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Seyed Akbar Manjegani, Vahideh Tabasi Lotabadi,
Volume 23, Issue 27 (12-2015)
Abstract

Abstract

The aim of the present research is to identify and study effective factors on tax compliance advertisement for legal taxpayers of Mashhad with AHP approach. The research method is descriptive-survey and this research is of applied one. The statistic society includes middle managers, senior managers, legal taxpayers and State Tax Administration’s content of the advertisement in 1392-1393. In this research, we can conclude that the most effective criteria can be summarized in the form of criteria for taxpayers’ attitudes in their behaviors, advertisement performance, mentally receiving advertisement, way of message transfer, tendency steps, and finally literary structure of advertisement. Also the study of legal taxpayers indicates that each of these identified criteria is important on improving the effectiveness of advertisement on tax compliance.


Mohamadreza Abasi, Gholam Nabi Feizi Chekab,
Volume 29, Issue 49 (5-2021)
Abstract

According to the value-added tax law, Article 11, the date of tax accrual for supplying goods is considered as either the invoice date, goods delivery date, or contract fulfillment date, whichever comes first. The main issue in this article is to examine the feasibility of the contract fulfillment date and its occurrence before the delivery date and invoice date. In this descriptive-analytical research, it is established that there would be an error to compromise the contract fulfillment date in the aforementioned Article. This is due to the contract fulfillment date which is always precedent or simultaneous to goods delivery or invoice date. In other words, the said date is neither  precisely recorded nor disciplined and it is not considered as the date of tax accrual. As specifying the exact date of contract fulfillment is a controversial issue all over the world, and the determination of contract conclusion is subject to several conflicting opinions in most legal systems.

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