2024-03-29T18:09:34+03:30
http://taxjournal.ir/browse.php?mag_id=82&slc_lang=fa&sid=1
82-979
2024-03-29
10.1002
Journal of Tax Research
J Tax Res
2251-6484
2717-1817
10.61186/taxjournal
2016
24
31
The New Approach to Tax Compliance, Providing a New Framework
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.
Tax Compliance
Legitimate Power
Coercive Power
Trust
Slippery Slope Framework
2016
12
01
11
30
http://taxjournal.ir/article-1-979-en.pdf
82-980
2024-03-29
10.1002
Journal of Tax Research
J Tax Res
2251-6484
2717-1817
10.61186/taxjournal
2016
24
31
A Study of Tax Policy Effects on consumers’ Welfare through Overlapping Generation Model
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).
Tax Policy
Welfare
Overlapping Generation Model
2016
12
01
31
58
http://taxjournal.ir/article-1-980-en.pdf
82-981
2024-03-29
10.1002
Journal of Tax Research
J Tax Res
2251-6484
2717-1817
10.61186/taxjournal
2016
24
31
Controlling Tax Evasion without Audit using Game Theory
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.
Tax Evasion
Audit Cost
Logical Tax
Game Theory
2016
12
01
59
77
http://taxjournal.ir/article-1-981-en.pdf
82-1100
2024-03-29
10.1002
Journal of Tax Research
J Tax Res
2251-6484
2717-1817
10.61186/taxjournal
2016
24
31
A Review of Tax Reforms in Iran & around the World
(with an Emphasize on Tax System Modernization)
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.
Tax System Reform
Tax policy reforms
INTA
Information Technology
2016
12
01
79
100
http://taxjournal.ir/article-1-1100-en.pdf
82-983
2024-03-29
10.1002
Journal of Tax Research
J Tax Res
2251-6484
2717-1817
10.61186/taxjournal
2016
24
31
Tax Avoidance and Timeliness of Earnings Announcement: A Case Study of Tehran Stock Exchange
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.
Tax Avoidance
Book-tax Difference
Effective Tax Rate
Timeliness of Earnings Announcement
2016
12
01
101
118
http://taxjournal.ir/article-1-983-en.pdf
82-984
2024-03-29
10.1002
Journal of Tax Research
J Tax Res
2251-6484
2717-1817
10.61186/taxjournal
2016
24
31
An Investigation of Tax Incentives for Membership in Business Groups
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.
Tax management
Effective Tax Rate
Business Groups
External Financial Dependency
2016
12
01
119
144
http://taxjournal.ir/article-1-984-en.pdf
82-985
2024-03-29
10.1002
Journal of Tax Research
J Tax Res
2251-6484
2717-1817
10.61186/taxjournal
2016
24
31
The Role of Organizational Shareholders in Relationship between Disclose Quality and Tax
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
Organizational Shareholders
Disclose Quality
Tax Avoidance
Securities and Exchange Organization
2016
12
01
145
174
http://taxjournal.ir/article-1-985-en.pdf
82-986
2024-03-29
10.1002
Journal of Tax Research
J Tax Res
2251-6484
2717-1817
10.61186/taxjournal
2016
24
31
A Model of Electronic Tax Declaration Adoption Based on Taxpayers\' Viewpoints in Semnan Province
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.
Electronic Tax
National Culture
System Usage
Trust
2016
12
01
175
204
http://taxjournal.ir/article-1-986-en.pdf