir/article-1-917-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {Cheraghi, Reza and Ashouri, Mahdi}, title = {The De facto Companies Tax Challenges (Article 220 of the Iran Commercial Code)}, abstract ={Abstract Many believe that de facto Corporations are not commercial due to the lack of legal personality. Here, they are viewed through a new approach from the tax and state rights perspective in order to achieve a healthy economy in the framework of companies’ law. The Commercial companies’ income is the most important tax resources of governments. The de facto corporations’ failure to register themselves as taxpayers result in major tax evasion, tax discrimination, and finally discontent among other taxpayers. The legislators must take actions to reconnaissance legal personality of these companies which have not been registered for the purpose of tax fraud. Since many jurists believe that social order depends on non-recognition of legal personality of these companies, by resorting to such an approach, a question arises from tax law perspective; does social order accepts the above opinion? And is it possible to effectively identify legal personality of these companies by using tax regulations? These questions and their answers are the main subject of this paper. The aforesaid tax approach is the reasonable logic to identify the legal personality of de facto Corporations.}, Keywords = {Commercial Companies, De Facto Corporations, Tax Fraud, Legal Persons, Legal Personality}, volume = {24}, Number = {30}, pages = {137-169}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-918-en.html}, eprint = {http://taxjournal.ir/article-1-918-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {Salehi, Mahdi and ZamaniMoghaddam, Samane and Lotfi, Afsane}, title = {The Relationship between Thinking Styles of Financial Managers and Corporate Tax Avoidance}, abstract ={Abstract The study is aimed at investigating the relationship between thinking styles in financial managers and corporate tax avoidance. The statistical population includes corporates listed on the Tehran Stock Exchange in insurance industry and bank. The required information was obtained using Sternberg and Grigorenko (1997) thinking style scales and the financial statements. To measure the tax avoidance, three variables have been used including the effective tax rate, effective cash tax rate, income differences before tax and tax revenue (tax difference). The results showed a significant relationship between local and conservative thinking styles and corporate tax avoidance.}, Keywords = {Thinking Styles, Tax Avoidance}, volume = {24}, Number = {30}, pages = {171-187}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-919-en.html}, eprint = {http://taxjournal.ir/article-1-919-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {Behravan, Hossein and Nowghani, Mohsen and Ojaghlou, Kamal}, title = {The Case Study of Tax Action and Effective Sociological Factors for Taxpayers of VAT in Zanjan}, abstract ={Abstract The aim of this research is to study tax action and sociological factors affecting taxpayers in Zanjan. Some theories emphasize on free and creative subject and some others emphasize on the role of structure in selecting the choices of tax compliance and evasion, and the third group of theories emphasize on a combination of both. Theory of Giddens is one of the most important of them. After extracting hypotheses, theoretical and operational definitions of variables, a questionnaire was designed with appropriate validity and reliability. The number of 231 taxpayers was selected to complete the questionnaire by random sampling. The hypotheses were tested using the SPSS software. The results show that instrumental rationality, the social trust structure and perception of tax fairness influence tax action.}, Keywords = {Tax Evasion, Instrumental Rationality, Tax Fairness, Supervision of Tax Institution, Social Trust}, volume = {24}, Number = {30}, pages = {189-212}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-920-en.html}, eprint = {http://taxjournal.ir/article-1-920-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {Erfani, Alireza and Rezaee, Mohammadghasem and Eskandari, Maral}, title = {The Impact of Inflation Targeting on Tax Revenues: A Cross-country Analysis}, abstract ={Abstract The Central Banks Independence is one of the main prerequisites for implementing the framework for inflation targeting. In this framework, central banks shouldn’t require to keep nominal currency rate, economic growth rate increase inconsistent to inflation and too much reliance on seingniorage revenues. It is important for governments to rely on tax revenues to meet general resources rather than borrowing from central banks. According to Batini & Luxon (2006), by strengthening central bank independence and issuing a clear command to financial officials for keeping inflation low, the inflation targeting system make the government free from seingniorage revenues. As result it is expected for governments try to collect tax revenues to compensate tax revenue inflation. This article theoretical analysis indicates that inflation targeting encourages governments to increase taxation efficiency and increase tax revenue. The hypothesis of this research is supported by empirical criteria by using econometric technique and emphasis for dynamic data and GMM for time period of 1995-2012. The results indicate that the dummy variable of inflation targeting has positive effect on tax rate and the independent variable of shifting the head of central bank has negative effect on it.