پژوهشنامه مالیات
سال بیست و هشتم شماره 95 (پاییز 1399)

The purpose of this research is to identify and prioritize the factors affecting tax evasion in Small & Medium Enterprises (SMEs) from the perspective of Iranian National Tax Administration staff. To achieve this goal, exploratory mixed method was used in both qualitative and quantitative phases. In the qualitative part, factors influencing tax evasion were identified by conducting 17 interviews with experts. Data analysis in this section was performed using content analysis method in three stages of open, axial and selective coding. Finally, 24 factors were identified as the most important factors that can be categorized into 6 main areas. In the quantitative part of the research, multi-criteria decision-making methods based on DEMTEL technique and network analysis process were used to weight, determine relationship severity and prioritize factors. The result of the process, which was computed using eleven steps in the Superdecision software, shows that the most important factors are the comprehensive information system, expert human resources, tax law, trust, corruption and cultural improvement. Finally, according to the results, practical solutions and suggestions were presented.

Among all kinds of government resources, taxes, as a permanent and predictable source, have always been the focus of government officials. Economists are always trying to introduce new tax bases that create the least inefficiency in the economic system, among which the "green tax" that is applied on a cost basis has such a feature. This type of tax will be able to successfully increase the quality of the environment; But whether it can replace other taxes, is a double benefit hypothesis that must be considered separately. In this research, environmental taxes and the effect of this type of tax on income distribution, are studied in 35 selected countries of OECD  in the period of 1980-2015. The results of the panel model show that the application of green tax has no effect on improving the income distribution.

Competency-based human resource management is a powerful tool that emphasizes peoplechr('39')s behaviors and contributes to organizational success. The purpose of this study is to present a model of managerial competencies of managers in the tax administration. This research was done by combined method and for this purpose in the quantitative part using Morgan table, 356 people were selected by simple random method and in the qualitative part, 30 people were purposefully selected from the managers of the Tax Affairs Organization as a sample. The data of this research were collected using library studies, interviews and questionnaires. In the qualitative part, MAXQDA software has been used and in Quantitative part, SPSS and AMOS software have been used. By analyzing qualitative data and reviewing the texts, a questionnaire was developed and after confirming and completing the questionnaires, the model was presented using confirmatory factor analysis and the accuracy of the model was examined. According to the research findings, the model of the dimensions of mental health, perfectionism, communication, commitment, individual ability, mental and social health in the field of general competencies, dimensions of managerial personality, managerial communication, managerial skills and leadership in the field of competencies Management, dimensions of tax intelligence and tax knowledge in the field of specialized skills were formed.

Taxes are the most stable government revenues and they can be used as tools to implement social justice and to encourage investment. The purpose of this article is to determine the optimal vat rate by using a neoclassical growth model in Iran. To this end a generalized segmented growth model including household, firm and government was first developed. Using the parameters of the Iranian economy and social accounts matrix (Sam 1395), the mentioned model is calibrated and the optimal tax rate is determined in two scenarios in such a way that it receives the most income and has the least disruption. The research method is analytical and using a macroeconomic model. The research model is in the framework of computable general equilibrium model (CGE) and tax achievement in different scenarios. The results show that the implementation of vat at different Rates and in two scenarios 5 and 10 percent will increase the general level of prices, reduce GDP, increase government revenue, reduce household income and expenditure, increased total absorption and exchange rate.

"Justice" is one of the clear concepts of law and to the extent that this notion is evident in law equally as sophisticated as it is meaningful, this sophisticated concept may seem strange. One way to dispel such a stranger Radiation means this category in legal documents. This article has tried the meaning of this concept which is discussed in the context of the Article 251 repeated in order to eliminate the ambiguity surrounding it, as the legal meaning of the word is discovered. So in answering to the question that: What is the legal concept of justice in the repeal of Article 251 repeated of the direct tax law? Using the Research Method:The descriptive-analytical approach is that First, the concept of justice itself does not have a purely legal meaning at the concept level when it is by entering the field of law that it becomes legal. Secondly, we have to explain the legislatorchr('39')s conception of this concept to understand the legislatorchr('39')s understanding of this concept. Thirdly, it can be argued that the legislatorchr('39')s written position is that Justice in Article 251 repeated, basically, can be perceived in forms: balance, right, fairness, moderation and equality.

Tax compliance involves a decision where personal benefits come at the expense of society and its members. Today, tax systems around the world depend on the voluntary compliance by the taxpayers. The higher the tax compliance rate in a tax system, the tax revenues increase accordingly.  On the other hand, when a taxpayer feels or believes that the tax system of his/her country is unfair and it has a high tax burden, the ethical costs of honesty and the related behavior are reduced and tax evasion is justified as a form of resistance to the tax system; therefore, it can be expected that taxpayers will voluntarily align with their decisions. This study aimed at investigating the effect of the interaction between distributive justice and procedural justice as well as to test a trilateral interaction (distributive justice* procedural justice*organizational authority) on tax compliance. The statistical population of this study was all legal entities in Tehran province. The sample size was extracted using Morgan table and finally 495 companies were randomly selected to analyze the research hypotheses. Research tools included the voluntary tax compliance questionnaire with 10 questions, compulsory tax compliance with 8 questions, procedural justice with 7 questions, distributive justice and the authority of the organization with 5 questions each. The results of the research hypotheses test in the first step of the model showed that procedural justice and distributive justice have significant effects on the level of voluntary tax compliance, but in a two-way interactive relationship, they reduce voluntary compliance; On the other hand, the results of the final model indicated that the effect of adjusting the authority power in an interactive relationship with distributive justice and procedural justice, well predicts the level of voluntary (not enforced) tax compliance.