@article{ author = {}, title = {Trade Liberalization and Tax Structure in WTO Member Less -Developed and Developing Countries}, abstract ={In this paper, the relationship between trade liberalization (three different indicators) and total tax revenues collected from four tax bases has been examined using a panel data of 32 less -developed and developing countries (members of WTO) during the period 2000-2015. Although many independent variables have already been included in the models to study the effect of the structural features as well as institutional and political constraints on tax revenues, the present study focuses on reviewing the effect of trade liberalization on tax revenues using different trade liberalization indicators. To this end, three indicators "trade openness", "tariff rate" and "trade freedom" have been taken into account as representatives of liberalization and the results obtained show that each of these indicators has had different effects on tax revenues. Based on the results, tax revenues are not so much affected by the increased trade openness (trade share of GDP) and trade freedom (removal of tariff and non-tariff barriers), while the impact of trade liberalization on the tax structure in the form of lower tariff rates is more than the impacts of  two other indicators of liberalization. The results also show that an increased liberalization (for each of the three indicators used for trade liberalization) is associated with a shift in tax mixture in developing countries. With an increase in the liberalization level, international trade taxes have been reduced, and domestic taxes (such as taxes on goods and services, corporate income tax, and personal income taxes) have increased.}, Keywords = {Trade Liberalization, Tax Revenue, Tax Bases, Structural Features, Institutional and Political Constraints}, volume = {26}, Number = {37}, pages = {11-40}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1378-en.html}, eprint = {http://taxjournal.ir/article-1-1378-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {An Empirical Analysis of Effects of Direct Taxes on Income Distribution in Iran:A FAVAR Approach}, abstract ={Undesirable social and economic consequences of income inequality persuade the governments to give a first priority to the income distribution improvement and pursue plans to reduce inequality in the form of income redistribution policy, resource allocation and stabilization of macroeconomic indices. Taxes in addition to being the most important source of government revenues are one of the most effective policy tools in improving income distribution. In this paper, using a FAVAR method and quarterly data for the period 1990-2014 for 99 macroeconomic variables, the impact of direct taxes on the Gini coefficient, as an indicator of income distribution, have been explored. Impulse response functions show that a positive shock of one standard deviation in direct taxes causes a sustainable reduction in the Gini coefficient and improves income distribution. Also, variance decomposition results show that after the fourth season, tax shocks have the most important role in the dynamics of Gini coefficient. This study also rejects Kuznets Hypothesis for the Iranian economy.}, Keywords = { Direct Taxes, Income Distribution, FAVAR }, volume = {26}, Number = {37}, pages = {41-72}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1379-en.html}, eprint = {http://taxjournal.ir/article-1-1379-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {Examining the Problems and Challanges of the Dispute Settlement in Iran}, abstract ={In most countries, tax proceedings are of a great significance as an aspect of financial Law. In Iran, too, it has a long history and because of its importance for mutual relations of taxpayers and the tax administration, and its impact on taxpayers’ satisfaction, it has always been a major issue in the Iranian tax system. Therefore, in this paper problems and challenges ahead of tax dispute settlement aiming at promoting Iran’s tax proceedings are studied. For this purpose, the status qua of tax proceedings and its relevant processes are described and for the purpose of comparing and using best practices of other countries, their tax proceedings have been explored. In so doing, documentary and library study methodologies have been employed as well as a survey method based on questioners filled out by officials working at dispute settlement division. The study findings indicate prolong delayed dispute settlement in Iran, high numbers of tax dispute cases filed with tax dispute settlement boards, lack of independency of tax dispute settlement boards and non-neutrality of decisions made, non-observance of  the legal potential of articles  (238) and (248) of Direct Taxes Act, are among the most important problems ahead of INTA. At the last section of the paper, some solutions for improving Iranian tax dispute settlement processes have been proposed.}, Keywords = {Tax, Tax Dispute Settlement, Challenges and Problems}, volume = {26}, Number = {37}, pages = {73-98}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1380-en.html}, eprint = {http://taxjournal.ir/article-1-1380-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {Methods of Tax Dispute Settlement in International Law}, abstract ={One important aspect of tax treaties is the possibility for referring to all the mechanisms available in domestic law of contracting states along with the International dispute Settlement procedures. A taxpayer can take advantage of the international mutual agreement procedure and the methods envisaged in this regard by international organizations. In this article we have tried to analyze the methods of resolving tax disputes as proposed by international organizations within such arrangements and organizations as Energy Charter Treaty (ECT), World Trade Organization (WTO), European ::::union:::: (EU), United Nations (UN) and Organization for Economic Cooperation and Development (OECD). These organizations have similar and sometimes different approaches to resolving tax disputes. One of these methods is Tax Proceeding or international tax arbitration, which is mainly, follows a disagreement resulting from the referral of the dispute to competent authorities of contracting states.