}, Keywords = {Inflation Targeting, Tax, Dynamic Panel, GMM}, volume = {24}, Number = {30}, pages = {213-241}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-921-en.html}, eprint = {http://taxjournal.ir/article-1-921-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {}, title = {The New Approach to Tax Compliance, Providing a New Framework}, abstract ={Abstract  In this study, a framework for tax compliance is presented in which both the power of tax authorities and trust in them are related dimensions for understanding enforced and voluntary compliance. The dynamic interactions between power and trust are considered. The framework known as slippery slope framework assumes that tax compliance is depended on authorities’ power and Trust in them and voluntary cooperation. The Structural Equation Modeling is used to test slippery slope framework and 362 business owners will be examined. The results show that trust is positively related to voluntary compliance. The trust on authorities also is positively related to legitimate power and negatively correlated with coercive power. The Legitimate power and coercive power are related to forced compliance. Overall, the results are showing the multidimensional nature of power and trust and their relationship with tax compliance. The results also illustrate the importance of power and trust in tax policy.}, Keywords = {Tax Compliance, Legitimate Power, Coercive Power, Trust, Slippery Slope Framework}, volume = {24}, Number = {31}, pages = {11-30}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-979-en.html}, eprint = {http://taxjournal.ir/article-1-979-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {}, title = {A Study of Tax Policy Effects on consumers’ Welfare through Overlapping Generation Model}, abstract ={Taxation is a legitimate and generally accepted approach for funding governments' expenditures. Tax reforms have impacts on production modes and income distribution which in turn furnishes profound changes in economy's performance. Taxation results in deadweight loss, hence economic policy should take into account the impacts of tax reform. Using a 55-period Auerbach-Kotlikoff Overlapping Generation Model, this study tries to simulate tax policy in order to calculate the current and future generations' welfare impacts of the tax reform in Iran. The results of the model show that changing from tax base[1] and capital income tax to consumption tax can raise individuals' welfare by 6.2%, while changing from tax base and labor income tax to consumption tax can raise individuals' welfare by10%.     [1]. In this paper, changing tax rates means decreasing a tax rate which result in increasing other tax rate (e.g. reduced tax rate on capital income and increase tax rate on Consumption, and reduced tax rate on labor income and  increase tax rate on Consumption).}, Keywords = {Tax Policy, Welfare, Overlapping Generation Model}, volume = {24}, Number = {31}, pages = {31-58}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-980-en.html}, eprint = {http://taxjournal.ir/article-1-980-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {}, title = {Controlling Tax Evasion without Audit using Game Theory}, abstract ={In this paper, we introduce a new solution to tax evasion problem using game theory. Most of the papers investigating tax evasion model the game between government and taxpayer and calculate the probability of audit and evasion. However, the game played in this paper has changed the structure of game between government and taxpayers and models a game between taxpayers. In fact, government is not a player here and just imposes some rules that affect the outcomes of the game. The results show that in equilibrium, government manages to take the logical tax without audit and so taking cost.