پژوهشنامه مالیات
سال بیست و هفتم شماره 92 (زمستان 1398)

Today, small businesses play a role in the economic growth of the country, and given the remarkable capacity of their businesses and their contributions to payroll taxes, metrics and increases. Risk in these firms will have a significant impact on tax revenues, so estimating and analyzing the risk associated with economic agents is one of the pressing needs of the tax system in the country. Develop an improved model of risk analysis of the Organization for Economic Co-operation and Development (OECD) after identifying the factors affecting the level of tax audit risk of those firms and presenting them. During the years 1396 till 1397 model is a risk-based audit.
In line with this research, based on the views of tax experts and the IACPA, first we use the Delphi technique and the PESTEL model in identifying factors affecting compliance level and the fuzzy network analysis process combination method in measuring compliance level. And, identifying the factors affecting the level of risk and presenting the SMEs risk-based audit model in Iran, and the final selected indicators for assessing the level of tax payerchr('39')s risk based on the opinions of the tax experts and the Iranian Society of Certified Accountants. Questionnaires were conducted in the form of pre-designed questionnaires and by providing a preliminary list of effective criteria on The Risk-Based Audit Model for Small and Medium-Sized Enterprises (SMEs) was proposed for the Risk-Based Tax Audit.
Finally, in order to design the coping strategies, the behavioral analysis was performed and then the strategies needed to reduce and minimize the identified risks

In Iran, tax lawsuits are handled by the executive branch of government. In the United States, administrative litigation, tax courts, district courts, and federal courts of competent jurisdiction are subject to tax lawsuits. Administrative litigation uses alternative methods of settlement. ADRs for minor issues and the tax court and other jurisdictions are formed to handle important matters with a well-established procedure. Creating such a structure for tax litigation has led the US tax system to pursue a variety of choices through the use of new methods of resolving administrative disputes within the tax agency and the tax court as a specialized authority for tax litigation alongside public justice authorities. Taxes for lawsuits. While many options for litigation may confuse citizens, setting up taxpayerschr('39') counseling and support centers, having different courts with different costs, and various benefits can be the advantages and disadvantages of the system. Solve The difference is that, in the Iranian tax system, the monopoly of tax administrative courts as a tax dispute resolution body under the tax authority raises doubts about the independence of the administrative court and violates the principle of impartiality.

Due to the government’s roles and responsibilities in economy for financing public services through taxes as sustainable revenue, this study investigates not only the effective factors on tax revenues and its theoretical bases but also selects the related important effective variables in Iran’s economy during the period (1971-2017) by using dynamic models TVP - DMA. The classic models focus on the correlations between independent variables and dependent variables in the aforesaid period. The TVP – DMA models have the ability to investigate the correlation between independent variables and dependent variables in each year of that period. The superiority of this model to other econometric models is due to the possibility of changing input variables and changing the variables coefficients through the time. According to the outputs of the models TVP-DMA and TVP-DMS, the results indicate that Iran’s economy variables such as the economy openness, infrastructure budget growth, inflation, average tax rate and the growth of real revenues are the most important effective variables on the direct taxes revenue growth respectively and the variables such as real revenues growth, infrastructure budget growth, inflation, under economy size, informal market currency rate and the ratio of services sector value added to GDP are the most effective variables on indirect tax revenues respectively.

The purpose of this paper is to analyze the dynamics of taxation in the Iranian economy. Many economic systems that require modeling are complex, nonlinear, and have unknown parameters that make it difficult and unreliable to measure them in the form of mathematical and econometric models. In this paper, using coding under the adaptive fuzzy neural system approach - ANFIS - a model for dynamic tax analysis in an oil exporting economy during the period 1369 to 1395 was simulated. In this regard, the input values of the components of the central bank, the government and households, as well as the component of the role of tax policy in dynamic conditions on government revenues, budget balance and Iranchr('39')s trade balance have been calculated. The results indicate that the output component of "Dynamic Tax Analysis in Iran" is exactly in the fifth level of system output, this means it is good. Experiments such as data error (RMSE) at each stage demonstrate the validity of the model and the very high accuracy of the neural-artificial network and fuzzy logic calculations compared to the research econometric models.

The world economy requires more than any other period to producing, disseminating and utilizing knowledge, so it is necessary to create and expand knowledge sharing in the culture and atmosphere of the organization, given the current circumstances. The wide range of studies has been done so far but a little has been achieved. Therefore, this paper presents a simulated model of knowledge sharing in a government organization (i.e. Iranian National Tax Administration) based on the system dynamic approach. The present study explored causal relationships using causal diagrams and flow charts. By simulating for a period of 20 years, the model developed using dynamic systems thinking, the results show that the system under study is controllable and observable, that is, the system inputs control the state variables and each of the variables Modes affect some system outputs. According to the designed model by computer simulation and using Vensim software, scenarios with changes in individual factors, organizational factors, environmental factors and Peripheral factors were presented to improve and optimize the results that can be optimized by combining knowledge sharing with the organization.

Tax compliance and non-evasion measures are required for providing enough budgets both for the Tax Administration and the countrychr('39')s affairs. Therefore, it is important to pay attention to the factors leading to tax evasion and also the reasons for non-cooperation of citizens with the organization. Tax compliance will not occur as long as citizens are not informed of their rights under the law or they are not subject to their citizenship rights under the tax law. Citizenship rights of taxpayers will continue from the Income status check and so-called taxpayers’ audits until a dispute and judgment arises between taxpayers and the Tax Administration.  On the other hand, the constitution, as well as the direct tax and value added tax laws, are silent on taxpayers’ citizenship rights, and frankly, there are no specific legal provisions to observe Taxpayers’ citizenship rights. According to the Charter of Civil Rights issued and published by the 11th and 12th governments, the rights of the people in dealing with government organizations have been emphasized, so it is expected that taxpayerchr('39')s citizenship rights will be considered as an important principle in the law so that the rights and the duties of the parties in fulfilling their role in governing the country must be fulfilled. It should be noted that with respect to the reciprocal rights of the Tax Administration and taxpayers, the respective challenges should be reviewed each year and the necessary solutions should be considered on the agenda.