Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
22
23
2014
12
1
Investigating the Relationship between Tax Exemption of the Article 143 of the Iranian Direct Tax Act and Stock Return of the Companies Listed in Tehran Stock Exchange
0
0
FA
Behrooz
Bagheri
Y
Reza
Omidipour
N
Alireza
Aminkhaki
N
In many countries, the governments grant various tax exemptions and incentives to the companies due to the different objectives. One of those exemptions in Iranian Tax System is the relief of the Article 143 of the Iranian Direct Tax Act which has developed since 1966 in order to encourage the companies to join to the Tehran Stock Exchange and it has continued until now. By using the data of 102 companies listed in Tehran Stock Exchange during 2003 to 2011 and implementing the Panel data Method, we investigate if there is a need to grant such a tax exemption regarding the current developments in the Iranian financial markets at the present time. The results show that there is no significant relationship between the tax exemption of the Article 143 of the Iranian Direct Tax Act and stock return of the companies listed in Tehran Stock Exchange. In other words, nowadays, benefiting from the tax exemption of the Article 143 is not the main motivation of companies to join to the Tehran Stock Exchange.
Tax Exemption, Article 143 of the Iranian Direct Tax Act, Stock Return, Companies Listed in Tehran Stock Exchange, Financial Markets
http://taxjournal.ir/article-1-444-en.html
http://taxjournal.ir/article-1-444-en.pdf
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
22
23
2014
12
1
Substantial Appeal in Iran’s Taxation Proceedings System
0
0
FA
Abbasali
Parvan
Y
Taxation proceedings system of our country with its special composition and structure is different from systems merely being administrative and two-step administrative-judicial systems. In this system, primitive and appeals dispute settlement boards like judiciary system investigate nature of disputes between taxpayer and taxation office and Supreme Tax Council and the Administrative Justice Court undertake investigation of the judgments issued from these boards parallel to each other. Appeals and objection to the judgments issued from primitive dispute settlement boards is one of the controversial subjects during these years. Legislation process, omission and revival of this step in taxation proceedings structure show that the legislator doesn’t consider nature, value and credit of appeals accurately. Although legislator considered it in the latest changes in this field and this step has been revived again in 2009, it should go miles to reach its suitable place. In the present paper, we study the place of substantial appeals in taxation proceedings appeal of Iran. It seems that based on current regulations, there are faults on composition and structure of tax dispute settlement boards which can be regarded as a barrier in the said boards to reach fair proceedings.
Tax, Tax Dispute, Appeals, Dispute Settlement Board, Taxpayer, Tax Proceeding
http://taxjournal.ir/article-1-445-en.html
http://taxjournal.ir/article-1-445-en.pdf
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
22
23
2014
12
1
The Study on Risk- based VAT Audit
0
0
FA
Mohamadreza
Abdi
Y
Reza
Rasoulishemirani
N
Mojtaba
Amiri
N
It is required to apply special audit methods for value-added tax as a new tax system with the structure different from the old tax systems. There are a lot of researches on tax audit in different tax bases except VAT, as it is a new base in Iran. The present research has attempted to study methods for determining VAT audit risks in other countries and compare them with the current methods in this tax in Iran. The findings have indicated that in some countries in the first years of implementation of VAT system, buying and selling invoices cross-check is used to develop compliance, identification and recognition of risky taxpayers and removal of weaknesses in audit processes. In the next years of VAT implementation it is required to use sampling and random selection and even transaction class selection methods. Other research findings show that IT system, staff education and tax system integration are used as supportive actions for reducing VAT audit risks.
Audit Risk, VAT, Sampling Method
http://taxjournal.ir/article-1-446-en.html
http://taxjournal.ir/article-1-446-en.pdf
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
22
23
2014
12
1
The Relationship between Feedback to Social Influence and Staff Trust
0
0
FA
Mohamadreza
Dalvi
Y
Reza
Rahimiasl
N
Communication is a main aspect of human societies which has different forms from simple to the most complicated ones. The most important issue in human beings interactions is, choosing the best way for an effective interaction, encouragement and influence on others. The main objective of the present research is to study feedback effects to social influence on staff trust based on Robin’s Trust Dimensions Model in Chaharmahalobakhtiari Province’s Tax Directorate. The Statistic sample consists of 191 personnel of that office and the data were gathered through questionnaires and were analyzed by Spearman Correlation Coefficient and Fridman Test. The main hypothesis was accepted and indicated that the relationship between feedback to social influence and staff trust is positive and significant.
