Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
16
2
2008
12
1
MALIYAT IRANIAN TAX REVIEW VOL.5, NO.16, Summer 1997
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0
FA
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N.a
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http://taxjournal.ir/article-1-281-en.html
http://taxjournal.ir/article-1-281-en.pdf
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
16
2
2008
12
1
Estimation of Potential Economic Capacity of Taxation in Iran
5
26
FA
Abbas
Arabmazar
Associate Professor of Economics at Shahid Beheshti University
Y
Ayat
Zayer
M.A. in Economic Systems Planning and a Tax Researcher at the Tax Research Department, INTA
N
Being aware of the determinants of tax capacity and the potential ability of the country to make use of this capacity is the key for any plans to increase tax revenues. In this article, a new specific definition of economic capacity of taxation has been given and on the basis of the information gathered from 20 different countries within the period 1998-2006, the Iranian potential economic capacity of taxation has been estimated within the framework of panel data model. The results of the study show that the average economic capacity of taxes in Iran (excluding social security contributions) has been about 12.33 percent during the period in question. Therefore, it can be concluded that the actual performance of the country (7.1 percent) during the mentioned period has been quite low. In addition, the results of the study show that the tax effort index in Iran has been about 58 percent during the period under study.
Tax capacity, potential economic capacity of taxation, tax effort, tax ratio, and panel
http://taxjournal.ir/article-1-159-en.html
http://taxjournal.ir/article-1-159-en.pdf
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
16
2
2008
12
1
Forecasting the Iranian Tax Revenues: An Application of Nonlinear Models
27
56
FA
Hamid
Khaloozadeh
Associate Professor of Electrical Engineering at Khajeh Nasiroddin Toosi University
Y
Saeideh
Hamidi Alamdari
M.A. in Economics and a Tax Researcher at the Tax Research Department, INTA
N
Ayat
Zayer
M.A. in Economic Systems Planning and a Tax Researcher at the Tax Research Department, INTA
N
Taxes are one of the main components of the government budgetand
as such, having a clear image of the attainable amount of taxes is not
only necessary for optimal allocation of scare resources for tax
collection purposes, but also helps the government to develop more
precise tax collection plans. In this article, the structural features of tax
revenues series have first been examined in terms of linearity, chaotic
nonlinearity and stochasticity using Lyapunov Exponent. These series
are: total taxes, direct taxes, indirect taxes, corporate taxes, income
taxes, salary taxes, real estates taxes, business taxes, wealth taxes,
inheritance taxes and goods & services taxes. The results endorse the
existence of chaos in the series of different tax resources in different
extents. Therefore, based on the results obtained, it was found that
more accurate short-term forecasts are possible by applying nonlinear
modeling methods. In the next step, using data of the period 1963-
2006, tax revenues of different resources were forecasted for the
period 2007-2009 by applying both parallel and proposed multipleinput
multiple-output structures of the ANN’s.
Tax, forecast, chaos, Lyapunov exponent, artificial neural networks, parallel models, multiple-input multiple-output model
http://taxjournal.ir/article-1-160-en.html
http://taxjournal.ir/article-1-160-en.pdf
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
16
2
2008
12
1
Effects of Energy Prices on Tax Revenues and Government\'s Current Expenditures within a Structural Macro Econometric Model
57
82
FA
Mohammad
Noferesti
Assistant Professor of Economics at Shahid Beheshti University
Y
In this research, the effect of a raise in the price of energy on the major
macroeconomic variables was examined within a structural macroeconometric
model. The model consists of two groups of equations:
One group involves long-term equilibrium relations and the other
involves short-term dynamic relations which show how the variables
adjust according to long-term equilibrium values. Coefficients of the
model were estimated within the co-integration method. Time series
data for the years 1959-2004 and the real prices of 1995 were used to
estimate the coefficients. Tale inequality and square root of the mean
of relative error squares were used in order to estimate the fitness
degree of tracing the trend of endogenous variables. In order to
examine the effect of a rise in the price of energy, the exogenous
variables data were firstly produced by means of ARIMA prediction
method (in some cases, with regard to average annual growth rate of
the variable in question during previous time series). Then, through
changing the prices of energy in 2008, the effect of these changes
upon endogenous variables of the model including inflation rate,
growth rate, unemployment rate, government expenditures and tax
revenues for 2007-2011 were estimated within two scenarios, the
gradual and the impulsive effects. The model exhibited the effects of
any energy price rising policies. Any deviation from the trend of the
model's endogenous variables is interpreted as the effect that this kind
of policy has on these variables.
Tax revenues, energy prices, government expenditures, inflation rate, econometrics, macro economic structure
http://taxjournal.ir/article-1-161-en.html
http://taxjournal.ir/article-1-161-en.pdf
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
16
2
2008
12
1
Tax Offices Performance Assessment: The Application of Principal Component and Cluster Analyses
83
106
FA
Akbar
Alam Tabriz
Associate Professor of Management at Shahid Beheshti University
Y
Roya
Shayesteh
M.A. in Economics and a Tax Researcher at the Tax Research Department, INTA
N
Zahra
Shayesteh
M.A. in Economics and A Tax Expert at INTA
N
Organizations and administrations need appropriate indexes with high
evaluation powers for controlling and assessing their performances.
