نتایج جستجو برای: tax system

تعداد نتایج: 2256722  

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...

Todays, the importance of taxes as the main source of government revenue has been approved by economic policymakers and therefore, designing an optimal tax system to achieve this subject is essential. Governments are looking for ways to receive their target taxes from taxpayers at the lowest possible cost and at the declaration tax. Taxpayers, on the other hand, seek to postponed their taxes as...

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...

2017
G. Shabbir M. A. S. Badra

Online tax system is an important innovation in managing and effective tax administration system. Its implementation has been influenced by several factors. In Nigeria however, its effective implementation has suffers major setbacks arising from poor information and technological infrastructure. Therefore, this paper examines the influence of technology characteristics (ease of use, usefulness ...

Value added tax has been focus on many countries in recent decades due to the low tax base consumption, low cost on identification, collection and transfer on tax burden to the end consumer in the economy. Therefore, its full implementation in Iran can improve the efficiency on the tax system. In this regard, policymakers' awareness on the effects on consolidated, distributive and allocative va...

2001
William G. Gale

The notion that taxes should be simpler is one of the very few propositions in tax policy that generates almost universal agreement. The fundamental paradox of tax simplification is that despite this consensus, almost every year tax rules become more complex. This report, based on recent congressional testimony, examines a broad range of issues regarding tax complexity. Section II discusses the...

Journal: :تحقیقات اقتصادی 0
محمد تقی گیلک حکم آبادی

the role of taxes in reduction of economic, inequalities, has been a controversial subject in recent decades. destructive effects of progressive taxes on efficiency and problems of tax compliance, have been considered in tax reform programs worldwide. introduction of an islamic income tax system; with all its progressive features, and its popularity seems to be effective in correcting the distr...

ژورنال: اقتصاد مالی 2013
محمد نبی شهیکی وحید جلالوند

گسترده شدن تعهدات دولت­ها در جهت تحقق اهدافی چون رشد اقتصادی، ثبات قیمت ها، افزایش اشتغال، توزیع عادلانه درآمد، مخارج دولت را با روندی صعودی مواجه کرده است که دولت­ها را برآن می­دارد تا از راههای گوناگون به تأمین مالی آن اقدام نمایند. در این راستا مالیات به عنوان یکی از مهمترین راه­های تأمین مالی همیشه مورد توجه بوده است. در مطالعه حاضر به محاسبه و ارزیابی نظام مالیاتی کشور با استفاده از رویکرد...

ژورنال: :تحقیقات حقوقی 0
سعید حبیبا دانشیار دانشکده حقوق وعلوم سیاسی و رئیس مؤسسه حقوق تطبیقی دانشگاه تهران. مهدیه دره شیری کارشناس ارشد مالکیت فکری دانشگاه تهران.

حجم فزاینده مبادلات تجاری اموال فکری بر ضرورت به کار گیری سیاس ت مناسب مالیاتی نسبت به حقوق مالکیت فکری تأکید دارد. در این خصوص موضوع در خور توجه نقش سیستم مالیاتی در دستیابی به مقاصد حقوق مال کی ت فک ری در راست ای تر ویج ابداعات و ارتقای توسعه اقتصادی و فرهنگی است. اقتضائات خاص نظام حقوق مالکی ت فکری عملا أخذ مالیات و مشخصا اعمال قواعد عمومی مالیاتی را بر دارای یهای فک ری چالش برانگیز و پیچیده...

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