Individual Interpretations as Instruments for Uniform Application of Tax Law by the Tax Administration

Effective Tax Functions for the US Individual Income Tax : 1966

• Phenomenology of the role of Individual attitudes on Tax Ethics

In this paper, the aim is to examine the relationship between morality and tax compliance in terms of taxpayers' perceptions of internal variables. Sample participants in this research selected randomly and included 21 interviewees from taxpayers in Kerman in 2017. The findings of the research indicate that the level of religious beliefs and patriotism of individuals greatly hinder their tax ev...

Reforming the Individual Income Tax

Starting in the late 1970s the Tayloe Murphy Institute, which was one of two institutions that combined to form the Weldon Cooper Center for Public Service in 1987, published a series of monographs on fiscal issues in the Commonwealth of Virginia. Six papers were eventually published. In the mid-1980s the series was discontinued. Many topics had been covered and did not require immediate reexam...

Designing Competency Model for the Head of Tax groups at Iranian National Tax Administration Based on Qualitative Approach

Implementing comprehensive Tax plan and achieving its goals require human resources system to be in harmony with changing environment. Therefore a unified approach is necessary for designing human resources sub- systems. The purpose of this research is to formulate and design a competency framework for tax group heads. This research is embedded in an interpretative paradigm and follows that res...

Advisory System for the Agricultural Tax Law

The authors of this study attempted to develop an advisory tool functioning in the scope of the Agricultural Tax Act. The focus of the authors in this study was on presenting the outcome of the efforts connected with building the ontology which would allow for representing individual cases. This study will also outline the structure and concept of the system in question.