Volume 17, Issue 5 (2009)
J Tax Res 2009, 17(5): 137-169 |
Back to browse issues page
Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
Shafiee S, Sabouri Deilami M H. Approaches to fighting against money laundering with special emphasis on tax strategies. J Tax Res 2009; 17 (5) :137-169
URL: http://taxjournal.ir/article-1-143-en.html
URL: http://taxjournal.ir/article-1-143-en.html
1- M.A. in Economics; A Tax Researcher at Tax Research Department, INTA
2- M.A. in Economics; An Expert of Planning & Economic Affairs Deputy, Ministry of Commerce
2- M.A. in Economics; An Expert of Planning & Economic Affairs Deputy, Ministry of Commerce
Abstract: (9758 Views)
Nowadays, money laundering is considered as one the major financial crimes in the world and consists of converting or transferring a property for the purpose of concealing its illegal source or of assisting any persons engaged in committing such crimes. Tax evasion is a sub-category of money laundering and, in many countries, both tax evasion and money laundering are pervasive. So, tax system reform is one of the most important strategies for fighting against money laundering. In the Iranian economy, too, there has been an increasing focus on fighting against money laundering since a few years ago. In addition to the approval of the Act for Fighting against Money Laundering by Islamic Consultative Assembly in 2007, the implementation of some tax plans and laws have already assisted or will assist the realization of this goal. Among these plans and laws, one may refer to the implementation of VAT system, the obligation imposed on the issuance of invoices, Tax Automation Reform Administration (TARA) plan, and the assessment of feasibility of reintroducing the aggregate income tax system.
Type of Study: Research |
Received: 2009/03/16 | Accepted: 2009/07/5 | Published: 2014/03/14
Received: 2009/03/16 | Accepted: 2009/07/5 | Published: 2014/03/14
| Rights and permissions | |
 |
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. |
