پژوهشنامه مالیات
سال بیست و هفتم شماره 91 (پاییز 1398)

The aim of this study is to design a system model of accountability in the tax system of the Islamic Republic of Iran. For this purpose, the mixed research method was used. First, the Delphi technique was used to identify the legitimate demands and expectations of taxpayers as inputs of the model. In the next step, 4 types of accountability mechanisms were identified as components of transformation process of the model. In the third step, through  partial least squares path modeling, using Smart PLS software, the impact of tax system's accountability on social-psychological variables of public trust, legitimacy and public satisfaction as outputs of the model, as well as the impact of public trust, legitimacy and public satisfaction on voluntary tax compliance, as outcome of the model, was tested. The findings indicated that, when the status of the political accountability is not at the optimal level, the optimal level of managerial and legal accountability does not have a significant impact on voluntary tax compliance.

Given the macroeconomic policies of reducing dependence on oil revenues (as the most important sources of government revenue) and increasing tax revenues, a decisive response to the phenomenon of tax evasion has become the most important economic and political goals of the government. The use of the other person's commercial card as one of the tax evasion techniques is one of the tax crimes that the legislator has referred to in Article 274 of the recent amendment to the direct tax law to its criminal offense. Despite the positive step that the legislator has taken in this direction in dealing with one of the most important tax crimes according to studies and researches, in practice, dealing with perpetrators of crime, the executive, judicial and regulatory authorities faced challenges and ambiguities. One of the most important of these challenges is non-observance of legal standards in the issuance and renewal of commercial cards, negligence in checking the company's registration capability, lack of familiarity with the judicial system with tax crimes, lack of formation of the prosecutor's office and the special tax court so far, lack of awareness of the taxpayers, and existence of serious barriers to impeach.

Tax is one of the important economic issues of any society. Wherever there is a tax, there will be an avoidance of it by itself. Tax compliance is important for all governments around the world to fund the budget. Exploring the effect of social factors on tax avoidance is the purpose of this study. The statistical sample includes 550 accountants and financial managers of companies and auditors in the public and private sector in 2018. The research data were collected through Delphi method and a questionnaire and analyzed using the structural equation model with the help of LISREL software. The findings of this study suggest that the indirect influence of social factors on tax avoidance is supported. The Political ideology through social trust has an indirectly significant negative effect on tax avoidance. The greater the power of social and economic conservatism, the greater the social confidence on the government, which leads to a reduction in tax avoidance. The results of this study will provide useful information about the social factors affecting tax avoidance for its users and can be used by the Taxation Organization to plan for the formulation of cheaper and more effective solutions to reduce taxpayer avoidance.

Recently, the topic of taxation on the interest rate on bank deposits has become o one of the new debates among economists and politicians. In this regard, the purpose of this study is investigation of the effect of taxation on the interest rate on bank deposits on gross domestic product using the Dynamic stochastic general equilibrium model in period of 1981 to 2016.  The results of the research indicate that the taxation on the profit rate of bank deposit will reduce output for two periods and increase it after two periods. On the other hand, the taxation on the interest rate on bank deposits will increase the tax base and, consequently, increase tax revenue. Other results indicate that the taxation on the interest rate on bank deposits pushes resources from banks in the short run and it increases liquidity in the community. Finally, by taxation on the bank's deposit interest rate, the net inflow of capital will decrease.

This research was conducted with the aim of determining the effect of leadership style on organizational commitment and organizational climate in the Iranian National tax Administration in 2019. The methodology of the research applied in terms of purpose and the method of data collection was descriptive-survey. The statistical population consisted of all employees of Iranian National Tax Administration, among them, using Cochran's formula and a random cluster sampling method, 752 people were considered as the sample size. The data collection method was based on Transactional and Transformational leadership Standard questionnaires by Bass and Olive (2000); Organizational Commitment by Meyer and Allen (1997) and organizational climate by Halpin & Croft (2000). The data analysis was done using structural equation modeling by software Smart PLS 2 in two parts, the measurement model and structural section. In the first part, technical characteristics of the questionnaires including reliability, validity; convergent and divergent validity were evaluated. In the second part, software significant coefficients were used to evaluate the hypothesis. Finally, the findings of the research confirmed the effect of transformational and transactional leadership styles and each dimensions on organizational commitment and organizational climate in the studied population.

One of the indicators of economic development in countries is the participation of their citizens. One of the most important issues is the participation of citizens in paying taxes. In this research, a model for promoting popular participation in paying taxes at General Tax Directorate of Tehran City West has been addressed. This study was carried out in combination; in the qualitative section, a sample of 20 individuals was deliberately targeted at expert level in the field. The qualitative tool in the research was a semi-structured interview and a small tool for a researcher-made questionnaire. The statistical population of this study is 384 taxpayers and 254 employees of the General Directorate.  A random sampling method was used. According to the opinion of the professors, the tool was selected through the implementation of 30 questionnaires and the determination of Cronbach's alpha which was equivalent to 9.63. The exploratory factor analysis, factor analysis and confirmatory factor analysis, and T test were used in this research. Furthermore, SPSS software, the Monte Carlo PCA program and the Structural Equation Modeling technique (SEM) were used. The research findings show that in this study, 8 factors have been discovered to increase the participation and the heart of it was extracted and approved by the experts. Among these, technological and economic factors have the highest amount and they are considered as the most important factor for promotion of participation.