Showing 4 results for Capital Gains Tax
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.
Hassan Ban,
Volume 17, Issue 7 (3-2010)
Abstract
Since a few years ago, many countries have realized the unique and exceptional role of taxes as the only global instrument for making economical the investments on housing markets within the capital market through the vehicle of REIT investment and as such, they establish their REIT markets one after another. Through making use of the modern financial institution of REIT (i.e., through the application of modern REIT technology to Iranian markets) with all its fiscal and financial characteristics, it will be possible to organize tax categories for housing markets and to tax the transactions of their securities in the capital markets. It is also possible to improve the working of the existing tax system through the standardization of processes and monitoring in both the capital and housing markets. The critical role of taxes in improving business environments in the housing market through the REIT financial instrument and in decreasing the investment risks both in the capital market and in Tehran Stock Exchange can not be ignored. The present paper is aimed at introducing the REIT financial instrument and at presenting the results of a field-comparative study being done on the topic of “investing on the housing market through the capital market” focusing on “its advantages and opportunities for the Iranian tax system”.
Majid Rezaeedavani, Aliakbar Khademijamkhaneh,
Volume 19, Issue 11 (12-2011)
Abstract
The government can reduce dependence on oil revenues and meet current expenditures by broadening and defining new tax bases. Capital gains tax has been introduced in different countries today this tax is a type of income and property tax. Its important economic effects are to improve income distribution and meeting government spending. It is important to note that in developing tax legislation, the common tax system should be consistent with the Islamic tax system and religious foundations. The present paper reviews other countries' experiences on capital gains tax and presents Islamic jurisprudence (feqh- e - Islami) view on this tax and focuses on its related regulations with the aim to reform tax structure due to its consistency with religious foundations. The results indicate that from the viewpoint of Ahlolbait school, one fifth (khoms) of capital gains has great similarities and some differences with capital gains tax.
Saeid Totonchi Maleki, Jafar Haghighat,
Volume 22, Issue 21 (6-2014)
Abstract
Capital Gains Tax (CGT) is one of the major bases of tax systems. Establishing CGT in Iran can help tax system in fulfilling three objectives (including optimal resource allocation, income distribution, creating sustainable revenue sources for the government). This type of tax can be imposed on the difference of the value of capital, the value of buying and selling assets, etc after deducting some costs such as depreciation costs, costs of investment and so on. One of the goals of this type of tax is prevention of speculative activities in capital assets market like real estate market. Therefore, capital tax rate is based on short-term holding period which is more than the rate based on long-term holding period. This issue aims at separation of consumption demand from speculative demand and speculative demand control of assets.