}, Keywords = {Mutual Agreement Procedure, International Settlement of Disputes, International Tax Arbitration, Tax Courts, OECD}, volume = {26}, Number = {37}, pages = {99-116}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1382-en.html}, eprint = {http://taxjournal.ir/article-1-1382-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {Promotion of Tax Culture and its Impact on Expanding the Tax Umbrella and Identification of New Taxpayers}, abstract ={Regarding the cultural factors affecting tax compliance, there is strong evidence that taxpayers are not just affected by binding legal mechanisms and instruments in various countries. This paper examines the promotion of tax culture and its impact on the expansion of tax umbrella and the identification of new taxpayers. In this research, the factors affecting tax culture have first been identified and ranked using Analytical Hierarchy Process (AHP) in the following nine groups: cultural and demographic norms, social values, financial and administrative corruption in the society, the rule of law, tax knowledge, enforcement guarantees, satisfaction of taxpayers and tax officials and the determination of government officials. Then, the impact of factors so identified on the expansion of tax umbrella has been studied. This research has been conducted at the level of experts consisting of university faculty members, tax auditors, and directors of departments at the Iranian National Tax Administration. According to the results obtained, enforcement guarantee, tax knowledge and cultural norms ranked first to third. Also, the sub- criteria of age difference of individuals, improvement of the ethics of employees in each profession, the existence of poverty in society and insufficient prosperity, observance of laws, observance of morality and values, familiarity of individuals with criminal acts, index of public supervision over the spending of tax revenues, taxpayer's perception of an equal application of law, reverence by tax officials, clarification of the law and its efficiency have been scored the highest in the sub-criteria prioritization. The results of the study in regard with the effect of the identified factors on the expansion of tax umbrella showed that cultural norms, social values and levels of financial and administrative corruption had the highest impacts.}, Keywords = {Tax Compliance, Tax Culture, Taxpayers, Tax Umbrella}, volume = {26}, Number = {37}, pages = {117-146}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1383-en.html}, eprint = {http://taxjournal.ir/article-1-1383-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {An Exploration into Problems of Users in Implementing E-ris Software Using Delphi Method at Tax Directorate General of South Tehran}, abstract ={The Economic Development Plan was proposed as a comprehensive program for solving problems and realizing the 20-year Vision of the Country and the Fifth Development Plan of I.R. Iran. Given the continuity of the gap between potential and actual taxes, tax revenues have not yet found their proper positions in the government's economic and financial system. In order to overcome this shortcoming, bearing in mind the importance of taxes in the economic development, the tax system was selected as one of the seven axes of the Economic Development Plan. A tax reform plan was devised in three main areas, namely the reform of tax laws and regulations, the implementation of Tax Administration and Reform Automation (TARA) program and a full implementation of the VAT system. One of the objectives of the TARA program is to ensure that all two-way interactions of taxpayers and INTA are through electronic means, not in presence. The Delphi method has largely been employed in this study as a tool for problem solving by surveying experts’ attitudes in many cases and in various research works. Delphi is a method of "prioritization" to get a collective agreement on the relative importance of issues. So, engaged in the Delphi research phases of this study, implementation of the E-ris software at the Tax Directorate General of South Tehran, were explored by following four steps, namely the intellectual storm, limiting, prioritizing and analyzing the options. The study indicated that the problems as software low slow; inadequate training and lack of update, suitable equipments and up-to-date computer had brought about the existing problems with running the E-ris software.