پژوهشنامه مالیات
سال بیست و نهم شماره 100 (زمستان 1400)

The Administrative Justice Court annulled the directive that was issued by the Iranian National Tax Administration. According to the directive, kindergarten, food, commuting, … subsidies are not exempt from the payroll tax. In this research, which is conducted with the descriptive-analytical approach, the exemption or the lack of exemption of the subsidies is studied with regard to the tax law. The Administrative Justice Court stated that the aforesaid subsidies are not considered “job-related benefits”. Rather, they are considered employee-related benefits. This definition is not only vague but also questionable because any payment made to the employees is for doing their job; otherwise, the aforementioned payments are baseless. However, assuming the aforesaid payments do not originate from the job and are ex gratia payments, they are subject to the incidental income tax due to the article 119 of the Tax Law, by virtue of indent 2 of article 1 of the Tax Law, whereby the incomes of natural persons are considered to be entirely subject to taxation, but if these payments are not assumed to be ex gratia payments, they are subject to the payroll tax, i.e. article 93.

The value-added tax system in Iran has recently been focused due to its infancy, and consequently many aspects of its auditing quality, and strategies for achieving and improving the quality have not been explained. Also, it is important to asses VAT taxpayers risks in order to formulate an effective plan for selecting taxpayers for tax audit with the aim of increasing efficiency and effectiveness. So, this study has aimed at not only reviewing the necessity of audit risk in the VAT system, but also factors affecting an audit risks model to establish strong and effective audit plans that are able to timely identify cases of non-compliance and tax violations. In order to determine the statistical sample, the method of systematic elimination has been used and finally a sample of 80 companies listed on the Tehran Stock Exchange for the period of 2016 and 2017 was examined. To test the research hypotheses, non-linear multiple regression analysis using logit method has been used. The results of this study show that among the effective factors on tax audit risk, taxpayer history and timely registration within the deadline set in the value added plan have a significant and inverse relationship with audit risk; Also, there is a significant and direct relationship between the size of taxpayer and tax refund, and requests with negative tax credit balance by taxpayers with audit risk, and also the results indicate that there is no significant relationship between taxpayer's top-level audit and taxpayer audit risk.

Countering the excessive consumption of carbonated and sugary drinks is pursued due to internal and external consequences in many countries of the world. Price change through tax tools is one of the most important of these policies, the success of which depends to a large extent on the position of beverages among the people of any society. The purpose of this study is to evaluate the potential impact of tax policies on beverages consumption, considering that in the new VAT law the rate is higher than the standard for beverages as a health hazardous commodity. To achieve this goal by seemingly unrelated regression method in the form of an almost ideal quadratic demand system and the use of combined data on the expenditures of Iranian urban households on four commodity groups from 2006 to 2016, the beverage demand function is estimated and then price and income elasticities is Calculated. The results show that beverages in the consumption basket of all deciles of urban households are considered as a product elastic and unnecessary (luxury). Also, the study of welfare effects using the criterion of compensating variation shows that increasing the tax rate does not have much effect on reducing the welfare of consumers and households in high-income deciles suffer the most welfare losses. Therefore, the implementation of tax policies provided for in the new VAT law can have a positive and significant effect on controlling the consumption of beverages.

It is necessary to pay attention to the tax system, both in terms of laws and in terms of organization, with the aim of influencing the long-term economic orientation, financing the government, and ultimately helping to realize the economic development strategy. Meanwhile, effective use of human resources is an indicator without which economic development is not possible and according to the organizational factors, the country can be properly managed by relying on tax revenues. In fact, the productivity of human resources in organizations is one of the characteristics of today’s advanced societies. In the meantime, competence and job satisfaction can be one of the most important and influential factors in organizational performance. Considering the importance of human resources in the success of today’s organizations, this study aims at investigating the effect of individual competence and job satisfaction of tax auditors on the taxable power of the tax administration and also to examine this effect in the presence of time pressure. The statistical population of this study includes all tax auditors in 2020 who were randomly selected and finally 348 samples were selected to test the hypotheses and they were analyzed using structural equation modeling in PLS software. The results of testing the hypotheses have shown that the individual competence of the tax auditor has a significant and positive effect on the taxable power. Similarly, the power of taxation increases with the job satisfaction of tax auditors. While individual competence and job satisfaction of tax auditors in the presence of time constraints (pressure) has no significant effect on the power of taxation.

Given that Iran's economy has always been accompanied by uncertainties and fluctuations due to the structural reasons such as dependence on oil revenues, high inflation, annual budget deficit and currency fluctuations, the main question is whether tax revenues have been able to neutralize or control the adverse effects of these uncertainties as a powerful financial instrument? So, we used the specified model and the Generalized Autoregressive Conditional Heteroskedastisity model (GARCH) based on quarterly data from 1990-2019 . The findings of the study confirm the uncertainty of the variables and show that tax revenues have been significantly affected by exchange rate fluctuations and inflation.

The present study aimed at investigating the effect of debt and free cash flows on tax avoidance by emphasizing the role of institutional ownership in companies listed on the Tehran Stock Exchange. The statistical population of the study includes all companies listed on the Tehran Stock Exchange from 2013 to 2019. The statistical data for testing hypotheses based on the databases of Tehran Stock Exchange Organization have been collected from Kedal website and Novin Rahavard software. To test the research hypotheses, the regression model was used using panel data method and Eviews 10 software. The findings showed that the amount of debt has a negative and significant effect on tax avoidance. Furthermore, the free cash flow has no effect on tax avoidance.