The role of tax based on financial transactions in increasing government revenue

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

Due to the economic problems and the government's special view on tax revenues in recent years, the discussion of changing the method of tax collection and creating an optimal method that both realizes tax revenues and solves the problems of the current tax collection method is of particular importance. This article examines the role of tax based on bank transactions in increasing government revenue. The required information is obtained from the budget deduction reports and financial statements of stock companies based on the 1872-year company- information. The trends related to Expressed tax, diagnostic tax, definitive tax are drawn and finally the difference between fixed taxes and taxes from FTT is calculated based on statistical tests and the results show that for all years the difference between fixed revenues and revenues from FTT is at significant levels and the differences are confirmed. Thus, FTT will improve tax collection and largely correct the current erosive process.

Language:
Persian
Published:
Journal of Investment Knowledge, Volume:13 Issue: 51, 2023
Pages:
385 to 404
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