}, Keywords = {TARA Program, E-ris Software, Integrated System, Delphi Method, Risk Engine }, volume = {26}, Number = {37}, pages = {148-172}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1384-en.html}, eprint = {http://taxjournal.ir/article-1-1384-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {The Relationship between Tax Aggressiveness and Financial Leverage of Companies Listed in Tehran Stock Exchange}, abstract ={One of the most important factors in dealing with economic issues of countries is taxation. But in addition to taxation, methods of financing the firms are also important. The aim of this study is to investigate the role of an aggressive tax behavior on the relationship between effective tax rate and financial leverage at companies listed on Tehran Stock Exchange. So, 90 financial companies listed on Tehran Stock Exchange have been studied for the period from 2003 to 2014 (making for a total of 1080 company- year) and to analyze the results obtained from the application of Eviews9, STATA has been used and to analyze the relationship between variables, the panel data approach Generalized Method of Moments (GMM) has been employed. According to the findings, there is a significant positive relationship between aggressive tax (calculated as the          difference between the overall effective tax rate and the cash effective tax rate) and the financial leverage. Moreover, the effect of the overall effective tax rate on the financial leverage associated with the aggressive tax policy is negatively significant. However, the aggressive tax policy does not affect on the relationship between the cash effective tax rate and the financial leverage.}, Keywords = {Effective Tax Rate, Tax Aggressiveness, Financial Leverage, , Panel Data}, volume = {26}, Number = {37}, pages = {173-197}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1381-en.html}, eprint = {http://taxjournal.ir/article-1-1381-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {Effects of Local Taxes on Improving Urban and Economic Development of Tehran with an Emphasis on Real Estate Transfer Tax (Using Simultaneous Equations Method)}, abstract ={Today, many countries consider a wide range of tax categories including local taxes, environmental taxes on pollutants, capital gain taxes, aggregate income tax and vacant residential units’ taxes as sustainable and justified taxes. Among these taxes, local taxes have been more attended and developed due to their efficiency and advantages. All national taxes can be chosen as local tax but some of them have local option advantages. One of the most important choices is the tax on real estate. The present paper investigates the effects of real estate transfer tax on improving urban development in the metropolitan city of Tehran within the framework of simultaneous equations methodology using the 3- stage Least Square method (3SLS). The results indicate that as the potential tax base in the real estate sector is vast, applying tax on real estate transfer results in improving the urbanization in Tehran}, Keywords = {Local Taxes, Tax on Real Estate, Urbanization, Tehran, Simultaneous Equations, 3-Stage Least Square}, volume = {26}, Number = {37}, pages = {199-229}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1554-en.html}, eprint = {http://taxjournal.ir/article-1-1554-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {}, abstract ={}, Keywords = {}, volume = {26}, Number = {38}, pages = {12-29}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1452-en.html}, eprint = {http://taxjournal.ir/article-1-1452-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {}, abstract ={}, Keywords = {}, volume = {26}, Number = {38}, pages = {31-50}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1453-en.html}, eprint = {http://taxjournal.ir/article-1-1453-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {}, abstract ={}, Keywords = {}, volume = {26}, Number = {38}, pages = {51-75}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1454-en.html}, eprint = {http://taxjournal.ir/article-1-1454-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {}, abstract ={}, Keywords = {}, volume = {26}, Number = {38}, pages = {77-105}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1456-en.html}, eprint = {http://taxjournal.ir/article-1-1456-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {}, abstract ={}, Keywords = {}, volume = {26}, Number = {38}, pages = {107-129}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1457-en.html}, eprint = {http://taxjournal.ir/article-1-1457-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {}, abstract ={}, Keywords = {}, volume = {26}, Number = {38}, pages = {131-165}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1458-en.html}, eprint = {http://taxjournal.ir/article-1-1458-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {}, abstract ={}, Keywords = {}, volume = {26}, Number = {38}, pages = {167-193}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1462-en.html}, eprint = {http://taxjournal.ir/article-1-1462-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {}, abstract ={}, Keywords = {}, volume = {26}, Number = {38}, pages = {195-240}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1459-en.html}, eprint = {http://taxjournal.ir/article-1-1459-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {Optimization of the Implementation of Tara Program Based on Identification, Analysis and Prioritization of Effective Factors through A Fuzzy Network Analysis (FANP) Technique}, abstract ={Abstract Being constantly reviewed and reformed, the strategy of dynamic and systematic strengthening of tax structures of countries has undeniable impacts on the economic development of countries. The Tax Administration and Revenue Automation (TARA) Program has been designed with such a goal and in line with the macro- policies of the Iranian government, but it has not been able to move forward according to pre-determined plans and timelines due to various reasons and as the reports well indicate there have been so many problems ahead of the program. The Purpose of this research is an optimization of the implementation of TARA Program based on identification, analysis and prioritization of effective factors through a Fuzzy Network Analysis ( ) Technique. In this research, which was done through a hybrid methodology, at the qualitative stage, a number of 20 tax experts were involved who participated, in two parts, in the critical evaluation, and determination of components of findings based on previous research works. By Delphi analysis, some indicators were approved or removed in order to fit the criteria affecting the optimal implementation of TARA Program. In the quantitative stage, a number of 200 directors of INTA having the expertise needed participated in the research whereby, based on a FANP analysis, it was concluded that a comprehensive integrated tax system as a major criterion, is of a first priority in developing macro- level policies, and as for the micro-level indicators, improving the tax culture aimed at a (voluntary) tax compliance should be highlighted.