Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
20
13
2012
6
1
The Study of Governments Fiscal Capacities Effects
9
44
FA
Jamshid
Pazhooyan
Faculty Member of Allameh Tabatabaee University
Ahmad
Mohammadi
PhD Candidate of Allameh Tabatabaee University
Growing literature of economic growth and development shows that government abilities to raise revenue from taxes or fiscal capacity is a fundamental cause of the economic development. In this paper, we use differences in historical external wars to estimate the effect of fiscal capacity on income per capita. Historical and economic literature shows that countries not only have different experiences of historical external wars but also in order to wage those wars they had invested in their fiscal capacity. Exploiting differences in the share of days from 1816 to 1900 that a country was involved in an external military conflict as an instrument for fiscal capacity, we estimate large effects of fiscal capacity on income per capita. The results are robust to the inclusion of controls for the geography, democracy, openness, legal origins, religion, fractionalization, outliers, different instruments for fiscal capacity, and different indexes for fiscal capacity.
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
20
13
2012
6
1
An Examination of the Relationship Between Corruption and Inflation Tax: A Cross-country Study
45
70
FA
Teimour
Rahmani
Faculty Member of Economics, Tehran university
Akbar
Komijani
Faculty Member of Economics, Tehran university
Saman
Fallahi
PhD Student of Economics, Tehran university
Corruption affects government finance and inflation tax level in different ways. According to the Optimal Government Finance Theory (Phelps, 1973 Helpman and Sadka, 1979), government as a rational agent uses different revenue sources to the extent that the total distortion effect of its financing is minimized. To achieve this, the marginal cost of inflation tax should be equal to the marginal cost of direct and indirect taxes. We expect that for an economy with high levels of corruption, ceteris paribus, the marginal cost of direct and indirect taxes is relatively high compared to the marginal cost of the inflation tax. A sample of 110 countries has been used to extract the empirical results. The main results have been obtained through using the Control of Corruption Index (CCI) for the period 1996- 2009. The empirical findings support our hypothesis. A higher level of corruption results in higher inflation tax. In order to check the robustness of our results, the main hypothesis has been examined by using Corruption Perception Index (CPI) for the period 2001- 2009. The results are the same. Moreover, the findings show that the effect of corruption on inflation tax is greater in developing countries.
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
20
13
2012
6
1
The Impact of Tax Avoidance on the Future Stock Price Crash Risk of the Listed Companies in Tehran Stock Exchange
71
102
FA
Daryoush
Foroghi
Faculty Member of Isfahan University
Manouchehr
Mirzaei
MA Student in Accounting, Isfahan University
Amir
Rasaiian
MA in Accounting, University of Mazandaran
Tax payment results in reducing profits and remained cash for other stakeholders including shareholders of a company. So, naturally companies and its shareholders have motives to take some measures to evade tax. Effective strategies for tax evasion involves use of a complex and ambiguous reporting system. Since, Tax evasion can create opportunities for managers to pursue activities that are designed to hide bad news and accumulate them within firm. When the accumulated negative information , release into the market leading to stock price crash. The main propose of the present study is to investigate the relationship between tax avoidance and the future stock price crash risk in Tehran stock exchange. To do this, two main hypotheses and three subsidiary ones were specified and tested, a sample was selected among the listed companies in TSE during 1380-1388(2001-2009). Also, to test the hypotheses, the method of logistic regression and the model of pooling data were applied. The results indicated that, there is a positive relationship between tax evasion and future stock price crash risk.
