نتایج جستجو برای: tax system

تعداد نتایج: 2256722  

2011
Yinying Wang

The PRC enterprise income tax law was enacted on January 1, 2008, with accordance to which the enterprise income tax law system has been changing. It took a long time to promulgate the law just as it takes and will take certain period to integrate the system from the constitutional law to tax polices. The lack of taxing power under constitutional law, the silence of a basic tax law, and the arb...

Journal: :international journal of information, security and systems management 2015
amir kazemi soheil sarmad saeedy

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 ...

Karamshahi, Behnam, Khajavi , Shokrollah,

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...

1984
Alan J. Auerbach David F. Bradford

We show the unique form that must be taken by a tax system based entirely on realization accounting to implement a uniform capital income tax, or, equivalently, a uniform wealth tax. This system combines elements of an accrual based capital income tax and a traditional cashflow tax, having many of the attributes of the latter while still imposing a tax burden on marginal capital income. Like th...

Economic policies are activities and intervention in economy to achieve socio-economic aims and transfer from existence to optimal status. Financial policies are one factor that effect government financial system from income and costs aspect to effect on macro elements. Agricultural sector is one of the most important economic sectors in Iran and making financial policies can effect on producti...

ژورنال: پژوهشنامه مالیات 2019
, ,

Given the macroeconomic policies of reducing dependence on oil revenues (as the most important sources of government revenue) and increasing tax revenues, a decisive response to the phenomenon of tax evasion has become the most important economic and political goals of the government. The use of the other person's commercial card as one of the tax evasion techniques is one of the tax crimes tha...

Journal: :Agenda - A Journal of Policy Analysis and Reform 2020

ژورنال: اقتصاد مالی 2013
فاطمه ارشد نارسیس امین رشتی,

در اقتصاد ایران وجود درآمدهای نفتی به عنوان یکی از راه های تأمین درآمد دولت سبب شده است که سیستم مالیاتی نتواند به خوبی عمل کند و درآمدهای مالیاتی با وقفه به دست دولت می رسد. در این راستا عامل کاهنده ارزش درآمدهای حقیقی مالیاتی در زمان وقفه هاست. در این تحقیق به بررسی کارایی نظام مالیاتی با توجه به فرضیه تانزی پرداخته شده است. علاوه بر محاسبه وقفه، کشش قیمتی درآمدهای مالیاتی نیز به دست آمده است...

Current situation of Iran Economy which is under increasing sanction can be affected negatively and followed by many consequences for the society through any misleading economic decision from government side.The Iranian tax system includes various types of taxes that are directly and indirectly collected, each of them have its own effects on society and market system. Determining the way of col...

نمودار تعداد نتایج جستجو در هر سال

با کلیک روی نمودار نتایج را به سال انتشار فیلتر کنید