پژوهشنامه مالیات
سال سی‌ام شماره 102 (تابستان 1401)

In many developed countries, the positive features of consumption tax have led to the increasing use of it. In a way, the revenue collected from the consumption tax has replaced the income tax. In this paper, the effects of implementing the policy of increasing the consumption tax rate and decreasing the income tax rate on some macro variables of the Iranian economy were investigated using the DSGE model. The results show the positive effects of this policy on GDP, investment, employment and government budget in the short and medium term. Although consumption is declining in the short term and decreasing compared to before the implementation of the policy, it is rapidly increasing to the previous level and in the medium term to a higher level. In the long run, all variables return to the pre-policy process. Therefore, the implementation of this policy is proposed in line with the principles of resistance economics and in order to improve the performance of the tax system.

Developing countries such as Iran need more revenue to finance their expenditures, and tax revenues can be a major source of revenue. With budget constraints, the right combination of taxes to generate revenue and its contribution to growth performance must be considered. Whereas different types of taxes may have different effects on economic growth. Accordingly, studying the relationship between tax structure and economic growth is very important and necessary. A review of the economic literature shows that the effect of the tax structure on economic growth is ambiguous and uncertain. Therefore, the relationship between tax structure and economic growth must be examined empirically in different samples. So, this study has investigated the effect of tax structure (Share of various tax revenues in total tax revenues) on economic growth without oil in Iran's economy during the period 1979-2021, using Auto- Regressive Distributed Lags (ARDL) and it has been concluded that in all models, the effect of tax burden on economic growth is negative and significant. The results of estimating the effect of different types of taxes on economic growth in separate models show that the effect of taxes on legal entities, taxes on consumption and sale of goods, taxes on imports of goods and services and taxes on wealth, on economic growth, has been negative and significant; but the effect of income tax on economic growth has been positive and significant. So, in order to achieve higher tax revenues and achieve higher economic growth, the Iranian government should resort to direct taxes, and in particular the personal income tax, and prevent tax evasion of individuals.

Today it is clear that both modernizing and smartening tax system cause to increase tax revenues and moves the country's economy towards transparency and tax justice. This article aims at presenting a paradigmatic model of the organizational architecture of tax affairs based on the information technology governance in the state tax organization by using data method, a qualitative research method based on the theory derived from data (including open, central and selective coding stages) and using the Strauss and Corbin's systematic approach to collect data from in-depth and semi-structured interviews using purposeful snowball sampling with a number of 15 interviews (to the saturation stage) of managers and experts.

The Tax Law includes an institution called "time lapse", in our legal system, there is another institution called "statutory deadline". Despite to the "statutory deadline", dispute settlement entities are not allowed to investigate  time lapse  without a request by the relevant taxpayer, and the restitution of paid taxes would not be possible through invoking this matter. Here, the question that arises is whether the above-mentioned institution has been called "time lapse" by negligence and whether this is in fact a statutory deadline? Although under Article (270) of the Tax Law, the demand for taxes after the expiration of the prescriptive period is considered as a breach of the law, and the supervision forces are allowed to deal with this case. However, this research, which is based on the descriptive-analytical method, reveals that this matter is due to the administrative nature of tax laws and it seems that tax dispute settlement boards are not allowed to investigate this issue without a request by the relevant taxpayer. Thus, the term "time lapse" is selected accurately. It seems that the submission of the bill of tax after the expiration of the statutory deadline would not interrupt the prescriptive period and the restitution of received taxes would not be possible. In addition, the issuance and notification of a tax to another source will cause the interruption of the prescriptive period.

This study investigates the effects of increasing and decreasing corporate income tax on urban and rural household welfare. To estimate the general equilibrium model, the social accounting matrix of Iran in 2011 has been used. The model is solved in two scenarios, which include increasing and decreasing corporate taxes. Equivalent Variation index has been used to assess household welfare. Findings indicate that in the first scenario, 10, 20 and 50 percent increase in corporate taxes, decrease the welfare of urban households, but the welfare of rural households’ increases slightly. In these scenarios, the total welfare of urban and rural households decreases. In the second scenario, with the reduction of corporate taxes, the welfare of the urban household has an increasing trend and the rural household experiences a slight decrease in welfare. In this case total welfare increases. Since with the reduction of corporate income tax, the total welfare of households’ increases, so it is suggested that corporate income tax be reduced and replaced with other taxes. Due to the decrease in the welfare of rural households in this case, it is necessary to implement supportive policies to compensate for the welfare of rural households.

Today, the tax system, as an essential factor directly related to the survival and development of the budget and economy, has become the core of theoretical and empirical research in financial and monetary classification. But taxes are influenced by many factors that differ in different countries. One of the essential cases is uncertainty in economic policies, which has wide-ranging effects on the performance of macroeconomics and various companies. Uncertainty in economic policy, the future, and corporate planning provide significant difficulties and result in a decline in the amount of economic activity, a decrease in corporate revenue, and an increase in the desire among corporations to broaden defensive tax policies. Therefore, it is necessary to include the effects of uncertainty in the experimental models that investigate the factors affecting the tax burden (as a defensive behavior). This research aims to investigate the impact of the amount of tax collection on the relationship between the uncertainty of economic policies and tax defensive behavior in companies listed on the Tehran Stock Exchange from 2010 to 2018 with the quantile regression approach. The findings of this Paper showed that the effect of inflation uncertainty and Tobin's q-ratio index on taxpayers' defensive behavior was positive and asymmetric. Also, based on other results, the impact of other influential factors on the defensive behavior of taxpayers has been symmetrical. On the other hand, the effect of the tax collection variable on tax defensive behavior has been positive and significant, and the inclusion of this variable in the model has reduced the relationship between the uncertainty of economic activities and the defensive behavior of companies.