Investigating the Effects of Customs Exemptions and Income Tax Reductions on Government Income

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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:

Due to being various notes and different exceptions. in trade laws, business sector or particulal groups have alwaye tried to use the relative renred of these laws. Giving entensive tax breaks without justified reasons led to inefficient trading system and Cunses the enforcement system to be weak. So, the organizing tax exemprions is very necesity. this Study, using the analytical method and doucmentary studies, tried to estimate the effect of removing these costumary exemptions on revenue of state. Granting extensive tax breaks without justified reasons leads to inefficiency trading system and weak enforcement system is essential in this respect, organizing the above exemptions. It must however be noted that the order imposed by the legislator and the main objective of supporting and helping a particular sector has been strengthened and stopping it without undergraduate studies may be an impact on the sector, By analiytical method and using documentory studies this article tries to estimate itseffects on goverments revenue and answer the question ,whether the granting of exemptions and allowances customs duties in line with the scope and diversity of the country or materials necessary for regulatory decisions must be taken seriously?

Language:
Persian
Published:
Commercial Surveys, Volume:18 Issue: 100, 2020
Pages:
105 to 125
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