}, Keywords = {Integration of Tax System, Technical Infrastructure, Human Resource Empowerment, Monitoring Implementation of Tax Plan }, volume = {26}, Number = {39}, pages = {7-45}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1530-en.html}, eprint = {http://taxjournal.ir/article-1-1530-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {The Study and Assessment of Factors Affecting on Tax Lags in the Iranian Tax System (A Case Study of Mazandaran Province’s Tax Directorate General)}, abstract ={Abstract This research aims at studying and assessing factors affecting on tax lags in Iran. The statistical population of study consists of 45 active manufacturing companies in the center of Mazandaran province that have filed and submitted their tax returns and related documents during the years 2009 to 2013, and their final taxes have been determined and have reached to the stage of collection. The results indicate that time associated with the tax investigation process and other related processes from issuing final tax sheets to the collection of final tax amounts, is not of any random arrangement. The factors including the accounting books audit or ex- officio assessment, tax finalization processes, differences between  accounting standards and accounting provisions of direct taxes Act, and difference between assessed taxable income and final income and lack of efficient tax culture are effective on tax lags, respectively. According to a time spent mostly on the process of tax collection, firstly it has to do with the taxpayer’s file investigation, the interval between tax return filing and issuance of tax assessment sheets and secondly, it has to do with the period of the finalization of tax case (whereby the tax assessment sheet is served, a possible tax objection is setteled and the final tax sheet is issued). The first factor is related to the complexity of the laws, tax audit of books or ex officio assessment, the differences between accounting standards and and accounting provisions of tax laws as well as the defficiency of the tax audit processes, large volume of tax and audit cases files and the lack of planning and prioritization of tax audit cases. And the second is related to weakness of tax culture and the attitudes and behavior of taxpayers  in addition to the factors mentioned above. }, Keywords = {Tax Laws and Regulations, Tax Culture, Tax Lags}, volume = {26}, Number = {39}, pages = {46-68}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1531-en.html}, eprint = {http://taxjournal.ir/article-1-1531-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {An Assessment of the Effect of INTA’s External Accountability Gap on Public Acceptance and Tax Revenues}, abstract ={Abstract The present study aims to assess the effect of external accountability gap of INTA on public acceptance and tax revenues. This is a survey-applied research by nature. The statistical population in question consists of faculty members, financial managers and government experts, among whom 156 subjects were selected via sampling methods and the questionnaires were distributed among them. The GPOWER, SPSS, LISREL, EXCEL software and the mean test of two dependent samples (paired t-test), one-way variance analysis, randomized block design and multivariate linear models were all used to describe and analyze the data. Based on the obtained results, it was observed that the external accountability rate of INTA was far below the expectations of the stakeholders. From the viewpoint of the participating groups, the highest level of accountability of INTA is related to the government where as the lowest level belongs to the scientific community. The results also showed that increase in the level of external accountability would increase the public confidence and tax revenues amount respectively.}, Keywords = {External Accountability, Tax Revenue, Public confidence, Scientific community}, volume = {26}, Number = {39}, pages = {69-92}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1532-en.html}, eprint = {http://taxjournal.ir/article-1-1532-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {The Status of Contradiction Principle and the Right to Appeal in Iran’s Tax Dispute Settlment System}, abstract ={Abstract No one denies the importance of taxes and citizens’ obligation to pay them. In essence, the regular and transparent payment of taxes by citizens is one of the pillar components of sustainable development for any country. At the same time, there might be cases of dispute between the taxpayers and the tax authority regarding the amount or manner of audit, computation and collection of taxes. The principle “rule of law” requires that such disputes are settled through an impartial legal framework whereby minimum principles and standards are observed both formally and substantially. This paper aims at discussing the status of the contradiction principle and the right to appeal in Iran’s tax dispute settlement system. The questions to be addressed are: How are principles pertaining to contradictions and the right of appeal is enforced in the Iranian tax proceedings? Are there any assumptions where these principles are totally or partially violated in the process of tax dispute settlement? The paper presumes that contradiction principle (giving equal chances for statement and defense to all parties of a claim), right to appeal and other principles of fair trial are applicable in tax proceedings, too and that the ignorance of any of these principles shall result in a reverse of the judgment or its reconsideration by the Supreme Tax Council or by Administrative Tribunal.