پژوهشنامه مالیات
سال بیست و ششم شماره 87 (پاییز 1397)

Being constantly reviewed and reformed, the strategy of dynamic and systematic strengthening of tax structures of countries has undeniable impacts on the economic development of countries. The Tax Administration and Revenue Automation (TARA) Program has been designed with such a goal and in line with the macro- policies of the Iranian government, but it has not been able to move forward according to pre-determined plans and timelines due to various reasons and as the reports well indicate there have been so many problems ahead of the program. The Purpose of this research is an optimization of the implementation of TARA Program based on identification, analysis and prioritization of effective factors through a Fuzzy Network Analysis ( ) Technique. In this research, which was done through a hybrid methodology, at the qualitative stage, a number of 20 tax experts were involved who participated, in two parts, in the critical evaluation, and determination of components of findings based on previous research works. By Delphi analysis, some indicators were approved or removed in order to fit the criteria affecting the optimal implementation of TARA Program. In the quantitative stage, a number of 200 directors of INTA having the expertise needed participated in the research whereby, based on a FANP analysis, it was concluded that a comprehensive integrated tax system as a major criterion, is of a first priority in developing macro- level policies, and as for the micro-level indicators, improving the tax culture aimed at a (voluntary) tax compliance should be highlighted.

This research aims at studying and assessing factors affecting on tax lags in Iran. The statistical population of study consists of 45 active manufacturing companies in the center of Mazandaran province that have filed and submitted their tax returns and related documents during the years 2009 to 2013, and their final taxes have been determined and have reached to the stage of collection. The results indicate that time associated with the tax investigation process and other related processes from issuing final tax sheets to the collection of final tax amounts, is not of any random arrangement. The factors including the accounting books audit or ex- officio assessment, tax finalization processes, differences between  accounting standards and accounting provisions of direct taxes Act, and difference between assessed taxable income and final income and lack of efficient tax culture are effective on tax lags, respectively. According to a time spent mostly on the process of tax collection, firstly it has to do with the taxpayer’s file investigation, the interval between tax return filing and issuance of tax assessment sheets and secondly, it has to do with the period of the finalization of tax case (whereby the tax assessment sheet is served, a possible tax objection is setteled and the final tax sheet is issued). The first factor is related to the complexity of the laws, tax audit of books or ex officio assessment, the differences between accounting standards and and accounting provisions of tax laws as well as the defficiency of the tax audit processes, large volume of tax and audit cases files and the lack of planning and prioritization of tax audit cases. And the second is related to weakness of tax culture and the attitudes and behavior of taxpayers  in addition to the factors mentioned above.

The present study aims to assess the effect of external accountability gap of INTA on public acceptance and tax revenues. This is a survey-applied research by nature. The statistical population in question consists of faculty members, financial managers and government experts, among whom 156 subjects were selected via sampling methods and the questionnaires were distributed among them. The GPOWER, SPSS, LISREL, EXCEL software and the mean test of two dependent samples (paired t-test), one-way variance analysis, randomized block design and multivariate linear models were all used to describe and analyze the data. Based on the obtained results, it was observed that the external accountability rate of INTA was far below the expectations of the stakeholders. From the viewpoint of the participating groups, the highest level of accountability of INTA is related to the government where as the lowest level belongs to the scientific community. The results also showed that increase in the level of external accountability would increase the public confidence and tax revenues amount respectively.

No one denies the importance of taxes and citizens’ obligation to pay them. In essence, the regular and transparent payment of taxes by citizens is one of the pillar components of sustainable development for any country. At the same time, there might be cases of dispute between the taxpayers and the tax authority regarding the amount or manner of audit, computation and collection of taxes. The principle “rule of law” requires that such disputes are settled through an impartial legal framework whereby minimum principles and standards are observed both formally and substantially. This paper aims at discussing the status of the contradiction principle and the right to appeal in Iran’s tax dispute settlement system. The questions to be addressed are: How are principles pertaining to contradictions and the right of appeal is enforced in the Iranian tax proceedings? Are there any assumptions where these principles are totally or partially violated in the process of tax dispute settlement? The paper presumes that contradiction principle (giving equal chances for statement and defense to all parties of a claim), right to appeal and other principles of fair trial are applicable in tax proceedings, too and that the ignorance of any of these principles shall result in a reverse of the judgment or its reconsideration by the Supreme Tax Council or by Administrative Tribunal.