}, Keywords = { Tax Evasion, Audit Cost, Logical Tax, Game Theory}, volume = {24}, Number = {31}, pages = {59-77}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-981-en.html}, eprint = {http://taxjournal.ir/article-1-981-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {}, title = {A Review of Tax Reforms in Iran & around the World (with an Emphasize on Tax System Modernization)}, abstract ={Tax reform is a process through which policies and administration methods of taxation are changed in order to increase government revenues, gain economic stability, improve resource allocation and tax system efficiency. Accordingly, the approaches of tax reform are mainly aimed at decreasing distortional effects of taxes in order to maintain economic competitiveness, decreasing tax rates diversities to reduce unwanted distortions of relative prices, expansion of value added tax to decrease tax burden of the productive sectors, vertical equity rather than horizontal equity, as well as reducing administrative and compliance costs of taxation. In general, tax administration reform is one aspect of the reform of a tax system and it includes a broad range of measures to be taken in order to improve implementation processes of taxation. Modernizing of tax processes is one of the aspects of tax administration reform. During the last decades, most of the countries have accelerated the use of ICT in tax administration in the area of delivering online taxpayer services, online payment and so on. Even in some countries, cell phone based technologies are used in taxation. According to the experiences of tax reforms around the world, tax policy reform should be done prior to any tax administration reform and hence tax modernization. In other word, tax policies, rules and regulations should be redesigned based on information technology. Otherwise tax processes mechanization may encounter internal resistance and external objections and the desired results may not be achieved. In this regard, tax simplification should be a priority of any tax reform program, and tax forms should also be as simple as possible while keeping taxpayer obligations at a minimum level. The tax system of Iran has been witnessed major changes both in tax policies and tax administration in line with the execution of the article 59 of the Third Development Plan Act.}, Keywords = {Tax System Reform, Tax policy reforms, INTA, Information Technology }, volume = {24}, Number = {31}, pages = {79-100}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1100-en.html}, eprint = {http://taxjournal.ir/article-1-1100-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {}, title = {Tax Avoidance and Timeliness of Earnings Announcement: A Case Study of Tehran Stock Exchange}, abstract ={The present research is concerned with exploring the relationship between tax avoidance and timeliness of earnings announcement. To do so, book-tax difference and effective tax rate are used to measure tax avoidance. A sample of 107 firms listed in Tehran Stock Exchange during the years 2010-2014 were chosen, and the research hypothesis is tested using multivariate regression model based on panel data technique. The results indicate that tax avoidance activities can delay earnings announcement. Having tried to fill the gaps in the related literature, this study help tax authorities, investors and other stakeholders make informed decisions.}, Keywords = {Tax Avoidance, Book-tax Difference, Effective Tax Rate, Timeliness of Earnings Announcement }, volume = {24}, Number = {31}, pages = {101-118}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-983-en.html}, eprint = {http://taxjournal.ir/article-1-983-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {}, title = {An Investigation of Tax Incentives for Membership in Business Groups}, abstract ={Holdings and business groups compared with independent firms have more incentives to shift their income for tax purposes and have higher flexibility for transferring income through intragroup transactions by managing transfer pricing between each other. Also, member of business groups have the ability to allocate income between taxable and tax-exempt firms to pay less taxes. This research aims to identify and explain the factors which affect tax management in holdings and business groups listed in Tehran Stock Exchange. The proxy used to measure tax management is effective tax rate. To test the research hypotheses, we use OLS regression with panel data. After running the model on 144 listed firms in Tehran Stock Exchange during 1382-1391, the results show that the effective tax rate in member of business groups is lower compared with independent firms. The results also show that the effective tax rate in firms in diverse business groups is lower compared with other business group.}, Keywords = {Tax management, Effective Tax Rate, Business Groups, External Financial Dependency}, volume = {24}, Number = {31}, pages = {119-144}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-984-en.html}, eprint = {http://taxjournal.ir/article-1-984-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {}, title = {The Role of Organizational Shareholders in Relationship between Disclose Quality and Tax}, abstract ={The current research tends to study organizational shareholders roles in relationship among disclose quality and tax avoidance. In order to operationalize disclose quality, the companies accepted in Tehran’s securities and exchange by Tehran securities and exchange organization were ranked. In this research, following pelesco (2004), Desa and Darmapla (2006, 2009) works, the difference between accounting income (income