پژوهشنامه مالیات
سال سی‌ام شماره 104 (زمستان 1401)

In this research, considering the importance of the topic and the gap in previous researches, a model for predicting tax evasion of guilds based on data mining technique is presented. The analyzed data includes the review of 5600 tax files of all trades with tax codes in Qazvin province during the years 2013-2018. The tax file related to guilds is in five tax groups, including the guild group of owners of official offices, the guild group of real estate consultants, the guild group of catering halls, restaurants and related businesses, the guild group of communication services, and the guild group of showrooms and auto accessories stores and related businesses. The decision tree classification model was used for modeling. The results show that the decision tree model based on the available data is considered a suitable model for prediction. The coverage criterion is 68%, the Kappa criterion is 0.612, which shows the good performance of the modeler. Also, using the Cross Validation technique, the validity of the prediction model was tested in order to more reliably estimate the percentage of modeling performance. The accuracy criterion equal to 67.79% shows the appropriate reliability for the prediction model. The results of this research can be used in formulating operational strategies based on data mining to predict the tax evasion of guilds in the provinces.

The present study has identified the dimensions and explored the structural relationships of the indicators affecting the tax capacity of e-commerce and internet sales tax in avoiding the performance tax in Tehran Tax Affairs Organization. The statistical population in the present study is a collection of experts and managers of Tehran Tax Affairs Organization, which was used from the point of view of its twelve experts and managers by using targeted sampling. Regarding the collection of information to confirm or reject the research hypotheses, the field method has been done through interviews and questionnaires. The method of data analysis will be tried after collecting information from content analysis, analyzing and interpreting the results and implementing the qualitative model. In the second study, where the descriptive survey method was used, the structural-interpretive modeling method will be used. Qualitative data analysis in this study was done by theme analysis method using MAXQDA software.

Some Tax Gaps in the Collection and payment stage are attributed to the legislative,
Some others are the taxation system.
Tax Gaps not only lead to decreasing in tax revenue but also increase tax costs.
The purpose of the tax system is to reduce the time of the collection and payment process. However, taxpayers always trying to avoiding paying taxes or postpone its to obtain benefits from the delay.
This article seeks to consider some of the strategies, set out in it as a practical model by considering the reform of the tax system.

Along with the globalization process and the permanent mobility of capital and production factors among countries all over the globe, an intense competition has emerged between them to attract foreign direct investment (FDI). This competition has been created through tax rate reductions on capital and compensating the decreased revenues by those generated from other tax bases which is known as 'tax competition'. The purpose of this study was to investigate the existence of tax competition and its consequences on the structure of tax revenues in a selection of developing countries during the period of 1995-2020 using panel data approach in the short term and Dynamic Ordinary Least Squares (DOLS) cointegration technique in long term horizons. The results of the study indicated that there was a negative and significant relationship between the corporate tax revenues and the revenues generated from personal tax, tax on goods and services and property tax. In addition, due to the phenomenon of tax competition, any decrease in revenues from transferable tax bases such as corporate tax is compensated with an increase in tax revenues from less transferable tax bases, such as personal tax and indirect taxes (such as goods and services tax and property tax) in the long term.

The legislator in the amendment approved in 2014 to the direct taxes law, with the aim of fighting tax crimes and in line with the macroeconomic goals of reducing the country's dependence on oil revenues and the need to increase tax revenues, along with non-criminal mechanisms such as tax fines, the impossibility of exemption tax laws, creating joint responsibility in paying taxes, has established tax crimes and[1] without giving a specific definition of this crime, it has been limited to determining examples of tax crimes. From what we discussed in this article, we clearly see flaws in Iran's criminal policy, including legislative, judicial, and executive criminal policies, for various reasons such as; Failure of the legislature to specify the criminalization of the beginning of the crime, the passage of time for some criminals, the weakness of the judicial system in identifying the accused in some cases of tax crimes, the long process of dealing with tax cases and tax proceedings, the complexity of tax laws and regulations, the absence of The tax culture, the non-reprehensibility of the tax crime in the society's rumors, etc., have created an obstacle in achieving the ultimate goal of the legislator, which has ultimately shown the ineffectiveness of criminal punishment in dealing with those guilty of tax crimes.

According to economic researchers, tax is the most appropriate and stable type of income for the government and an efficient tool for execution economic policies. Therefore, from their point of view, for the continuation of government activities, an efficient tax system is necessary. One of the factors that is very important in establishing an accurate and effective tax system, especially in developing countries, is the tax behavior of taxpayers. The purpose of this research is identifying effective factors on taxpayer’s tax behavior and the structure of relationships between them. For this purpose, mixed methodology is used. Factors have been identified by content analysis, the structure of relationships between them has been identified by interpretive structural modeling, and they have been classified by MICMAC analysis. The results show that taxpayers' financial behavior, transparency in tax collection processes, tax rates and coefficients, unions and trade associations, mass communication tools, tax laws and regulations, the attitude of senior tax managers towards tax culture, designing and establishment a comprehensive tax system and increasing people's awareness are the most important effective factors on taxpayer’s tax behavior