پژوهشنامه مالیات
سال نوزدهم شماره 58 (بهار و تابستان 1390)

This paper focuses on the differences between statutory tax exemptions considered by auditors, member to the Association of Certified Public Accountants and tax assessors of the State Tax Affairs Organization on legal entities tax files subject to article 272 of the Direct Taxing Act. Due to the non-normal nature of test data, non-parametric statistical methods (Wilcoxon, Mann Whitney, Kruskall-Wallis) were used for research hypotheses. The study covered a four-year period (2005-2008) and included 612 companies audited under article 272 of Direct Taxing Act. The Results of the study showed a significant difference between statutory tax exemptions considered by auditors, member to the Association of Certified Public Accountants and tax assessors of the State Tax Affairs Organization on legal entities tax files subject to article 272 of the Direct Taxing Act. Features of the companies (e.g. public or private nature, membership in stock market, etc.) influenced those differences. Also, for companies whose taxes were audited by individual or company auditors, member to the Association of Certified Public Accountants, the difference was significantly independent of the type of auditor involved, so individual or company auditing had no effect on the results.

Tax revenue is the most important resource of governments to fund state's current expenditures with the least undesirable economic effects. Therefore, tax administration as a collector authority should increase tax revenue by promoting taxpayers to pay their tax obligations voluntarily according to the law. Today self assessment and voluntary compliance are the most popular approach to collect the taxes effectively. This paper by the use of Jenkins and Forlemu findings provides an overview of the subject of effective factors on tax compliance and core elements of taxpayer service approach. At the same time, it has attempted to emphasize on close connection between voluntary compliance, taxpayer services and implementation of information technology products. So the paper provides a conceptual framework of voluntary compliance, typology of compliance models and service-oriented approach by using information systems. Finally it contains a discussion of the key elements of Jenkins and Forlemu's taxpayer service approach.

Nowadays the improvement of tax culture, establishment of tax self- declaration and accordingly the improvement of tax compliance are of the main issues concerning the tax authorities. Improvement of tax culture will lead to satisfaction of taxpayers. On the other hand the introduction of Value Added Tax as a modern tax base has led to all the activities in conformity with its efficient establishment along with tax culture development and increase in the level of taxpayers’ satisfaction. Hence, this paper which is the result of a filed research aiming at evaluation of the effects of Cultural Health Model factors over implementation of value added tax in Large Taxpayers Unit (LTU) through culture health model. The population selected for this research consists of all of the legal persons, registered tax files in large taxpayers unit. In this research along with evaluation of cultural health model dimensions such as: relation, communication, co-operation and decision making, infrastructure, leadership and change management, the ranking of aspects and the components of the model are also studied. In relation and job satisfaction aspects and co-operation and decision making, incentives aspects and infrastructures, training aspects and infrastructure management, knowledge management aspects and leadership aspect, the goals of value added tax are of the highest degree. According to the result reached through analysis, operational suggestions are presented.

Taxes have been the most significant income sources of governments from a long time ago and one of the main concerns of governors and policymakers is optimal collecting taxes of whole existing capacities.The aim of this paper is to estimate tax capacity and to calculate tax effort among middle- income countries. Panel data method, data from 1995-2009 and Stata software have been used to estimate model coefficients and then tax effort has been measured by using these coefficients. The results show that Iran obtains the least amount of tax effort indicator among others.

An appropriate tax system can have different objectives, including promoting the government income, resource allocation and income redistribution. This tax system is supposed to choose tax bases which are efficient, fair and low cost of implementation. Tax bases with the mentioned features have great importance for the governments. Land Value Tax (LVT) is one of the tax bases with all the above mentioned features. Thus the current research attempts to study an appropriate model for implementing LVT in Iran. Therefore theoretical foundation of taxation and good taxation factors coverage by LVT is studied. Also the importance of taxation of land values in Iran has been expressed through studying the result of implementing LVT in the economic literature along with comparative studies of implementing LVT in other countries. Finally a proper model of implementing LVT in Iran is introduced. The results show that implementing LVT in Iran requires a new and separate law. This new law should address different important issues such as locally or nationally implementation of tax, setting methods of land evaluation, selecting the appropriate tax period, the types of land to be taxed, the ways to deal with the deferred tax, the organization which has the responsibility of determining the tax rate, and the one which is in charge of assessment, collection, monitoring and arbitration, and the range of tax exemptions. To achieve the mentioned goals, two questionnaires (one qualitative and one quantitative) have been designed to collect the required data and Delphi method and signtest have been employed for data analysis. Finally a local model for tax on land values has been introduced.

One of the most important duties of government is the control of income inequality in society. Different factors like economic and social factors are affecting on variation of distribution income. Factors like tax policy, government expenditure, discrimination prices, the minimum wage, unemployment rate, transfer program and so on can be better or worse income distribution. The main aim of this article is to analyze main factors of affecting income distribution including direct and indirect tax. The Results of this article show that increase in direct tax and the minimum wage and also decrease in indirect tax and unemployment rate improve income distribution.

The most important goal of a tax system is to increase tax compliance level. There is a clear and exact definition of tax compliance in the developed tax systems, while this concept is an unknown area in Iranian tax system. In Iranian tax texts, compliance is doing one's tax obligations according to the law. This definition is vague. The current paper has three main goals: a) studying different meanings of tax compliance in Iranian tax law, b) selection of a clear and precise definition of tax compliance and c) estimation of tax compliance rate and its obstacles in Iranian tax system. Our research method is based on library research method. The results indicate that tax compliance rate in Iran has increased from 18.8 percent to 49 percent between 2002 and 2009.

Doing business index is known as a globally accepted and the most significant criteria to compare the economic situations across different countries. Hence, Islamic Republic of Iran has always tried to monitor this index as well as the related indicators to improve and upgrade its position among the world countries. In this regard, a plan of “developing suitable entrepreneurship environment and resolving obstacles of doing business” has been approved in parliament of Islamic republic of Iran. In the meantime, among indicators of doing business, tax indicator can be considered as one of the main indicators in doing business index. Accordingly, this paper attempts to investigate the importance of tax criterion compared to other doing business criteria from the viewpoints of those involved in Yazd industry sector. To do this, three groups are selected, using snowball sampling technique, namely industrial experts, industrial scholars and as well as industrialists. This study has been done in Yazd as a province which is in the first place in comparison with other 29 provinces in Iran according to “spatial planning of industrial development” which has been done by the ministry of industry, mining and trade. Using AHP method, the results indicate that in total as well as according to three groups’ views, tax indicator have a good place in comparison with other criteria. For this, tax reform is not a priority in comparison with other doing business indicators reforms.

To apply appropriate changes in the organizations of the public sector, governments are obliged to develop some policies regarding fundamental changes or corrective changes or the both in organizations. The Iranian National Tax Administration (INTA) could not resist these changes and reforms too, inevitably in need of undergoing changes for obtaining the organizational objectives. Outsourcing is one of the key issues gaining special position in the organizations, whose importance increases day by day. Due to the major public objectives and policies and the reforms to be implemented by the organization, "privatizing and downsizing of the public sector, the law of civil services, the Article 44 of the Constitution of the Islamic Republic of Iran and globalization", outsourcing of organizational processes, changes and reforms in this regard accord with the organizational long-run policies, strategies and objectives. In this paper, it has been tried to provide a model for outsourcing and to introduce criteria in order to evaluate working processes in the INTA through employing the fuzzy Delphi method and the fuzzy TOPSIS decision-making model for evaluation and prioritization of the processes to be outsourced.