}, Keywords = {Fair Trial, Tax Disputes, Contradiction Principle, Right to Appeal, Enforcement Guarantee}, volume = {26}, Number = {39}, pages = {93-106}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1533-en.html}, eprint = {http://taxjournal.ir/article-1-1533-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {Challenges of Refund in the VAT System}, abstract ={  Abstract Tax refund is one of the most critical areas in the implementation of the VAT Act. There is typically variance between the taxpayer’s claimed credits and the tax auditor’s assessment leading to tension between the two parties, and if it isn’t managed properly, it will weaken the operation of VAT system and will provide the examination prorogation, inequity and distrust in the law and the law enforcement. On the other hand, taxpayers may embezzle large quantities of revenue from government’s revenues through forgery, book washing and understatement and thus, make an imbalance in the government funding calculations. Therefore, since the introduction of VAT Act and its implementation is new, a practicable solution need to be  devised. In this line through interviews with collegiate and professional experts, the main factors and problems involved in such challenges are relatively extracted where a lavshe test, and a Cronbach’s alpha test were used to confirm the validity and reliability of research instruments. The questionnaires were distributed among experts and taxpayers of Tehran and Qom provinces and upon gathering the data, by using SPSS software, certain descriptional and inferential tests were administered at the level of each component in question. The results indicate that based on tax experts’ opinions, there are 3 main challanges namely, “lack of suitable IT infrastructure”, “lack of tendency in tax officials for making tax refund” and “lack of stong law enforcement sanctions” respectively. From the taxpayers’ point of view, there are 3 challenges ahead of tax refund, namely “lack of sufficient tax and accounting knowledge”, lack of suitable IT infrastructure, “lack of tendency in tax officials for making tax refund”. Furthermore, there is no significant diference between tax experts’ and taxpayers’ opinions regarding the tax refund challanges.}, Keywords = {VAT, Tax Refund, Claimed Credit, Tax Assessment}, volume = {26}, Number = {39}, pages = {107-137}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1534-en.html}, eprint = {http://taxjournal.ir/article-1-1534-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {The Asymetric Effect of Tax on Income Distribution in Iran}, abstract ={  Abstract The main purpose of this study is to explore the relationship between “direct and indirect taxes” and “inequality of income distribution” in Iran. So, we have used annual time series data of the direct taxes to GDP ratio, indirect taxes to GDP ratio, and the Gini coefficient during 1982-2014. The results of the threshold unit root tests with an asymmetric adjustment show that all variables have a unit root. According to the results of the threshold cointegration tests, the direct taxes have significant negative effects on the inequality of income distribution in the long-run. In addition, the results of the Threshold Error Correction Model (TECM) indicate that positive and negative deviations from the long-run equilibrium have different speeds of adjustment. In contrast, the findings show that direct taxes have significant positive effects on the inequality of income distribution in the short-run and such effects are asymmetric such that the response of the Gini coefficient to a decrease in the share of direct taxes is higher than its response to the increase in the share of direct taxes in GDP. However, the results indicate that indirect taxes have no significant effect on the income inequality in both short-run and long-run.}, Keywords = {Tax, Income Distribution, Threshold Error Correction Model, Iran}, volume = {26}, Number = {39}, pages = {139-162}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1535-en.html}, eprint = {http://taxjournal.ir/article-1-1535-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {The study of Factors Adapted from Social- Cognitive Theory on Adoption of Electronic Taxation Systems (Case of Khorasan Razavi Province Tax Directorate General) The study of Factors Adapted from Social- Cognitive Theory on Adoption of Electronic Taxation Systems (Case of Khorasan Razavi Province Tax Directorate General)}, abstract ={Abstract Nowadays, electronic tax services provided by the government for taxpayers are the most important applications of e-governance. Apart from government’s endeavor for supporting and providing necessary infrastructures, the adoption of e-taxation systems by taxpayers is inevitable. On this assumption, this study aims to explore the effects of factors derived from Social