T he main aim of this paper is analyzing the relationship between tax evasion and the monitoring expenditure on tax collectionin Iran. For doing so, we have used a simulation model for determining optimal level of monitoring expenses on tax collection. The results showed that, a greater portion of government expenses must be allocated to monitor the tax collection, although do this reduces...

Mobile applications are currently widely used instruments that facilitate access and navigation in other software, this sense, more institutions of various kinds incorporate type innovative technological mechanisms with purposes, among which tax management from parish governments. as the Chirijos community requires, context purpose work was based on design an application facilitates citizen use...

The article summarizes a domestic and international risk management practice in the tax system of taxpayer. classification conceptual risks basis are revealed: subject – economic activity which makes decision on choice taxation provides its realization; object accordance with current legislation; source phenomena or processes that occur uncertainty conditions. main factors affect effectiveness ...

In this paper we analyse the stabilisation properties of distortionary taxes in a New Keynesian model with overlapping generations of finitely-lived consumers. In this framework, government debt is part of net wealth and this adds a number of interesting channels through which fiscal policy could affect output and inflation. Output volatility, in presence of technology shocks, is not substantia...