before tax) and taxable income was used as a proxy for tax avoidance and income and loss statements information was used to compute taxable income. Finally, two levels were considered for organizational shareholders: top level and bottom level. The Shareholders that have more than 50% stocks are top level and those who have less than 50% stocks are bottom level. In this research, 100 companies accepted in Tehran securities and exchanges during 2007-2014 were studied. The research method is correlation and the hypotheses test method is correlation test and multi-variable linear regression and the difference test of averages of two independent communities were used. In order to test hypotheses, Spss16 and Eviews7 software was used. The research Findings show that disclose quality in companies with tax avoidance is less than other companies and organizational shareholders have not meaningful, statistical effect on relationship between disclose quality and tax avoidance. Also, there is statistically meaningful and negative relationship between disclose quality and tax avoidance in companies that have top organizational shareholder level and there is not statistically meaningful relationship between disclose quality and tax avoidance in companies that have bottom organizational shareholder level}, Keywords = {Organizational Shareholders, Disclose Quality, Tax Avoidance, Securities and Exchange Organization}, volume = {24}, Number = {31}, pages = {145-174}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-985-en.html}, eprint = {http://taxjournal.ir/article-1-985-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {}, title = {A Model of Electronic Tax Declaration Adoption Based on Taxpayers\' Viewpoints in Semnan Province}, abstract ={The aim of the present study is providing a model of electronic tax adoption based on taxpayers' viewpoints. This study is applied in terms of objective and is descriptive survey in terms of data collection. The statistical population of the current research is Guild and industrial units in Semnan Province; using a two-stage stratified sampling method, 400 samples were considered. The hypotheses of the research have been tested using path analysis technique by SMART PLS software. According to results, the impact of national culture and trust on portal quality and use of system have been supported; the impact of portal quality on perceived ease of use, perceived usefulness, user satisfaction have been supported; besides, the impact of perceived ease of use, perceived usefulness, user satisfaction on behavioral intention have also been supported and finally the impact of behavioral intention on system usage have also been supported yet, the direct impact of perceived ease of use and perceived usefulness on system usage have not been approved.}, Keywords = {Electronic Tax, National Culture, System Usage, Trust }, volume = {24}, Number = {31}, pages = {175-204}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-986-en.html}, eprint = {http://taxjournal.ir/article-1-986-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2016} } @article{ author = {ab_arabmazar@sbu.ac.ir,}, title = {}, abstract ={}, Keywords = {The Analysis of the Effects of Efficient Fiscal and Tax Policies on Private Investment in Iran with an Emphasis on Corporate Income Tax and Fiscal Indiscipline }, volume = {24}, Number = {32}, pages = {11-34}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1036-en.html}, eprint = {http://taxjournal.ir/article-1-1036-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2017} } @article{ author = {mosavi@pnu.ac.ir,}, title = {The Evaluation of Tax Exemptions of Article 132 Impact on Firms’ Establishment and Investment in Iran’s Less Developed Cities}, abstract ={Abstract Nowadays in many developing countries, tax incentives are used in order to attract investment and it seems, in order to affect the local economy, levying lower taxes is always the easiest solution selected by the governments. However, still providing a coherent condition and framework for tax incentives to boost investment, economic growth and increase employment is one of the challenging and investigating issues for economic policymakers, especially financial authorities, and researchers in developing and even developed countries. On one hand, the effectiveness of such tax incentives is considerable as a policy package compared to its costs, and on the other hand, the economic theories are considering seriously reducing the cost of investment. The aim of this paper is to study the impact of tax exemptions of the article 132 on firms entering and investment in Iran’s less developed cities over the period 1996 – 2008. The method used is Synthetic Control Method (SCM). The optimal weights are derived systematically and via an optimization process. In this method, in order to obtain the results in the case of the mentioned tax exemptions’ lack for the treated cities, the weighted combination from results of control counties (ineligible counties for the tax exemptions) is used. The results indicate that tax exemptions of Article 132 have no impact on firms entering and investment in Iran’s less developed counties.