Cognitive Theory on adopting e-taxation systems. This is an applied research and from the viewpoint of methodology, it is a survey-analytical study. The statistical population consists of taxpayers of Khorasan Razavi Province Tax Directorate General. For the analysis of relations between variables in question, a structural equations method has been employed. The sample study has been estimated to include 300 subjects by a random sampling procedure. In order to gather the data, a questionnaire has been used. The empirical findings of the proposed model indicate that eight hypotheses have been confirmed with significant relations between the respective structural variables such that outcome expectation of e-taxation system affects the system and affects the adoption, social influence affects the adoption, self-efficacy affects the outcome expectation, outcome expectation affects the adoption through a mediating role of the effect and finally, self-efficacy affects the adoption through mediating role of the effect. However, it has been found out that there is no significant relationship between anxiety and the adoption in the seventh hypothesis. Abstract Nowadays, electronic tax services provided by the government for taxpayers are the most important applications of e-governance. Apart from government’s endeavor for supporting and providing necessary infrastructures, the adoption of e-taxation systems by taxpayers is inevitable. On this assumption, this study aims to explore the effects of factors derived from Social Cognitive Theory on adopting e-taxation systems. This is an applied research and from the viewpoint of methodology, it is a survey-analytical study. The statistical population consists of taxpayers of Khorasan Razavi Province Tax Directorate General. For the analysis of relations between variables in question, a structural equations method has been employed. The sample study has been estimated to include 300 subjects by a random sampling procedure. In order to gather the data, a questionnaire has been used. The empirical findings of the proposed model indicate that eight hypotheses have been confirmed with significant relations between the respective structural variables such that outcome expectation of e-taxation system affects the system and affects the adoption, social influence affects the adoption, self-efficacy affects the outcome expectation, outcome expectation affects the adoption through a mediating role of the effect and finally, self-efficacy affects the adoption through mediating role of the effect. However, it has been found out that there is no significant relationship between anxiety and the adoption in the seventh hypothesis.}, Keywords = {: E-Services, Social- Cognitive Theory, Tax Electronic Systems, Outcome Expectation, Affect, Social Influence, Self-Efficacy, and Anxiety}, volume = {26}, Number = {39}, pages = {163-192}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1536-en.html}, eprint = {http://taxjournal.ir/article-1-1536-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {Key Success Factors in Managing Tax Administrations (Case of Iranian National Tax Administration)}, abstract ={This study aimed to identify key success factors involved in running tax systems and to explore their importance and realization in the Iranian National Tax Administration (INTA) as a case study. First, based on the existing experience and knowledge, success factors in tax systems were extracted and, a total of 26 factors were identified in the following areas: (1) tax laws, regulations and tax processes (2) the organization and human resources, (3) taxpayers and stakeholders, and (4) Information and communication technology (ICT). Then, a questionnaire was filled out by senior headquarters’ and operational directors of INTA to measure "significance" and "performance" of each indicator. In the next stage, the significance and performance matrix of the key success factors was drawn for INTA and two areas with “high importance and low performance”, and “low importance and high performance” were identified respectively. INTA’s key success factors, based on the findings, are as follows: creation of a database of taxpayers, obtaining data from third parties on the business activities, the use of a powerful IT infrastructure, the establishment of electronic methods of engagement/ communication with taxpayers, obtaining required data on taxpayers’ performance, utilization of comprehensive system for internal processes management and specialized training of human resources.}, Keywords = {key Success Factors, Tax System Management, Tax Administration, INTA}, volume = {26}, Number = {39}, pages = {193-220}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1537-en.html}, eprint = {http://taxjournal.ir/article-1-1537-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2018} } @article{ author = {}, title = {Investigating the Economic Effects of Amendment of Law of Value Added Tax (VAT) in Iran: Computable General Equilibrium Model (CGE) Approach}, abstract ={The purpose of this paper is to investigate the economic effects of amendment of law of value added tax in Iran. The research method is quantitative and standard CGE model of Lafgren et al (2002) is used for analyzing. Data are derived from the latest Social Accounting Matrix (SAM) of Iran in 2011, which is provided by the Research Center of the Parliament. The data are analyzed in the form of the research model using the GAMS software. The conclusion shows that implementation of VAT increases the tax revenue and government revenue, total savings, total investment and total absorption. On the other hand, implementation of this law increases the inflation; reduce the GDP and households' incomes and expenditures. According to the the prevalence of positive effects on negative effects, the implementation of VAT Law has been relatively successful during the experimental period.