پژوهشنامه مالیات
سال سی و یکم شماره 107 (پاییز 1402)

Since the direct taxes law was approved in 2014, and its article 97 was amended, the State tax affairs organization has been required to accept tax returns from individuals whose financial year begins on 29/07/2018, and to select and audit only a few of those returns, based on risk indicators. Using data mining methods, it is possible to determine high-risk taxpayers based on their information. In this way, high-risk taxpayers can be identified. During this study, tax returns information for legal entities from 2014 to 2016 was used in order to assess the level of risk.. Finally, the success of the methods has been evaluated. The algorithms used are vector machine classification methods, neural network support, decision tree and nearest neighbor. The results of the research confirm that the neural network algorithm is introduced as the best algorithm for estimating the risk of the statement.

Iran is among the countries with a high per capita consumption of energy. Despite the positive aspects of energy consumption, the negative side effects cannot be ignored. The environmental pollution is considered to be the most important environmental risk to health globally. Therefore, it is essential to receive green tax in order to reduce the threats to the environment and the people’s health. This study uses a general equilibrium model to consider the effects of different sectors of the economy, energy, environment and health sectors on simulating the effect of green tax on emission of pollutants, health indicators and welfare in Iran's economy. The model is calibrated with the data from the Social Accounting Matrix of 2011 in Iran and the endogenous variables of the model are calculated using the MCP technique and using the GAMS software. The results of the study showed that by applying the green tax policy, the spread of all pollutants in various degrees is always reduced. However, due to increasing the welfare of whole community, considering the effects of applying this policy on the health sector, green tax on energy inputs are proposed to prevent the increase in health costs caused by air pollution.

Today, the risk-based audit method is emphasized in modern tax systems, so explaining a comprehensive model for rating the risk of taxpayers is one of the basic steps of implementing a comprehensive tax plan. Therefore, in this article, we aim to measure the performance of decision tree algorithms and support vector machine in the validation of taxpayers. The statistical population of this research is the companies accepted in the Tehran Stock Exchange, which were active during the years 2012-2017 and for the selection of the sample was made using the screening method (elimination). In this research, first, using Delphi technique and meta synthesis, 164 effective components in the validation of taxpayers were identified, then the data needed to measure the variables of the research were extracted from the Kodal website and by examining tax files, and finally by using the collected data, we investigated the accuracy of the decision tree (C5.0 algorithm and random forest) and support vector machine in validating taxpayers. The findings showed that based on the results of the AUC value, the C5.0 algorithm and the random forest have a better fit, however, the research hypothesis that it is possible to predict the risk of taxpayers using the SVM algorithm is not rejected.

The purpose of the current research is to present a model for identifying taxpayers' income based on bank transactions. This research has succeeded in presenting a multifaceted model including causal conditions, intervenors, foundations, strategies and consequences by using the Multi Grounded Theory method (Goldkuhl and Cronholm version). By conducting semi-structured interviews with 18 executive and academic experts familiar with the concept of taxpayers' income and taxes, who were selected by theoretical sampling, 213 conceptual codes were extracted and analyzed using MAXQDA software version 10. The legal and standard requirements, opportunistic actions and limitations of interaction and access as interfering conditions, Education and culturalization, communication and technology and legal platforms as context conditions, And finally, the strategies and consequences of identifying taxpayers' income based on bank transactions were also introduced at three levels, including strategies and consequences at the macro level, at the level of

The growth and development of modern organizations requires a healthy and dynamic merit governance. Effective managers in the role of rulers, by using their innovative, constructive and committed human resources, in all production and service fields, achieve goals in an efficient and effective manner and bring about organizational improvement and excellence. The purpose of this article was to present a proposed  merit governance model  to improve the administrative health of the country's tax system. The present research was conducted using a qualitative method. The grounded theory method was used to extract effective factors on good governance in improving the administrative health of the country's tax system. The samples and sources of information in the study were 10 organizational experts who were interviewed based on the rule of theoretical saturation.

One of the important issues that the Islamic government deals with, is the issue of taxation and Sharia (Religious) financial resources, including Khums (“a fifth” of the net income), Zakat (poor rates), Jizya (tax tributary), Kharaj (yield of the field/land tax) & Anfal (public wealth). Today, due to the expansion of government tasks, it is possible that these resources are not enough to run the society; therefore, the governance system inevitably imposes taxes, which was shown when the constitution of the Islamic Republic was approved in Article 51. One of the persons who played a significant and undeniable role in the process of approving this principle is the deceased Martyr Beheshti, and for this purpose, this article with using descriptive-analytical method, seeks to answer this question that what is the position of tax in Iran's legal system in Martyr Beheshti's thought? The results of this research show that first. Martyr Beheshti is among those who believe in the legitimacy and permissibility of imposing new taxes by the Islamic government in addition to Sharia taxes (Canonical/Islamic tax). Secondly. He considered the first principle of taxation to be a direct tax, which is levied incrementally from the legitimate income of individuals, and indirect taxes only if the cost of supplying the goods is added to its finished price, from the point of view of jurisprudence it does not face problems.