نتایج جستجو برای: Tax Gap Indicator

تعداد نتایج: 244048  

Journal: :iranian economic review 0
mahsa fathalizadeh department of economics, islamic azad university.

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 ...

Journal: Iranian Economic Review 2016
Mahsa Fathalizadeh

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 ...

Journal: :iranian economic review 2008
ali taiebnia shapour mohammadi

ژورنال: پژوهشنامه مالیات 2019
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Abstract This paper aims to propose a method for measuring the value added tax gap decomposed into two main components: compliance and policy gaps. By definition, policy gap is the difference between the potential tax revenue and what can be collected according to tax code. In comparison, the compliance gap is defined as the difference between full compliance with tax code and the actual compl...

Ghasem Rekabdar Rasoul Karami seyed Ali Vaez,

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...

2012
Eugene Wessels Michelle Smit Jan Hendrik Kroeze

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...

ژورنال: :تحقیقات حقوقی 0
سعیدرضا ابدی دانشگاه شهید بهشتی

کارآمدی نظا مهای مالیاتی به تحقق حداکثری درآمدهای مالیاتی و تمکین هرچه بیشتر مؤدیان به وظایف قانونی است. فاصله بین درآمدهای مالیاتی و برآوردهای آن در قوانین بودجه و سایر اسناد، مفهومی بنام شکاف درآمد یا گپ مالیاتی را رقم زده، دولتها در اتکاء به این منبع درآمد به دنبال تمهید شرایطی هستند که این فاصله را به حداقل رسانند. در این راستا ترغیب مردم به پرداخت داوطلبانه مالیات و ایجاد شرایط تمکین صادقا...

ژورنال: :اقتصاد مالی 0

این مقاله درصدد پاسخ به این سؤال است که آیا سیاست های مالی انبساطی به صورت افزایش مخارج دولت و کاهش مالیات بر رشد اقتصادی در ایران به صورت خطی تأثیرگذار است یا غیرخطی؟ به این منظور، کارایی هر یک از برنامه های مذکور با به کارگیری دو الگوی خودرگرسیون برداری خطی و آستانه ای و اطلاعات سال های ۱۳۳۸ الی ۱۳۹۱ بررسی شده است. در این ارتباط، هنگام استفاده از الگوی آستانه ای، مشاهده های سال های مورد بررسی...

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...

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