نظام سیاسی و فرهنگ مالیات politic system and tax culture

نقش مشارکت سیاسی و نظام دموکراتیک در شکل‌دهی فرهنگ سیاسی

پژوهش حاضر با هدف بررسی میزان اثرگذاری مشارکتسیاسی در استقرار نظام دموکراتیک، و تعیین ساز و کارهای مشارکتی بر شکل­گیری ارزشهای فرهنگ سیاسی در اقلیم کردستان عراق انجام شده است. این پژوهش از نظر ماهیت و روش، توصیفی (پیمایشی) و از نظر روابط بین متغیرها جزو مطالعات همبستگی بشمار می­آید. جامعه آماری تحقیق شامل مدیران و معاونان 13 وزارتخانه است که با استفاده از روش نمونه­گیری خوشه­ای انتخاب شدند. حجم...

ناکامی فرهنگ راهبردی و چالش مشروعیت در نظام سیاسی مورد مطالعاتی: فرهنگ راهبردی در عصر پهلوی

Effect of Value Added Tax (VAT) on Public Sector’s Economy Stability in Iran (with Promoting Ethics and Tax Culture Approach)

Background: Value added tax as an indirect tax is one of the effective sources of government tax revenue and the study of its economic effects is the focus of many economic studies. Therefore, the purpose of this article is to investigate the effect of VAT on the stability of the public sector economy in Iran with the approach of promoting tax ethics and culture. Method: The present study was ...

Religion, Culture, and Tax Evasion: Evidence from the Czech Republic

Our paper analyzes the impact of culture and religion on tax evasions in the Czech Republic, which represents one of the most atheistic countries in Europe, and a very interesting example of attitudes to the church and religion, as well as the influence of religion on the social and economic aspects of everyday life. Our results suggest that, in the Czech Republic, religion plays the role of ta...

value added tax and tax evasion

The phenomenon of tax evasion has been always one of the most major issues among economists due to it's devastating effects on the economy and the process of economic development. Many scholars have always sought to provide solutions to reduce and limit tax evasion. The introduction of the VAT system can be seen as a milestone in the area of economic transparency and tax evasion, which refers t...

Explain the structural relationships between mental health, financial health and the culture of tax compliance

 Extended Abstract   1.Introduction One of the most important issues in the field of health is mental health and financial health. Mental health as one of the key issues in the individual sphere plays an important role in mental and behavioral performance (2). The importance of mental health has led to its importance in improving various policies (5). Today, mental health has been used in var...