This study analyzes the moral behavior of Nepalese taxpayers. Additionally, seeks to address underlying reasons for non-compliance. Data were collected by 400 participant questioners and analyzed using thematic analysis. The result suggests that these taxpayers do not have sufficient technical knowledge perceive VAT system as complex. Tax tax complexity are seen contributing factors taxpayer no...

The value-added tax system in Iran has recently been focused due to its infancy, and consequently many aspects of its auditing quality, and strategies for achieving and improving the quality have not been explained. Also, it is important to asses VAT taxpayers risks in order to formulate an effective plan for selecting taxpayers for tax audit with the aim of increasing efficiency and effectiven...

E-commerce that has undergone an increasing trend in recent years has been regarded as the modern method for transfer of information and economic exchange.   This phenomenon brings about massive changes in most of relations between various economic institutions. Such changes have also occurred in tax systems. Hence, the present research aims to investigate effect of E-commerce on tax structure ...

Whether the sales tax is included in the price or added on at the cash register ought not affect purchases of the rational consumer. We test this tax-equivalence hypothesis with a number of experimental treatments that differ only in their handling of the tax. Subjects are given a cash budget from which they decide how much to keep and how much to spend on various attractively priced goods. Sub...

abstract tax can be discussed from various aspects and in the meantime, evaluation the tax system performance is very important. this article try to point this out in 2005 and 2008 (the second and final year of the forth development plan) in the iranian economy and in provinces separately. to enable this comparison and homogeneity, iranian provinces are divided into three groups (developed, les...