Tax refund is one of the most critical areas in the implementation of the VAT Act. There is typically variance between the taxpayer’s claimed credits and the tax auditor’s assessment leading to tension between the two parties, and if it isn’t managed properly, it will weaken the operation of VAT system and will provide the examination prorogation, inequity and distrust in the law and the law enforcement. On the other hand, taxpayers may embezzle large quantities of revenue from government’s revenues through forgery, book washing and understatement and thus, make an imbalance in the government funding calculations. Therefore, since the introduction of VAT Act and its implementation is new, a practicable solution need to be  devised. In this line through interviews with collegiate and professional experts, the main factors and problems involved in such challenges are relatively extracted where a lavshe test, and a Cronbach’s alpha test were used to confirm the validity and reliability of research instruments. The questionnaires were distributed among experts and taxpayers of Tehran and Qom provinces and upon gathering the data, by using SPSS software, certain descriptional and inferential tests were administered at the level of each component in question. The results indicate that based on tax experts’ opinions, there are 3 main challanges namely, “lack of suitable IT infrastructure”, “lack of tendency in tax officials for making tax refund” and “lack of stong law enforcement sanctions” respectively. From the taxpayers’ point of view, there are 3 challenges ahead of tax refund, namely “lack of sufficient tax and accounting knowledge”, lack of suitable IT infrastructure, “lack of tendency in tax officials for making tax refund”. Furthermore, there is no significant diference between tax experts’ and taxpayers’ opinions regarding the tax refund challanges.

The main purpose of this study is to explore the relationship between “direct and indirect taxes” and “inequality of income distribution” in Iran. So, we have used annual time series data of the direct taxes to GDP ratio, indirect taxes to GDP ratio, and the Gini coefficient during 1982-2014. The results of the threshold unit root tests with an asymmetric adjustment show that all variables have a unit root. According to the results of the threshold cointegration tests, the direct taxes have significant negative effects on the inequality of income distribution in the long-run. In addition, the results of the Threshold Error Correction Model (TECM) indicate that positive and negative deviations from the long-run equilibrium have different speeds of adjustment. In contrast, the findings show that direct taxes have significant positive effects on the inequality of income distribution in the short-run and such effects are asymmetric such that the response of the Gini coefficient to a decrease in the share of direct taxes is higher than its response to the increase in the share of direct taxes in GDP. However, the results indicate that indirect taxes have no significant effect on the income inequality in both short-run and long-run.

Nowadays, electronic tax services provided by the government for taxpayers are the most important applications of e-governance. Apart from government’s endeavor for supporting and providing necessary infrastructures, the adoption of e-taxation systems by taxpayers is inevitable. On this assumption, this study aims to explore the effects of factors derived from Social Cognitive Theory on adopting e-taxation systems. This is an applied research and from the viewpoint of methodology, it is a survey-analytical study. The statistical population consists of taxpayers of Khorasan Razavi Province Tax Directorate General. For the analysis of relations between variables in question, a structural equations method has been employed. The sample study has been estimated to include 300 subjects by a random sampling procedure. In order to gather the data, a questionnaire has been used. The empirical findings of the proposed model indicate that eight hypotheses have been confirmed with significant relations between the respective structural variables such that outcome expectation of e-taxation system affects the system and affects the adoption, social influence affects the adoption, self-efficacy affects the outcome expectation, outcome expectation affects the adoption through a mediating role of the effect and finally, self-efficacy affects the adoption through mediating role of the effect. However, it has been found out that there is no significant relationship between anxiety and the adoption in the seventh hypothesis. Abstract Nowadays, electronic tax services provided by the government for taxpayers are the most important applications of e-governance. Apart from government’s endeavor for supporting and providing necessary infrastructures, the adoption of e-taxation systems by taxpayers is inevitable. On this assumption, this study aims to explore the effects of factors derived from Social Cognitive Theory on adopting e-taxation systems. This is an applied research and from the viewpoint of methodology, it is a survey-analytical study. The statistical population consists of taxpayers of Khorasan Razavi Province Tax Directorate General. For the analysis of relations between variables in question, a structural equations method has been employed. The sample study has been estimated to include 300 subjects by a random sampling procedure. In order to gather the data, a questionnaire has been used. The empirical findings of the proposed model indicate that eight hypotheses have been confirmed with significant relations between the respective structural variables such that outcome expectation of e-taxation system affects the system and affects the adoption, social influence affects the adoption, self-efficacy affects the outcome expectation, outcome expectation affects the adoption through a mediating role of the effect and finally, self-efficacy affects the adoption through mediating role of the effect. However, it has been found out that there is no significant relationship between anxiety and the adoption in the seventh hypothesis.

This study aimed to identify key success factors involved in running tax systems and to explore their importance and realization in the Iranian National Tax Administration (INTA) as a case study. First, based on the existing experience and knowledge, success factors in tax systems were extracted and, a total of 26 factors were identified in the following areas: (1) tax laws, regulations and tax processes (2) the organization and human resources, (3) taxpayers and stakeholders, and (4) Information and communication technology (ICT). Then, a questionnaire was filled out by senior headquarters’ and operational directors of INTA to measure "significance" and "performance" of each indicator. In the next stage, the significance and performance matrix of the key success factors was drawn for INTA and two areas with “high importance and low performance”, and “low importance and high performance” were identified respectively. INTA’s key success factors, based on the findings, are as follows: creation of a database of taxpayers, obtaining data from third parties on the business activities, the use of a powerful IT infrastructure, the establishment of electronic methods of engagement/ communication with taxpayers, obtaining required data on taxpayers’ performance, utilization of comprehensive system for internal processes management and specialized training of human resources.