پژوهشنامه مالیات
سال بیست و سوم شماره 74 (تابستان 1394)

To investigate the possibility of establishing taxes on deposit interest in Iran، the deadweight losses due to deposit supply and loan demand is estimated by using annual data for the period of (1973-2012). The results show that by establishing one unit of tax on deposit interest rate during 2010 and as a result one percent interest rate increase، deadweight losses will be 3،137 and the government’s revenue will be 19،076 billion Rials. While the depositor''s tax burden will be 0. 97 and tax burden of loan applicant will be 0. 03 out of one unit of tax on deposit interest. The findings also indicate that the banks play a positive role in leading the deposits toward investment while government expenditure has a negative impact on private sector''s investment (a part of which is from income tax). Furthermore، the efficiency of private investment in effecting on production comparing to public investment is higher. These results indicate the fact that the interest tax will cause distortion in the allocation of resources and social losses will be followed.

The selection of feqhi verdict in Islamic countries is the most important consequences of using zakah returns potential in eradicating poverty. Therefore، the present research seeks to study feqhi feasibility of money zakah and its revival based on feqhi fundamentals with analytic approach so that zakah returns will be increased to help remove poverty efficiently. The results show that liquidity zakah obligation verdict extend to paper and electronic money based on analytic theory of credit property of money nature.

In countries with unstable economy and in real estate sector، time series statistics indicate that housing is the main objective for wandering capitals and result in speculative demand in this market. The capital gain taxes which are imposed on houses prices growth when they are sold deprive their owners from part of their return. By imposing taxes on buying and selling houses through frequent tranactions in short term intervals with the objective of gaining unusual profit، speculative taxes occur. In fact the differences of these two taxes are based on asset acquiring period. The present research seeks to review the capital gain taxes effects on houses prices growth in selected member countries of OECD. The panel data for the period of 2000-2013 were used. The estimation results by using GMM method and considering endogenity of variables show that the gain taxes (which are of speculative kind) have no effect on houses prices growth.

In recent decades، due to environmental pollution، many countries focus especially on improving pollutant industries. The power generation industry is of pollutant nature as it uses the fossil fuels and imposes the great social costs and threatens the public health. This issue hasn''t been evaluated at the macroeconomic level in our country up to now. One way to reduce pollution in electricity generating industry is the implementation of electricity tax. The reallocation of this tax in R&D process can lead to reducing and optimizing in electricity generation and as a result environmental pollution reduction. In this article، the tax impact Reallocation has been investigated by Stackelberg''s game model and numerical analyzing، so the optimal rate of electricity tax has been determined. According to the results، if the electricity tax rate applied، is equivalent to 2/26 Rials per one KWH electricity، the electricity production and consumption will be optimized and R&D will be done perfectly too. Keywords: Green Taxes، Pigou\''s Theory، Stackelberg\''s Game

The goal of this research is to study the relationship of auditor and auditing quality in accordance with tax avoidance in the listed companies on Tehran Stock Exchange. The time period of research consisting 130 companies is during 2002 to 2012. Multivariate regression models of econometric Eviews software are utilized to analizing integrated research data. In this research، tax avoidance is the dependent variable and auditor quality (the size of auditing firm) and auditing quality (auditor tenure) are the independent variable. The effective tax avoidance control variables including issuance break، financial leverage، and the size of company are used. Considering the effective tax cost and tax book difference research findings’ show that auditor quality (size of auditing firm) has positive significancy on tax avoidance of stock exchange companies. In the other hand just by considering effective tax cost، auditing quality (auditor tenure) has positive significancy on tax avoidance of stock exchange companies.

The primary objective of this study is to investigate the relationship between tax avoidance and fraud in accounting of firms accepted in Tehran stock exchange. In order to clarify the related views، the extreme (opportunistic) earnings management as an indicator for reducing fraud in accounting and also various criteria of tax avoidance measure have been used. At first، the study attempts to identify the fraudulent companies by using financial information of 170 companies listed in Tehran Stock Exchange during the period of 1382 to1390 and utilizes the multivariate linear regression analysis with a panel layout. The results imply that there is a meaningful direct relationship between tax avoidance and corporate accounting fraud when tax avoidance measure criterion is the effective cash tax rate and permanent tax differences. And when tax avoidance measured by long-term effective cash tax rate، there is no meaningful relationship between tax avoidance and corporate accounting fraud observed.

With the electronic taxpayers system being operationalized and the digital storage of tax data developed in Iran، it is now possible to design different models to analyze the available data. There are two main areas that have not been the focus of the fairly limited current studies in this field; one being the parallel optimization of parametric AI models and the other area is the selection of input variable combination. For this reason، in present study، we have used the harmony search (HS) optimization algorithm to do parallel optimization of multilayer perceptron (MLP) neural network parameters and also to find a suitable combination of input variables. In addition to that، the results have been compared with logistic regression results as the core of the system. In the present research، 21 initial input variables are selected for the system based on the survey done on similar studies in the last thirty years and it takes into account the specifications of the tax system in Iran and the opinions of the experts in the field are asked. After running the system on the data from the food and textile sectors and comparing the results from the neural network and logistic regression، we have concluded that neural network can produce more accurate results and the difference is statistically meaningful.

This study seeks to investigate the effect of corporate transparency on the company’s tax aggressiveness. For this purpose، 120 corporations listed in TSE for the period 2008-2013 were studied. To calculate the transparency level، the Standard and Poor’s Index model was used by which transparency index in three areas of performance، owners and managers is studied. Simple and Multiple Logistic Regression models were applied to examine statistically. The results so achieved show that the statistical model is capable to identify the tax aggressiveness. The transparency in performance of the companies has no significant relationship with their financial policies. However، there is a positively significant relationship between the financial transparency as well as the transparency in the type and level of ownership with the tax policies of the company. Furthermore، the variable of the auditor’s opinion type، difference between declaration and diagnostic taxes and the company’s size has significant relationship with the company’s tax policies.

Regarding the importance of tax revenues in funding the government expenditure، estimation of the tax capacity can play a major role in economic policies. Therefore، in this study، the estimation of economic tax capacity is reviewed in the provinces of the country during the period of 1380 – 1390 (2001-2011)، the tax capacity of the taxes share of the provincial gross domestic product is defined، and spatial econometrics method is used for estimating the economic tax capacity. The results show that increase in the Human Development Index (HDI) results in the increase of income tax، sales tax، wealth tax، and total tax، and also show that the share of agricultural sector added value from total added value is indirectly effective on tax capacity. Also، increase in the share of industry and mining sector added value from total added value leads to increase in income tax and total tax، while increase in added value is not positively effective on sales tax and wealth tax.