Mohamad Alizadeh, Bahar Salarvand,
Volume 0, Issue 0 (2-2024)
Abstract
Tax on capital gains is a crucial tool in tax policies, with significant importance and various necessities that impact the economy and society in different ways. Some of the significances and necessities of capital gains tax include providing tax revenues, regulating the role of taxes in income distribution, stimulating investment, controlling and regulating financial markets, ensuring tax justice, and balancing between taxation and investment. Therefore, paying attention to the importance of implementing capital gains tax as one of the essential tax foundations is essential. This research investigates the influential factors in the effective implementation of capital gains tax using the fuzzy cognitive mapping method. In this approach, experts familiar with the subject are initially identified through expert opinions. After theoretical saturation, a questionnaire in the form of a relationship matrix is created, with the number of rows and columns equal to the identified components. This matrix is then presented to the experts. Based on the given scores, the effectiveness and susceptibility of each factor are determined. Finally, a relationship map is presented based on the provided information.
Ashkan Harati, Davood Hosseinpour, Mohammad Javad Kameli, Naser Hamidi,
Volume 29, Issue 51 (12-2021)
Abstract
Today, it is very important for the country to pay attention to an efficient tax system as an economic subsystem, and effective policy-making in this area based on an appropriate framework is one of the requirements of this system. The institutional framework in terms of its analytical features and capabilities has a high compatibility with tax policy and therefore this study seeks to develop a favorable policy model in accordance with this framework. The research methodology has a combined (qualitative-quantitative) approach that in the qualitative part, explaining and identifying the basic elements are done by using the method of theme analysis and also by using the experiences of leading tax systems, and in order to determine the reliability of the elements, Applications of Dempster-Schafer evidence theory have been used. Then, using fuzzy concepts in the application of fuzzy cognitive mapping method and analyzing the opinions of 12 experts in the field of tax policy, the capacity of the identified elements of the model was determined and finally fuzzy cognitive maps, using the concepts of graph drawing theory. And with the design of the final model, the levels related to each part of the model are identified. Based on the results of this research, actors in the field of Agenda Setting, formulating and legalizing tax policies can be identified in the framework of formal and informal authorities and the effective factors on this process are categorized in the form of economic, political, social, administrative and Value factors. Findings indicate that in order to design and formulate effective tax policies in the country, strategies such as formal participation, improving information flow, public participation and bottom-up approach to policy-making can be used.