Social Influence, Trust, Robin’s Model, Tax General Directorate
http://taxjournal.ir/article-1-447-en.html
http://taxjournal.ir/article-1-447-en.pdf
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
22
23
2014
12
1
The Effect of Tax Deferral on Firm Value in the Companies Listed in Tehran Stock Exchange
0
0
FA
Masoumeh
Maboudi
Y
Roya
Darabi
N
The main purpose of this research is the study of the Effect of Tax Deferral on firm value in the Companies listed in Tehran Stock Exchange during the years 2007 to 2011. In this research tax deferral and growth opportunities are used as independent variables to study their effects on firm value. The ratio of return on assets is also used as a criterion for firm value. The statistical universe of this research are all the Companies listed in Tehran Stock Exchange that the volume of the final sample is 120 companies regarding elimination of systematic sampling (screening). In the present research in which Panel Data with fixed effects are used, the results obtained from the analysis of the final sample using multiple regressions by SPSS 19 and Eviews 6 Software show that there is meaningful direct relationship between tax deferral and firm value in the companies with high growth while there isn't meaningful relation in the companies with low growth.
Firm Value, Tax Deferral, Return on Assets, Growth Opportunities
http://taxjournal.ir/article-1-448-en.html
http://taxjournal.ir/article-1-448-en.pdf
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
22
23
2014
12
1
The Effects of the Direct Tax Code Reforms on Investment in Different Regions of Iran
0
0
FA
Farhad
Hakimi
Y
The national revenue of each country is the most important indicators of the economy affected by several factors, one of which is investment. The main governments’ policies are to study investment and factors affecting it in order to increase the national revenue. Among the factors influencing investment that can be controlled by the government is taxes. In fact, the government can control the effective tax rates on investment. By using pool model, the present research indicates that there is a significantly negative relationship between taxes and investment in three regions during the period of 14 years (From 1373 till 1386) constantly. But secondly by highlighting two periods before and after the reforms, it was observed that there is a negative relationship in both industrialized and less developed industrial area, but in backward industrial area both in 2 time periods, there is insignificant relationship continuously. It has been suggested that non-tax incentives will be used in backward industrial area and also proportionate to the provinces’ situations, strategies and policies will be used.
Direct Tax Code, Investment, Iran’s Regions
http://taxjournal.ir/article-1-449-en.html
http://taxjournal.ir/article-1-449-en.pdf
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
22
23
2014
12
1
The Relationship between Tax Income and Accounting Conservatism
0
0
FA
Sasan
Mehrani
Y
Seyed Jalal
Seyedi
N
Conservatism as one of the most important topics in theory and practice of accounting has attracted the attention of many researchers in the world. Watts (2003a) provides four explanations for the accounting conservatism contracting (debt contracts, executive contracts, and firm governance), shareholder litigation, accounting regulation, and taxation. The first three explanations are supported in the existing literature. However, few studies have examined the relation between taxation and accounting conservatism. This study examines the influence of tax declared and government- assessed Income tax on accounting conservatism. To investigate this relationship, the multivariable regression model was used and for the operating conservatism definition, the Feltham and Ohlson (1995) model has been used, and for the tax cost, declared corporation tax is used. Findings of investigation of 1076 firm-years listed in Tehran Stock Exchange in the 2002 to 2012 by unbalanced Panel model, suggest that by 99% confidence level, relation between tax declared and the conservatism is positive and significant but the relation between Government- assessed tax Income and conservatism was not significant. Furthermore, these relations in first and forth quartile of firms that are grouped on the basis of conservatism exist with more significance. Accordingly consistent with the theoretical basis it can be concluded that tax cost is one of the motivations of applying accounting conservatism. In other words, accounting conservatism is one of the instruments that companies used in order to reduce their tax cost.
Accounting Conservatism, Tax Income, Size, Leverage, Profitability, Tax Audit
http://taxjournal.ir/article-1-450-en.html
http://taxjournal.ir/article-1-450-en.pdf
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
2717-1817
22
23
2014
12
1
The Study of Cultural Factors’ Effects on Tax Compliance in Iran
0
0
FA
Mahdi
Salehi
Y
Saeed
Parvizifard
N
Mastoureh
Ostovar
N
This study investigates tax cultural factors’ effects on tax compliance among taxpayers of 11 provinces of Iran. Tax compliance and tax culture improvement is the focus of the general public finance experts and tax authorities to create new tax bases or extension of the old ones. The richer the community’s tax culture is, the more successful and easier would be tax collection by tax administrations, and as a result taxpayers are willing to do their legal obligations. The data of the research has been collected by questionnaire. The statistical population includes 11 provinces which have compliance indices of 93% and more. In general 324 taxpayers were selected as a statistical sample. The data was analyzed with SPSS software using T-test and one-factor analysis, exploratory factor analysis. The reliability which was calculated with Cronbach alpha coefficient is 92%. All assumptions which were tested are 95% significant. Among the features of tax culture, Justice and function, with an average of 3/59, have the greatest influence on tax compliance. Taxpayers’ honesty and sense of responsibility with an average of 3/17 is in the second level and willingness to pay taxes by the average of 3/14 is in third level and has the lowest level of effect on tax compliance vis-à-vis two other variables
Tax culture, Tax compliance, Taxpayers, Tax Trust, Exploratory Factor Analysis
http://taxjournal.ir/article-1-451-en.html
http://taxjournal.ir/article-1-451-en.pdf