Volume 17, Issue 5 (2009)
J Tax Res 2009, 17(5): 27-38 |
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Mousavi Jahromi Y, Tahmasebi Boldaji F, Khaki N. Tax evasion in the VAT system: A theoretical model. J Tax Res 2009; 17 (5) :27-38
URL: http://taxjournal.ir/article-1-138-en.html
URL: http://taxjournal.ir/article-1-138-en.html
1- Associate Professor of Economics at Payam-e Noor University, Central Organization
2- M.A. in Economics; VAT Deputy Office, INTA
3- M.A. in Economics- Payam-e Noor University, Central Organization
2- M.A. in Economics; VAT Deputy Office, INTA
3- M.A. in Economics- Payam-e Noor University, Central Organization
Abstract: (13312 Views)
This paper aims at presenting a theoretical explanation of economic factors involved in the emergence and development of tax evasion in the VAT system. According to the model proposed here, it is inferred that an increase in the cost payments subject to VAT will result in an increase of tax evasion or a decrease of tax compliance. Moreover, an increase in the probability of being caught or an increase in the sanction rate (as for cases where the tax files are not investigated) will result in an increase of tax compliance level and a result, in a decrease of tax evasion. The findings obtained, having supported theoretically, can help the Iranian VAT authorities in adopting a variety of appropriate policies to prevent tax evasion.
Type of Study: Research |
Received: 2009/01/13 | Accepted: 2009/07/5 | Published: 2014/03/14
Received: 2009/01/13 | Accepted: 2009/07/5 | Published: 2014/03/14
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