}, Keywords = {The Less Developed Counties, Tax Exemptions, }, volume = {24}, Number = {32}, pages = {35-58}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1038-en.html}, eprint = {http://taxjournal.ir/article-1-1038-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2017} } @article{ author = {}, title = {The Optimized Tax Rates under Tax Rent-Seeking Conditions by using Genetic Algorithm}, abstract ={Abstract Tax is one of the financial policy tools in regulating various economic activities to achieve economic balance and to establish social justice. Tax policies can not only help to provide financial resources for government, but also contribute to economic development and growth. Government can use appropriate tax policies and optimized combination of direct and indirect taxes to accomplish successfully optimized resource assignment, redistribution of income and social justice. In other words in tax literature, the optimized taxation theory has been developed with the aim at considering justice and equality. The optimized tax rates are a series of rates which values should be selected in a way to maximize utility function and to produce maximum revenue and has minimum negative consequences. The tax revenues affect the efficiency of financial policies implementation. One of the factors affecting government performance in receiving tax revenues is rent-seeking opportunities through which the possibility of tax unpaid may occur. This paper tries to extract the optimized tax rates in the context of rent-seeking economy in terms of a public balance system and intelligent optimization methods (Genetic Algorithm). The results of optimization of described models indicated that in the context of rent-seeking in government tax revenues, tax on consumption is more than optimized level and conversely, tax on wage and payment is lower than the optimized level. These findings indicate that the possibility of rent-seeking on wage tax is more than consumption tax due to implementation complexity and its reception. Meanwhile, rent-seeking in consumption tax is lower than another due to transparency and a single rate.}, Keywords = {Optimal Tax Rate, Rent Seeking, General Equilibrium, Genetic Algorithm}, volume = {24}, Number = {32}, pages = {59-96}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1039-en.html}, eprint = {http://taxjournal.ir/article-1-1039-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2017} } @article{ author = {}, title = {Social Marketing in Tax Administration: Explaining the Role of the Client Revenge in Initiation to Tax Evasion}, abstract ={Revenge is an anti-social and negative behavior which causes different behavior and consequences. This study considers not only the factors result in revenge behaviors but also their consequences in tax administration. The method of this study is descriptive and quantitative. The statistic population is taxpayers who have referred to the headquarters of the state tax administration of Tehran in the summer of 1394. The sample was 430 subjects, selected by using simple random sampling. The questionnaire was used for measuring variable and the software Warp PLS5 and SPSS18 were used for analyzing the data. The results indicated that each variable such as organization image, trust, lack of acceptance problems, lack of transparency rules, feeling of injustice and failure in rendering services result in revenge of taxpayers to tax administration and finally lead to negative word of mouth and increasing intention of tax evasion.}, Keywords = {Revenge, Negative Word of Mouth, Intention to Tax Evasion, Tax Administration }, volume = {24}, Number = {32}, pages = {97-123}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1040-en.html}, eprint = {http://taxjournal.ir/article-1-1040-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2017} } @article{ author = {}, title = {An Investigation of the Correlation between Tax Avoidance and Disclosure Quality in the Listed Companies of Tehran Stock Exchange (TSE) by the Simultaneous Equation Method (3SLS )}, abstract ={Tax avoidance involves a set of mechanisms that decreases tax payable in the framework of laws and regulations. Tax avoidance can affect on transparency of information in the firms and vice versa. On this reasoning, the correlation between tax avoidance and disclosure quality is investigable. The statistics sample is about 104 listed companies which are studied over 2010-2014 and the data is analyzed by simultaneous equation method and the correlation between them is investigated. Our findings show there is a negative simultaneous relationship between tax avoidance and disclosure quality. These findings are useful for tax policy makers in determination of relationship between tax avoidance and disclosure quality.