}, Keywords = {Value Added Tax (VAT), Social Accounting Matrix (SAM), CGE, Tax Rate, Tax Policies }, volume = {26}, Number = {40}, pages = {7-42}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1588-en.html}, eprint = {http://taxjournal.ir/article-1-1588-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2019} } @article{ author = {}, title = {The Effect of Tax Complexity on Economic Growth: A Dynamic Panel Data Model for Selected Developed Countries}, abstract ={One of the most important concerns of economists is identification of the economic growth determinants. Meanwhile, institutional factors are of important ones. This paper aims to empirically investigate the effect of tax complexity, as a determinant institutional factor of economic growth in 42 relatively developed economies during 2008-2016. The tax complexity variables include: the time spent for payments, the number of payments, and the distance to frontier or the best tax performance, these measures data are extracted from "tax payment" report under the section of doing business that is published by the World Bank, each year. The reason for selecting more developed countries is the complexity tax data on these countries is more reliable than other countries. The findings from a dynamic panel data model using the generalized method of moments (GMM) show that tax complexity has a negative effect on the economic growth of the relatively developed countries. In other words, the more complicated tax system, the less economic growth can be observed in these countries.  }, Keywords = {Tax Complexity, Economic Growth, Doing Business, Tax, Generalized method of Moments }, volume = {26}, Number = {40}, pages = {43-63}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1589-en.html}, eprint = {http://taxjournal.ir/article-1-1589-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2019} } @article{ author = {}, title = {Designing Competency Model for the Head of Tax groups at Iranian National Tax Administration Based on Qualitative Approach}, abstract ={Implementing comprehensive Tax plan and achieving its goals require human resources system to be in harmony with changing environment. Therefore a unified approach is necessary for designing human resources sub- systems. The purpose of this research is to formulate and design a competency framework for tax group heads. This research is embedded in an interpretative paradigm and follows that research strategy. The statistical population of the study consisted of managers, experts, and operational managers of the provinces. The purposeful sampling was carried out. Using snowball method, 10 organizational managers in the headquarters, experts, topic experts and operational managers were selected. The results indicate that 49 competency concepts in 11 categories and 3 areas of professional competency competencies, behavioral competencies and ground competencies were identified. The model of these competencies was presented.}, Keywords = {Competency, Tax Group Heads, Competency Model, Iranian National Tax Administration}, volume = {26}, Number = {40}, pages = {65-92}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1591-en.html}, eprint = {http://taxjournal.ir/article-1-1591-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2019} } @article{ author = {}, title = {Investigation into Family Traits Impact on Tax Non –compliance of Family Firms (Case Study of Family Firms in Tehran Province)}, abstract ={Tax is one of the effective factors on the decisions and strategies of companies and decision makers in small and medium-sized family firms. The theoretical foundations and empirical evidence indicate that power structures, experiences and culture of family members of these companies can be considered as factors influencing tax aggressiveness. Therefore, the main objective of this study is to examine the effects of power structures, experiences and family culture of family members on tax aggressiveness. The statistical population of this research is small- and medium-sized family firms in Tehran province. The data were collected by questionnaire and convenience sampling method. The results of the Hypotheses testing showed that the family ownership and management has a negative influence on the family firm’s tax aggressiveness; the family generation in charge of the firm has a positive influence on the family firm’s tax aggressiveness, the alignment of family and business values has a positive influence on the family firm’s tax aggressiveness. This study contributes to the understanding of tax behavior heterogeneities among family firms by going further than most research, considering some other more representative factors of family small and medium-sized enterprises, where the influence of characteristics of family management, family generation, and family values can be the main determinants of the firm taxation policies.}, Keywords = {Culture, Experience, Power, Tax Aggressiveness }, volume = {26}, Number = {40}, pages = {93-116}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1592-en.html}, eprint = {http://taxjournal.ir/article-1-1592-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2019} } @article{ author = {}, title = {Paper Companies’ Effect on the Value Added Tax Audit Risk (VAT)}, abstract ={One of the most important problems and challenges of the VAT system is formation of paper companies which lacks credit and incurring great financial losses for the country’s tax system. The paper companies have no existence and no economic activities and make disorder in economy of the country and they prevent economic transparency. The main objective of the present study is to identify the factors shaping the formation of paper companies and its relation to the risk of value added tax auditing: this research is descriptive survey and its type is correlation, and the structural equation model is used for analysis.  