2024-03-29T09:35:03+03:30
http://taxjournal.ir/browse.php?mag_id=93&slc_lang=fa&sid=1
93-1588
2024-03-29
10.1002
Journal of Tax Research
J Tax Res
2251-6484
2717-1817
10.61186/taxjournal
2019
26
40
Investigating the Economic Effects of Amendment of Law of Value Added Tax (VAT) in Iran: Computable General Equilibrium Model (CGE) Approach
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.
Value Added Tax (VAT)
Social Accounting Matrix (SAM)
CGE
Tax Rate
Tax Policies
2019
3
01
7
42
http://taxjournal.ir/article-1-1588-en.pdf
93-1589
2024-03-29
10.1002
Journal of Tax Research
J Tax Res
2251-6484
2717-1817
10.61186/taxjournal
2019
26
40
The Effect of Tax Complexity on Economic Growth: A Dynamic Panel Data Model for Selected Developed Countries
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.
Tax Complexity
Economic Growth
Doing Business
Tax
Generalized method of Moments
2019
3
01
43
63
http://taxjournal.ir/article-1-1589-en.pdf
93-1591
2024-03-29
10.1002
Journal of Tax Research
J Tax Res
2251-6484
2717-1817
10.61186/taxjournal
2019
26
40
Designing Competency Model for the Head of Tax groups at Iranian National Tax Administration Based on Qualitative Approach
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.
Competency
Tax Group Heads
Competency Model
Iranian National Tax Administration
2019
3
01
65
92
http://taxjournal.ir/article-1-1591-en.pdf
93-1592
2024-03-29
10.1002
Journal of Tax Research
J Tax Res
2251-6484
2717-1817
10.61186/taxjournal
2019
26
40
Investigation into Family Traits Impact on Tax Non –compliance of Family Firms (Case Study of Family Firms in Tehran Province)
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.
Culture
Experience
Power
Tax Aggressiveness
2019
3
01
93
116
http://taxjournal.ir/article-1-1592-en.pdf
93-1593
2024-03-29
10.1002
Journal of Tax Research
J Tax Res
2251-6484
2717-1817
10.61186/taxjournal
2019
26
40
Paper Companies’ Effect on the Value Added Tax Audit Risk (VAT)
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.
Paper Companies
Income Risk
Credit Risk
Tax Audit Risk
2019
3
01
117
133
http://taxjournal.ir/article-1-1593-en.pdf
93-1594
2024-03-29
10.1002
Journal of Tax Research
J Tax Res
2251-6484
2717-1817
10.61186/taxjournal
2019
26
40
The Effect of CEO Tenure and Tax Planning of Listed Companies in Tehran Stock Exchange
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.
CEO Tenure
Tax Planning
Effective Tax Rate
Cash Effective Tax Rate
2019
3
01
135
155
http://taxjournal.ir/article-1-1594-en.pdf
93-1595
2024-03-29
10.1002
Journal of Tax Research
J Tax Res
2251-6484
2717-1817
10.61186/taxjournal
2019
26
40
The Comparison of Multi-variable Linear Regression and Artificial Neutral Networks in Tax Evasion of Legal Persons in Iranian Tax System
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%.
Legal Persons
Multi-variable Linear Regression
Artificial Neutral Networks
2019
3
01
157
185
http://taxjournal.ir/article-1-1595-en.pdf
93-1596
2024-03-29
10.1002
Journal of Tax Research
J Tax Res
2251-6484
2717-1817
10.61186/taxjournal
2019
26
40
Evaluating Tax Persistence and Future Tax Risk of Firms by Emphasizing on Ownership Type
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.
Agency Theory
Effective Tax Rate
Tax Persistence
Future Tax Risk
Government Ownership
2019
3
01
187
206
http://taxjournal.ir/article-1-1596-en.pdf