They also need proper methods to evaluate these indexes correctly and
to verify the precession of these evaluations in order to control their
subordinate divisions and to motivate a competitive environment
towards their objectives. This article applies a method for evaluating
and ranking the performances of tax affair offices in terms of indexes
extracted on the basis of the Balanced Scorecard (BSC) method within
four categories (Learning and Growth Index, Inside Process Index,
Beneficiaries Index/Taxpayers Improvement Index, and Income
Index). These indexes are considered independently by making use of
Principle Component Analysis (PCA) method and are clustered
together through Cluster Analysis Method. Finally, they are prioritized
and ranked using Analytical Hierarchy Process (AHP) method in
respect to preferences regarding different tax resources.
Cluster Analysis, AHP, PCA, BSC, tax affairs offices, performance assessment
http://taxjournal.ir/article-1-162-en.html
http://taxjournal.ir/article-1-162-en.pdf
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
16
2
2008
12
1
Identification of Factors Involved in the Differences between Declared and Final Taxable Incomes
107
136
FA
Bagher
Shamszadeh
Assistant Professor, Bu Ali Sina University
Y
Vajihollah
Zokoori
M.A. in Accounting, Islamic Azad University of Hamedan
N
This research has been aimed at identifying the factors involved in the
differences between declared and final taxable incomes of legal
entities. The statistical population of the study consists of legal entities
that have been audited during the period 2004-2005 in Hamedan
township. The selected sample included 366 companies for which the
significance of the differences between the declared and final taxable
incomes was tested. The results show that there has been a significant
difference between the two mentioned taxable incomes. The most
important factor was “taxpayers’ failure to observe the Statutory
Books Drawing Up By-law”. Moreover, the most important factors
involved in the rejection of the statutory books are “to non-registration
of one or more financial activities” (42.58%) and “the delay in sealing
their books” (28.5%). In addition, in cases where the accounting books
are accepted, the most important undetectable cost has been “the lack
of evidence for proving the cost in question” (32%). “The discrepancy
between accounting standards and tax regulations” make no
significant differences in these cases.
Declared and final taxable incomes, accounting standards, tax regulations, bookkeeping procedures
http://taxjournal.ir/article-1-163-en.html
http://taxjournal.ir/article-1-163-en.pdf
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
16
2
2008
12
1
A Model for Assessing Taxpayers’ Satisfaction Degree: Case of LTU Head Office
137
174
FA
Davood
Mutallebi
M.A. in Commercial Management and a Tax Auditor at INTA
N
Mohammad
Saqheb Fard
M.A. in Welfare Planning and a Tax Auditor at INTA
N
Jaber
Husseini
M.A. in Commercial Management
N
Hamid reza
Yazdani
A PhD Candidate of Human Resources Management at the University of Tehran
Y
One of the most important concerns of managers of organizations is to
assess and determine the satisfaction degree of their costumers. The
main purpose of this paper is to identify the major factors influencing
taxpayers’ degree of satisfaction and loyalty as well as to review the
existing models of costumer satisfaction. To do the task, 22 effective
factors were identified through reviewing the research literature, the
Direct Taxes Act and the by-laws thereof as well as the 3rd
Development Plan and some other related resources. A questionnaire
was developed to be filled by experts. The results of a factor analysis
showed that there were five groups of factors involved in assessing the
taxpayers’ degree of satisfaction including the staff, expectations,
communications, regulations, and culture. The extracted model was
confirmed by the factor analysis and was finally evaluated by the data
gathered through questionnaires filled by LTU taxpayers.
Costumer Satisfaction Index, costumer satisfaction, taxation, taxpayers
http://taxjournal.ir/article-1-164-en.html
http://taxjournal.ir/article-1-164-en.pdf
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
16
2
2008
12
1
The Effect of Government Revenues Growth on Inflation and Real Economic Growth in Iran (1959-2007)
176
193
FA
Morteza
Sameti
Associate Professor of Economics at The University of Isfahan
Y
Komeyl
Tayyebi
Associate Professor of Economics at The University of Isfahan
N
Somayyeh
Heydari
M.A. in Economics
N
The scope and diversity of government activities to achieve economic
targets have led to a condition where taxes are now paid more
attention and are considered to function as an important economic
instrument. The governments can utilize this instrument to finance
some part of their expenditures, but due to the Iran's economy’s
dependence on oil revenues, tax revenues form only a small fraction of
the Iranian government revenues. The present research aims at
examining the effect of tax revenues growth on such macroeconomic
indicators as inflation and real economic growth. The role of oil
revenues is also paid attention. This research, as a case study, uses
simultaneous equations system to examine the Iranian data of the
years 1959-2007. A two-stage least square method was used to
estimate the equations. The final form of the model consists of four
equations including inflation rate, real economic growth rate, real
growth rate of the government revenues and real growth rate of
investment equations. Results show that real growth rate of the
government tax revenues doesn't have any significant effects on real
growth rate of economy but it has significant negative effects on the
inflation rate.
TSOLS, tax, real growth rate, inflation, simultaneous equations system, government revenues
http://taxjournal.ir/article-1-165-en.html
http://taxjournal.ir/article-1-165-en.pdf