The Iranian economy in recent years is due to the development of economic sanctions, a sharp decline in the price of oil and the deficit resulting from revenue - dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax income indicates the existence of a relatively significant tax gap. The tax gap is the difference be...

The tax gap is a phenomenon experienced by revenue collection agencies which describes the difference between the taxes due, as prescribed by legislation, and the actual taxes collected. The tax gap is mostly a result of taxpayer non-compliance, such as the failure to submit a tax return. Recent theories suggest that a taxpayer’s social structure is a significant determinant of a taxpayer’s att...

this paper, i have focused on the tax side of the fiscal policy to  investigate the past and future behavior of fiscal sustainability in iran. to do so, i have employed two different forward-looking and backward-looking approaches. first, the backward-looking approach is the fiscal policy rule proposed by daving & leeper (2011). precisely, this rule determines that whether the fiscal policy is ...

Literature in tax avoidance indicates that the proceeds of tax avoidance can be invested on production affairs, which in turn enhance the future expected cash flow, thereby reducing the cost of equity. Based on this reasoning, the present study aims to examine whether tax avoidance is associated with the cost of equity with emphasis on the moderating effect of outside monitoring. To calculate t...

The benefits of e-tax services are linked to its adoption and usage. E-tax adoption rates in developing countries remain low and so its benefits are not fully realized. This is because governments have focused largely on technical supply-side factors with little emphasis on the demand perspective of e-tax adoption. The result has been a gap between what is offered and what is consumed. This pap...