Volume 31, Issue 57 (2023)                   J Tax Res 2023, 31(57): 7-27 | Back to browse issues page

XML Persian Abstract Print

Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Abdollahi H. Legal Dimensions of Acceptable Tax Expenses. J Tax Res 2023; 31 (57) :7-27
URL: http://taxjournal.ir/article-1-2243-en.html
, H.a8314@yahoo.com
Abstract:   (1005 Views)
Considering the importance of acceptable tax expenditures in the process of tax assessment and the necessity of examining the legal dimensions of the issue, these questions arise: What is the definition of acceptable costs and legal conditions for accepting these costs? In this regard, the present study organized two main sections based on the two mentioned questions. Resulting in the first part, statistics and description of "seven legal conditions" for accepting tax costs, and in the second part, "seven legal criteria" governing the stage of determining the instance, assessment and addressing the mentioned costs were investigated. Finally, two legislative proposals and a procedural proposal in this area were proposed. The research method is descriptive-analytical and the latest "tax laws and regulations" in addition to the votes issued by the Supreme Tax Council, "General Board, Specialized Boards and Branches of the Administrative Justice Court" have also been considered.
Full-Text [PDF 421 kb]   (580 Downloads)    
Type of Study: Research | Subject: Management
Received: 2023/06/3 | Accepted: 2023/05/31 | Published: 2023/05/31

Add your comments about this article : Your username or Email:

Send email to the article author

Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

© 2024 CC BY-NC 4.0 | Journal of Tax Research

Designed & Developed by : Yektaweb