پژوهشنامه مالیات
سال هجدهم شماره 57 (پاییز و زمستان 1389)

Tax evasion, collusion and tax avoidance both result in non-realization of the estimated state tax revenue, so developing diverse strategies for preventing these phenomena is the most important tax policies in different countries. One of the states‘ preventive solutions is to encourage and punish taxpayers in different ways. Imposing different penalties for non-compliant taxpayers is the most effective methods and setting effective tax ratio results in increasing tax revenue.By focusing on symmetric tax rate (gross income in an ex–officio and ideal system), this paper aims at preventing tax evasion, calculates the final state revenue gained from a given taxpayer.

Due to taxe's role as a distributive- allocative financial leverage in an economy, tax evasion can be considered as an anti-value phenomenon and a serious threat to social life and the realization of social welfare, so it is inevitably essential to identify causes and aggravating factors of tax evasion and to develop solutions and applied-scientific recommendations. This research uses field study method, conducts surveys of East Azerbaijan Province's taxpayers and tax staff and evaluates 15 influencing factors on tax evasion by applying T-test for independent samples and single sample T, investigates opinions of these two groups. According to the results of the analysis, 10 factors both from staff and taxpayer's views are recognized as aggravating tax evasion. From the taxpayer's viewpoints, only 3 factors and from tax staff viewpoints just one factor aggravates tax evasion. One of these factors is irrelevant to both of them.

Social welfare especially the social welfare of low income groups has always been important for governments, hence, subsidies are paid on different goods to decrease the prices and as a result, increase purchasing power. However, because of not being targeted, the relatively rich benefit from subsidies more than the poor. Therefore it seems to be necessary to design self-targeted safety-net programs. This research aims at investigating the welfare consequences of self-targeted subsidies and to answer this question: what is the impact of transferring one unit of subsidies paid on subsidized goods mostly used by the rich to non-subsidized goods mostly used by the poor on welfare-improving? For this purpose, we calculated the change in social welfare caused by self-targeted subsidies. The results show that self-targeted subsidies increase social welfare. The extent of this increase is negatively related to inequality aversion parameter, while positively related to the share of non-subsidized goods in low income deciles budget.

Tax compliance means accepting tax assessment and preparing to pay tax in a tax system. As voluntary compliance rate increases, tax indicators improve. Higher compliance rate is accompanied with the increased ratio of real tax revenue to the forcasted budget revenue. Effectiveness of tax system could be estimated based on non- compliance level or tax gap which is an important criteria in effectiveness of tax system. Deepening tax gap results in fundamental reforms. In this paper different aspects of tax compliance, present situation of Iranian system, different countrie's experiences in tax compliance and its impacts in different dimensions were reviewed and finally policy recommendations for reforming state tax reforms directed at increasing tax compliance have been provided.

The main target of this research is to study the economic effects of VAT implementation especially in respect of revenue-rasing and its relationship with performance tax of commercial companies in Nothern Tehran Tax Office. In other words, this study evaluates the relationship between commercial companie's performance tax and VAT and also between these companie's peformance tax and their value added. The significance of the difference between performance tax and VAT of the selected companies in a sample is also tested. For this purpose, 203 commercial companies with more than 20 billion rials sales per year were selected randomly as the sample size and their information of the year 1388 were extracted from their tax records. The results of regression models indicate that their VAT could not cover their performance tax completely. The hypothesis that VAT is proportional to performance tax couldnt be accepted firmly in the whole sample companies. In different classifications which are based on sales amount and activity type of companies, the results show that tax bases in companies with low annual sales couldnt support these mentioned relationships. While the results show that performance tax and VAT are proportional in companies which have high annual sales and VAT can cover performance tax well. In relation with the differences between performance tax averages and its VAT in the selected companies based on T – test, this paper has concluded that between these two averages there are meaningful differences and the average of performance tax is higher than the average of VAT.

The first step in developing related programms is to identify effective factors on knowledge Creation and innovation. Organizational structure features are considered as one of the effective factors on knowledge creation in organizations. In this research first, we identify structural factors affecting knowledge creation based on previous research and literatures and then review structural factors affecting knowledge creation in state tax organiztion as a case study. To this end, we use single sample T-test to identify structural factors affecting knowledge creation in state tax organization and then priotorize the aforesaid factors regarding affecting aspect by exploiting Friedmann Test. The results of this study indicate that formal organizational positions for advancing knowledge creation process, social networking, working teams along with bureaucratic structure, felixibility of organization's structure, informal structures in an organization are considered as features of knowledge creation structure. Among the said factors, formal organizational positions for advancing knowledge creation process is one of the most important structural factors affecting level of knowledge creation in state tax organization.

One of the most controversial field in VAT is VAT refund. The experiences of different countries indicate that refund of credits is Achillian heel of VAT system. This results in tension among tax authorities and taxpayers and in some countries result in complex measures which has weakened VAT system performance. In tax authority opinion, high level of refund request is often main reason of delay in refund payment. Review of related request in most tax organizations of less develoed countries is time- consuming and expensive which result in delay of refund requests and dissatisfaction of those taxpayers who deprived of their working capital. On the contrary the most efficient tax organizations fight against refund request fraud in a form of their comprehensive strategy of VAT compliance based on risk management principles. This research, in a framework of a comparative study reviews related VAT threats and approaches.

Main Financial statements are presented reports that users notice them more than others. Therefore, the information by these statements must be analyzed. On this basis, financial statements must be effective on the users’ decision making. Therefore, the assessment of financial statements, on the basis of the ability of tax prediction is being investigated. This research evaluates the relationship between the information and items of balance sheet, income statement, cash flow with tax. To this aim, with the use of correlation test, the relationship between the changes of the items of financial statements and the changes of tax in some companies in Tehran’s stock exchange are examined. Finally this research concludes that none of the items of financial statements can predict the tax. It means that there isn’t any correlation between the changes of items of financial statements and the changes of tax. If there exists a correlation, the ability of items for prediction will be analyzed and determined by simple and multiple regression method. The final result of this research is that although the items of financial statements can not predict the tax and three main hypotheses are rejected because of the differences between tax laws and accounting standards.

The present study examined the factors which affect tax culture of the business taxpayers (stationery guild in Alborz Province). This is methodologically an experimental research based on the survey, as well as the field study and document mining also were used. Our statistical population consists of 850 stationery stores located in Alborz Province including Karaj, Mah-dasht, Muhammad-shahr, Eshtehard, Hashtgerd, Nazar-abad & Taleghan. Sample size is 265 which has been estimated by Cochran formula. Sampling is performed in two stages: firstly the share of each town is determined using stratified sampling. Then, random sampling is used for each stratum. A researcher-made questionnaire is used to Data gathering. The administered questionnaire consists of 51 items with five-option likert responses including very high, high, average, low & very low. Four Main hypotheses and 17 secondary hypotheses are tested. Main hypotheses are:-There is a significant relationship between the socialization factors & tax culture;-There is a significant relation ship between the external organization factors & tax culture;-There is a significant relation ship between the internal organization factors & tax culture;-There is a significant relation ship between the personal factors & tax culture.All of the main and secondary hypotheses are accepted. The findings show that socialization factors (guild mates, religious commitment, media, taxpaying tradition in family, commitment to law in family), external organizational factors (trade unions, tax lawyers, awards for Comphant taxpayers, automation, TARA, tax communication, tax regulations, transparency), Internal organizational factors (taxpayer's educational level, motivation to social participation, taxpayer's familiarity with tax regulations, positive attitude of taxpayers towards the performance of tax system, political trust on government) improve tax culture.