Identification and Ranking the Current Barriers in National Tax System (The Comprehensive Tax Plan)

Identifying and Validating the Competencies for the Key Jobs in the Iranian National Tax Administration during the Implementation of the Tax Comprehensive Plan

The Iranian National Tax Administration is obliged to design a job system based on a preceding evolution to modify and align the human resources services with the implementation of the comprehensive tax plan. Therefore, this study was an attempt to identify and validate the key jobs and the competencies required for the key jobs using a suitable model development method with the aim of attracti...

نظام سیاسی و فرهنگ مالیات politic system and tax culture

چکیده ندارد.

The Required Tax Rate in a National Retail Sales Tax

443 National Tax Journal Vol. LII, No. 3 Abstract This paper examines the required tax rate in a national retail sales tax (NRST). I show that recent proposals, such as one to replace virtually all federal revenues with a 23 percent taxinclusive NRST, are based on assumptions that real government spending would decline by $480 billion per year and that there would be no tax avoidance, evasion, ...

Negative Income Tax Plan

The Copts’ taxes in the tax system of Mamalik

Due to the lack of a regular and stable system and difficulties in budget management, tax affairs during the Mamalik era (648-923) was transforming continuously. Since, part of the Mamalik’s incomes, like previous governments, was based on collecting taxes from non-Muslim Copts, sources of this period indicate that due to various factors, Mamliks have been forced to make changes in the way of t...