An Integrated System for the Taxation of Real Estates Rental Income
Author(s):
Abstract:
The implementation of an e-tax category requires not only technological and legal infrastructure but also a strong mechanized system in order to achieve the intended objectives and to guarantee the desired organizational efficiency. To implement an e-tax system including a mechanized system for the taxation of real estates rental income, it isnecessary to identify the prerequisites needed. The present paper deals with these prerequisites through an investigation of the present status of the Iranian taxation system and the processes, challenges, and problems of taxing real estates rental income, as well as drawing up the desired status expected from the implementation of IT technologies in relation to the introduction of an e-tax category and an integrated system for the taxation of real estates rental income in addition to giving an outlineof the data base required for the implementation of such a mechanized tax system. The list of the prerequisites identified has been evaluated through a measurement of the elites’ attitudes and the gathered data has been tested against a two-sentence test. The obtained results show that all the identified prerequisites are verified by the elite except for three items.
Language:
Persian
Published:
Iranian National Tax Administration, Volume:17 Issue: 52, 2009
Page:
99
magiran.com/p843703
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یکساله به مبلغ 1,390,000ريال میتوانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
توجه!
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.
In order to view content subscription is required
Personal subscription
Subscribe magiran.com for 70 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!