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Showing 2 results for Tax on Real Estate

Abdolhassan Noorian, Zahra Khaleghi Rekhneh,
Volume 17, Issue 4 (6-2009)
Abstract

The implementation of an e-tax category requires not only technological and legal infrastructure but also a strong mechanized system in order to achieve the intended objectives and to guarantee the desired organizational efficiency. To implement an e-tax system including a mechanized system for the taxation of real estates rental income, it is necessary to identify the prerequisites needed. The present paper deals with these prerequisites through an investigation of the present status of the Iranian taxation system and the processes, challenges, and problems of taxing real estates rental income, as well as drawing up the desired status expected from the implementation of IT technologies in relation to the introduction of an e-tax category and an integrated system for the taxation of real estates rental income in addition to giving an outline of the data base required for the implementation of such a mechanized tax system. The list of the prerequisites identified has been evaluated through a measurement of the elites’ attitudes and the gathered data has been tested against a two-sentence test. The obtained results show that all the identified prerequisites are verified by the elite except for three items.
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Volume 26, Issue 37 (6-2018)
Abstract

Today, many countries consider a wide range of tax categories including local taxes, environmental taxes on pollutants, capital gain taxes, aggregate income tax and vacant residential units’ taxes as sustainable and justified taxes. Among these taxes, local taxes have been more attended and developed due to their efficiency and advantages. All national taxes can be chosen as local tax but some of them have local option advantages. One of the most important choices is the tax on real estate. The present paper investigates the effects of real estate transfer tax on improving urban development in the metropolitan city of Tehran within the framework of simultaneous equations methodology using the 3- stage Least Square method (3SLS). The results indicate that as the potential tax base in the real estate sector is vast, applying tax on real estate transfer results in improving the urbanization in Tehran

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