Volume 23, Issue 27 (2015)                   J Tax Res 2015, 23(27): 195-210 | Back to browse issues page

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Abstract

Governments always are trying to enforce new tax laws and ways to find a solution for deficiency in tax revenue. The success of any tax system is highly dependent on the performance of the tax organization. From 1384 the discussion about calculating a separate tax on oil company was introduced. The calculation of tax effort rate had been fluctuated with respect to this change. Thus providing a model that can minimize these fluctuations is required. Recently, new techniques are used to evaluate the performance of the organizations of which data envelopment analysis is the most innovative one. In this study, tax administration has used basic DEA models and the Gini index and receivable income was selected as output and current costs were selected as input. Research period is from 84 to 90. The results indicate that tax organization’s performance without oil company tax is in the most efficient level in the years 87 and 90, and it is locally efficient in 86 and 88. Furthermore when calculating tax organization’s performance with respect to tax on the oil Company in the year 87, it worked in the most efficient size but it is efficient locally in the years 86, 88. The results show that in these seven years the relative calculated efficiency by DEA has very little sensitivity to calculation of tax on Oil Company or lack of it on organization’s receivable income.

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Type of Study: Research | Subject: Economic
Received: 2016/02/28 | Accepted: 2016/02/28 | Published: 2016/02/28

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