نتایج جستجو برای: tax gap

تعداد نتایج: 170172  

Journal: :The International Journal of Humanities & Social Studies 2020

2017
Olumide Faniyan Chidiabere Opara Akinyede Oyinade Pamela Botchway Kenneth Soyemi

Nigeria has an estimated population of 186 million with 23% of eligible children aged 12-23 months fully immunized. Government spending on routine immunization per surviving infant has declined since 2006 meaning the immunization budget needs to improve. By 2020, Nigeria will be ineligible for additional Global Alliance for Vaccination and Immunization (Gavi) grants and will be facing an annual...

Laffer curve indicates relationship between tax rate and tax income. The aim of this paper is estimating of laffer curve in Iranian economy. To do so, we have used threshold regression method. Empirical results indicate that since the tax rate is low (the threshold value is less than 0.0848) in two-regime model, tax rate and tax income have a significant positive relationship, but when the tax ...

ژورنال: پژوهشنامه مالیات 2018
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Abstract This research aims at studying and assessing factors affecting on tax lags in Iran. The statistical population of study consists of 45 active manufacturing companies in the center of Mazandaran province that have filed and submitted their tax returns and related documents during the years 2009 to 2013, and their final taxes have been determined and have reached to the stage of collect...

Journal: :Scientific Notes of Ostroh Academy National University, "Economics" Series 2019

Ahmad Rajabi Ali Mohammadi

Abstract In this paper, Markov chain and dynamic programming were used to represent a suitable pattern for tax relief and tax evasion decrease based on tax earnings in Iran from 2005 to 2009. Results, by applying this model, showed that tax evasion were 6714 billion Rials**. With 4% relief to tax payers and by calculating present value of the received tax, it was reduced to 3108 billion Rials. ...

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