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
20
13
2012
6
1
A Survey of the relationship between Organizational Justice and Organizational Commitment (the General Directorate of Khorasan Razavi Province)
103
120
FA
Ali
Shabani Kalate Mollamohammad Qoli
MA in Public Administration, Islamic Azad University, Sirjan Branch and expert of Public Relations in Tax Affairs General Directorate of Khorasan Razavi Province
Ali
Hosseinzadeh
Faculty Member of Accounting and Banking Department, Islamic Azad University, Torbat Heidarieh Branch
Yousef
Ahmadi
Faculty Member of Management Department, Islamic Azad University, Sirjan Branch
This research is designed to examine the relationship between organizational justice and organizational commitment among the senior experts and heads of tax groups in the General Office of tax affairs in Khorasan Razavi province in 1389. In this research, 263 personnel are selected in the method of the classical random sampling based on Morgan and Krjsy table. For evaluating the dimensions of the organizational justice and evaluating the organizational commitment, the standard questionnaire (Niehoff and Moorman, 1993) and standard questionnaire of the organizational commitment of Allen and Meyer (1993) were used. For analyzing the data, the analytical methods of Spearman and Freedman variance analysis were used. The results of Spearman analysis showed that there is a meaningful relationship between organizational justice and its components (distribution, procedural and Interactional) and areas of the organizational commitment (normative, affective and Continuance). The results of the variance analysis of Freedman rejected the average rate equally of the triple dimensions of organizational justice and organizational commitment and showed that communication justice and normative commitment have the most privileged to other dimensions of organizational justice and organizational commitment in this organization.
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
20
13
2012
6
1
The Semiotic Analysis of the Images Presented in the Media of the National Tax Administration
121
140
FA
Mania
Alehpour
MA in Social Relations Sciences, Allameh University and Head of public Relations of Lorestan Province's Tax Affairs Directorate
This research aims to explore the images that have been displayed in the website of Iran’s Tax Organization Affairs and Saman publication. The main question of this research to be responded is to survey the negative stereotypes exist about tax in the images that have been reviewed. Theoretical framework of this research is based on the stereotypes theories and the methodology will follows the semiotics quality. This research will demonstrate that there are negative stereotypes about tax in the reviewed images. One more result is that the images do not pursue the organizational goals. The majority of the images used in mediums are taken from external websites. It seems that the images used in the subjects and reports do not support the tax policies.
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
20
13
2012
6
1
Tax Evasion from the Underground Economy in Iran
141
168
FA
Mahnoush
Abdollahmilani
Faculty member of Allameh Tabatabai University
Narges
Akbarpourroshan
M.A. in Economic Development and Planning
Tax evasion is considered as a major problem for governments in many countries especially in developing countries. Because it affects tax revenue therefore, it reduces the government’s ability in providing public goods. The objective of this paper is to estimate and analyze tax evasion from the underground economy in Iran during 1370-89
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
20
13
2012
6
1
The Survey of VAT Rate Based on Household Expenditure
169
190
FA
Ali
Askari
Faculty Member of Azad University, Central Branch
Gholamreza
Geraienejad
Faculty Member of Azad University, Central Branch
Hanie
Samavati
MA in Economics, Azad University, Central Branch
Considering the equity and efficiency aspects, this article assesses the rate of Value Added Tax on household consumption basket. As the standard approach to determine desirable directions of tax reforms is in harmony with the approach to compute the marginal social welfare cost, first marginal social welfare cost is calculated, and its inverse which is the marginal social tax productivity has been used for ranking of goods in various levels of inequality aversion coefficient and desirable tax rates. The calculation of marginal social tax productivity requires price elasticity of different goods. This elasticity is obtained from Almost Ideal Demand System (AIDS) estimation's results. Almost Ideal Demand System estimation is based on household expenditure survey of Iran has been done for period of 1371-1388 by time series' approach. The interpretation of ranking followed here is that goods ranked lower are preferred to goods ranked higher as candidates for additional taxation, goods with high tax appeal are candidates for higher tax rates.
Iranian National Tax Administration (INTA)
Journal of Tax Research
2251-6484
20
13
2012
6
1
The Factors Influencing Knowledge Creation in Organizations (The Case study of Iranian National Tax Organization)
191
210
FA
Hossein
Rahman Seresht
Faculty Member of Management, Alleme Tabatabie University
Mahboubeh
Habibi Badrabadi
PhD Student of management, Alleme Tabatabie University
The purpose of this study is to find more about the factors influencing knowledge creation in organizations through an exploratory study that was conducted in Iranian national Tax organization. In this paper, those characteristics which can influence knowledge creation in organizations have been identified based on reviewing the previous research and the related literature then a case study was conducted by using T Test, Mean and Correlation Test of the factors influencing knowledge creation in Iranian National Tax Organization as an organization without knowledge management systems. The results indicated that among 30 identified components, 8 components related to culture, structure and human resources characteristics and Motivational Systems can influence knowledge creation in a bureaucratic organization without formal knowledge management systems.