پژوهشنامه مالیات
سال سی و یکم شماره 105 (بهار 1402)

Considering the importance of acceptable tax expenditures in the process of tax assessment and the necessity of examining the legal dimensions of the issue, these questions arise: What is the definition of acceptable costs and legal conditions for accepting these costs? In this regard, the present study organized two main sections based on the two mentioned questions. Resulting in the first part, statistics and description of "seven legal conditions" for accepting tax costs, and in the second part, "seven legal criteria" governing the stage of determining the instance, assessment and addressing the mentioned costs were investigated. Finally, two legislative proposals and a procedural proposal in this area were proposed. The research method is descriptive-analytical and the latest "tax laws and regulations" in addition to the votes issued by the Supreme Tax Council, "General Board, Specialized Boards and Branches of the Administrative Justice Court" have also been considered.

The purpose of this research is to examine the relationship between managers overconfidence and tax avoidance with the moderating role of audit committee characteristics. To achieve the goal of the research, first, the relationship between managers overconfidence and tax avoidance was investigated. The moderating role of audit committee characteristics on the relationship between managers overconfidence and tax avoidance was investigated. The statistical sample of this research includes 171 companies admitted to the Tehran Stock Exchange during the years 2017 to 2021. Also, to test the hypotheses of the research, multivariate regression analysis and Eviews econometric software and statistical techniques of panel data were used after measuring the research variables. The research findings indicate that there is a significant relationship between managers overconfidence and corporate tax avoidance, according to agency theory. In other words, companies with overconfident managers have more tax avoidance. Also, the results showed that the audit committee characteristics weakens the relationship between managers overconfidence and corporate tax avoidance.

A look at the weaknesses and shortcomings of the country's tax system shows that the evolution of the tax system has always been a very important issue for government and private sector activists.
The main purpose of this article is to investigate the impact of national media on the development of tax culture. The research is considered to be a quantitative research in terms of practical purpose. The statistical population of this study is all tax payers at the level of Tehran city offices, a sample of which was randomly selected using Cochran's formula. The data analysis method of this study is focused on structural equation modeling. The findings from the analysis of research data show that the influence of national media on the development of tax culture includes three areas of social responsibility (two dimensions), media function (four dimensions) and contextual factors (four dimensions) and the effect of national media on the development of tax culture in All three areas are significant. Considering the influence of different dimensions of national media on tax culture, it can be a way for policymakers and rulers to accelerate the development of tax culture and, accordingly, the implementation of other development indicators.

In general and based on international definitions, the military smart tax system is integrated, data-based, mod-oriented, based on modern intelligent technologies and includes components and features in which the efficiency and justice of the tax system and tax payment depend on public belief, behavior and culture. has become and while increasing the satisfaction of the beneficiaries and clarifying the financial and tax events, it leads to the provision of credits for the country's general budget and social justice. In this regard, intelligentization is considered a common and universal path to move towards a modern tax organization. Processes that were initially paper-based and partly manual are increasingly being digitized, which in turn enables greater data sharing within government and executive agencies, the incorporation of third-party data, and the use of advanced data analytics tools. . The end of this digital transformation is a fully intelligent tax organization, driven by data that flows automatically from taxpayer to tax organization, and after collecting, cleaning, filtering, matching and storing this data, it can be used to assess risk. Audits, proceedings and other tax processes are used.
According to the above and using the model of the Organization for Economic Cooperation and Development and also using the opinions of the experts of the Tax Affairs Organization of the country, three main aspects including: structure and management, the level of information and knowledge and the level of technology of the organization as the main indicators of the system intelligence model Identification and effective factors in the indicators in the current and desired situation with a 5-choice questionnaire in a sample of 384 general managers, deputies, heads of tax affairs and heads of the tax department working in the headquarters of the tax affairs organization and tax offices of Tehran and province using modeling method Structural equations were measured. Based on the findings of the research, statistical analysis and the output of the used software, it was found that all the first three hypotheses of the research were confirmed at the confidence level of 99%. Therefore, the components of the level of technology, structure and management, and the level of information and knowledge have significant effects on the process of intelligentization of the tax affairs organization.

The purpose of the research is to present a policy model for tax justice in line with development in accordance with the statement of the second step of the Islamic Revolution.The mixed research method (qualitative-quantitative) is also exploratory. In the qualitative part, the type of analysis is grounded theory and in the quantitative part, it is descriptive-survey. The community under research in the qualitative part are university experts in the field of economics and tax affairs, and in the quantitative part, the managers of the tax affairs departments of the provinces (Tehran, Mazandaran, Markazi, Khuzestan, Kermanshah).The sample size in the qualitative part, based on the principles of theoretical saturation, was 15 people using the purposeful sampling method, and in the quantitative part, according to the Morgan table, 234 people were selected using the multi-stage sampling method.Content analysis of the interviews was done using the coding method (open, central and selective) and structural equations.Based upon the results of the research, 6  dimensions (causal, main phenomenon, strategies, background makers, interventionists and consequences), 29 components and 124 indicators were identified and finally, the implementation model was designed and validated with a standard researcher-made questionnaire. Also, the dimensions, components and indicators of the model were evaluated with structural equations, which finally showed that the relationship between the variable of strategies and the variable of outcomes with a factor load of 0.933 is considered the most important dimension.