}, Keywords = {Tax Avoidance, Disclosure Quality, Simultaneous Equation }, volume = {24}, Number = {32}, pages = {125-144}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1041-en.html}, eprint = {http://taxjournal.ir/article-1-1041-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2017} } @article{ author = {}, title = {The Tax System Compatible with Economy of Resistance in Iran (with an Emphasis on Macroeconomic Stabilization, Flexibility, Transparency and Accountability)}, abstract ={Tax system as an instrument of fiscal policy for the distribution of income and wealth, is sensitive to economic fluctuations and considered as decisive factor in the realization of resistance economy. The purpose of this paper which is done by the economic-juridical analysis, examination of the tax system compatible with the resistance economy, the role and influence of this system to realize the resistance economy in Iran with an Islamic approach. The research findings show that "the tax system compatibility" index is harmonious fusion of individual indicators such as the ratio of taxes to GDP, the degree of transparency and accountability, the flexibility of time and place and time of receipt of the tax breaks. The tax system which is compatible with smoothing business cycles and growth in the real economy can stabilize and increase resistance threshold of macroeconomic country. The transparency in all economic sectors, including the tax system and broadening the tax base could increase tax revenue and also reduce the pressure on the existing tax base, which in turn would boost production and thus increase state economic resistance threshold. The tax evasion and the underground economy represent incompatibility of tax system with economy of resistance in Iran.}, Keywords = {Resistance Economy, Flexibility, Accountability, macro economy Stabilization, Transparency, Tax System }, volume = {24}, Number = {32}, pages = {145-176}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1045-en.html}, eprint = {http://taxjournal.ir/article-1-1045-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2017} } @article{ author = {}, title = {The Feasibility of Arbitration Use in International Tax Dispute Settlement}, abstract ={It is in the interest of most States to eliminate double taxation upon persons or enterprises involved in transnational commerce. Because such disputes involve, on the one hand, the states which impose taxes, and private entities on the other, taxation disputes between such parties are not easily susceptible to arbitration. Hence, to achieve a greater share in global trade, governments should eliminate double taxation. Nowadays, in tax treaties, settlement of tax disputes is considered more than ever. In case there is no agreement on avoidance of double taxation, taxpayers can only bring their cases into local tax authorities of government, but where such agreements exist, national government of the taxpayer may get involve into the judicial process and play an effective role.}, Keywords = {Words: Double taxation, Arbitration, Mutual Agreement Procedure}, volume = {24}, Number = {32}, pages = {177-194}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1046-en.html}, eprint = {http://taxjournal.ir/article-1-1046-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2017} } @article{ author = {}, title = {Moral Motivation and Trainingin the Islamic Tax System}, abstract ={One of the outstanding aspects in Islamic taxes such as Khums and Zakat is the use of a voluntary system for motivation, calculation and payment. In contrast, conventional taxes mainly use a control-incentive framework for tax compliance. Using an analytical approach, the current paper evaluates the plausibility of the two tax systems by asking whether we could use control and incentive polices in the Islamic tax system, as it is used in the conventional tax system. I hypothesize that morality plays an important role in the Islamic tax system and use of control and incentives might produce problems such as intrinsic motivation crowding out effect and weakening the moral training capacity of Islamic taxes. According to the findings of the paper, the use of sever control policies and conventional incentive polices affect moral incentives for tax payments in two ways. The control policies erode self-esteem and incentive polices change the mentality of agents about exchange market for tax payment. It seems that the efforts of Islam to expand the system of self declaration, the consumption of taxes in place in which they have been collected, flexible tax rates, the necessity of good intention during paying taxes and emphasis on training aspects of the tax, shows that Islam has been aware of the negative effects of control and incentive polices on tax morale.}, Keywords = {Islamic Taxes, Conventional Taxes, Tax Moral, Tax Compliance}, volume = {24}, Number = {32}, pages = {195-221}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1047-en.html}, eprint = {http://taxjournal.ir/article-1-1047-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2017} }