In this way, data collection inventories are used for paper companies, un- real selling and auditing risk. The statistical community of this study is the managers and experts, and companies called for the first stage of registration of the VAT registration system in Tehran. The findings indicate that the effect of paper companies on VAT auditing risk is significant and the graph in the standard mode also shows that VAT auditing risk is 82 percent and we can trace paper companies at 97% of the forefront of dubious transactions. Therefore managers can reduce the risk of VAT auditing by designing appropriate conditions and improve paper companies’ identification.}, Keywords = {Paper Companies, Income Risk, Credit Risk, Tax Audit Risk}, volume = {26}, Number = {40}, pages = {117-133}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1593-en.html}, eprint = {http://taxjournal.ir/article-1-1593-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2019} } @article{ author = {}, title = {The Effect of CEO Tenure and Tax Planning of Listed Companies in Tehran Stock Exchange}, abstract ={Taxes are a motivating factor in many corporate decisions. Recent evidence shows that managerial actions designed solely to minimize corporate taxes through tax aggressive activities. This study was designed to investigate the relationship between one of the features of management as (CEO Tenure) on Tax Planning has been studied. This research in terms of the objective applied research and in terms of the type of the exercise method, it is a description- correlation and the type of solidarity – data, a little bit. In this research to collect data related to the research’s variables, the audited financial statement has been used. The statistical community is the companies on the Tehran stock exchange during 2012-2016 and to determine the samples of systematic removal method. The multivariate regression model was used to analyze the data. The results showed a significant negative correlation between CEO Tenure and Tax Planning.}, Keywords = {CEO Tenure, Tax Planning, Effective Tax Rate, Cash Effective Tax Rate}, volume = {26}, Number = {40}, pages = {135-155}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1594-en.html}, eprint = {http://taxjournal.ir/article-1-1594-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2019} } @article{ author = {}, title = {The Comparison of Multi-variable Linear Regression and Artificial Neutral Networks in Tax Evasion of Legal Persons in Iranian Tax System}, abstract ={Tax evasion is one of the most important problems of tax system in the most countries around the world. It covers any unlawful attempt to avoid paying taxes. In present study, the affective factors on tax evasion based on experts’ views were extracted by using Delphi method, so we identified 29 factors and finally 16 factors were extracted based on measurement ability among them. The statistical population of this study was the companies who had files in Tax organization. Based on Morgan’s table, 400 companies were selected as sample for performance of year 2012. The extracted data were analyzed based on multi-variable linear regression and artificial neutral networks, that both methods represent the effect of identified factors on tax evasion of companies. Then we analyzed the efficiency of multi-variable linear regression and artificial neutral networks, the results showed that artificial neutral networks have more efficiency in comparison with multi-variable linear regression. So, efficiency of multi-variable linear regression to detect tax evasion of legal persons was 60%, while efficiency of artificial neutral networks was 82.5%.}, Keywords = {Legal Persons, Multi-variable Linear Regression, Artificial Neutral Networks}, volume = {26}, Number = {40}, pages = {157-185}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1595-en.html}, eprint = {http://taxjournal.ir/article-1-1595-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2019} } @article{ author = {}, title = {Evaluating Tax Persistence and Future Tax Risk of Firms by Emphasizing on Ownership Type}, abstract ={According to Agency Theory, one of the objectives of earning management is, to reduce liabilities and tax payments through minimizing the effective tax rate. Either, by short-term and opportunistic goals or by reducing long-term taxes and creating firm value, tax strategies reduce the effective tax rate. The purpose of this paper is to determine the effect of effective tax rates on tax persistence and future tax risk of the firms listed in the Tehran Stock Exchange for the period of 2008 to 2017. The data has been analyzed using a sample of 159 firms which are selected through Systematic Elimination Method. We found that firms having higher tax rates have higher tax persistence.}, Keywords = {Agency Theory, Effective Tax Rate, Tax Persistence, Future Tax Risk, Government Ownership}, volume = {26}, Number = {40}, pages = {187-206}, publisher = {Iranian National Tax Administration (INTA)}, url = {http://taxjournal.ir/article-1-1596-en.html}, eprint = {http://taxjournal.ir/article-1-1596-en.pdf}, journal = {Journal of Tax Research}, issn = {2251-6484}, eissn = {2717-1817}, year = {2019} }