پژوهشنامه مالیات
سال بیست و نهم شماره 98 (تابستان 1400)

Chapter Six of the Law on Direct Taxes, 1366/12/3, with the subsequent amendments, under the title "Duties of third parties", refers to the limits of the responsibility of these persons to pay other’s taxes. According to Article 182 of this law, those obligated to pay other persons’ taxes and every one undertaking or guaranteeing the payment of someone else’s tax, as well as those becoming subject to a fine as a result of failure to comply with the duties provided in this Law, shall all be deemed as taxpayers and shall be treated, for the purpose of recovering their liabilities, according to the legal provisions related to the enforcement of tax collection. In addition, some people, due to their position, are legally obliged to deduct and pay taxes to the collection authorities. Exercising this responsibility may lead to consequences such as confiscation of third parties’ property. Besides objections to executive actions and the competencies of the relevant authorities, are significant issues in this regard. Under the pretext of issuing a verdict from the judiciary, we will briefly discuss the aforementioned issues and explore various assumptions that may be within the jurisdiction of the judiciary or quasi-judicial authorities (tribunals).

Fiscal multiplier is one of the most important factors which governments and economic policymakers rely on to conduct fiscal policy. This multiplier, which shows the effectiveness of fiscal policy in stimulating domestic production and economic stabilization, has always been a contentious issue among economists and researchers, because there is no theoretical agreement on the size of this coefficient. Therefore, several researchers have tried to empirically estimate the Fiscal multiplier. This effort, which has doubled after the global crisis of 2007-2008 due to the significant role of this policy tool in reducing crises, is the main purpose of this study. This paper estimates the instantaneous and cumulative Fiscal multiplier using quarterly data of Iran economy during 1990 to 2017, using a non-linear threshold auto-regressive model. The results of TAR test and TVECM test showed that the integration of some variables used in the research is nonlinear. Similarly, the Co-integration relationship between the variables is nonlinear. Also estimation of TVAR model and simulated nonlinear impact response functions showed that the multiplier of government expenditures during the recession is greater than the boom period. This is opposite for tax. Also the largest multiplier among the three fiscal policy instruments related to current government expenditures.

One of the most important sources of income for governments in most countries of the world is taxation. The purpose of this study is to review and compare the two strategies of tax collection and exemption from interest on bank deposits. SWOT analysis questionnaire was prepared for both tax collection and exemption modes and was given to ten groups and expert of stakeholders (1041 questionnaire). Scoring was based on the Likert scale and SWOT analysis was ranked based on SPACE Matrix. The results showed that the most important weaknesses and threats for taxation of interest on bank deposits are reducing people's willingness to deposit in banks and increasing investment in unproductive units such as investing in currency, commodities and coins, respectively. The most important weaknesses and threats for tax exemption were the reduction in the cost of money to banks, the reduction in the supply of labor, and the increase in the ultimate desire to consume, respectively. The results showed that in general, the management strategy of taxing the interest on bank deposits in the whole statistical community is aggressive and defensive for tax exemption.

The present study focuses on the lack of existence of internal and external studies in identifying the role of various dimensions of e-commerce tax capacity model design and online sales tax studies, especially in avoiding performance taxes in Tehran Province Tax Affairs General Directorate. The statistical population was all of the experts and managers. In qualitative phase, purposeful sampling has been used which is also called non-probability, purposeful or qualitative sampling. So, the views of 11 experts and managers have been gathered. In quantitative phase, 180 employees were considered as available sample. The data collection methods are consisting two categories: library and field. Regarding the collection of information related to the literature on the subject and research background, library methods have been used and in order to collect information to confirm or reject the research hypotheses, the field method has been used. interviews and three types questionnaires were used to collect data. In the first study, the data analysis method, after collecting information from content analysis, will try to analyze and interpret the results and implement a qualitative model. In the second study, using a descriptive survey method, the structural-interpretive modeling method has been used. The qualitative data analysis was performed by theme analysis method. The MAXQDA software was used for qualitative content analysis. The structural equation modeling has also been done with SMARTPLS software.

The frequent violations of notaries in terms of non-compliance with tax laws and regulations provide a breeding ground for notaries and taxpayers in the field of movable and immovable property transactions, and in this regard, delay tax collection and ultimately waste government fraudulent rights. The main approach of this study is to provide solutions to managers, auditors, auditors and tax supervisors who have a clearer picture of notarial indicators and help to choose the best strategy to improve tax revenue and prevent the spread of delinquency. The fuzzy Delphi method has been used to identify the indicators affecting the lawlessness of notaries. Data were collected from experts familiar with the research topic. BMW technique was used to analyze the data. The results of ranking 29 sub-criteria of the research show that the sub-criterion of not sending information related to regulatory documents (facilitation law) for tax claims and the sub-criterion of preparing documents for definitive sale, peace, gift, power of attorney sales of vehicles without observing Article 42 of Value Added Law From the subgroup of immovable and movable documents, respectively, have occupied the highest position of importance.

Although the VAT rate in Iran has been stable in recent years, but given the government's need for tax revenues, the appropriate time to change this rate is very important given its effects on inflation. Despite the high inflation rate in Iran, assessing the effect of changes in the VAT rate as a fiscal policy, in terms of price stickiness can provide clear results for policymakers. In this paper, in a Stochastic Dynamic General Equilibrium (DSGE) model, considering the nominal price stickiness, the VAT impulse channel to the final consumer is specified. And with two price sticking scenarios, higher and lower than the steady state value, the effect of this shock on the real variables was measured. The simulation results show that in the scenario with price stickiness more than steady state, Deviations in macroeconomic variables intensify in response to shocks. Also, their return period to steady state becomes shorter. In other words, if the government intends to use the VAT rate and increase it as a fiscal policy, it is better to use this policy in non-inflationary conditions, where price stickiness is high. Also, the analysis of the impulse of oil revenues and government expenditures shows that a model with price stickiness can analyze the real world better.