List of Articles نظام مالیاتی

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  1 - Futurology of Integrated Communication of Social Marketing at the Iranian National Tax Administration (Based on Network Analysis Technique)
  Akbar manjegani   golnar shojaei
  The aim of this paper is to provide research results using descriptive-analytical research method and qualitative-quantitative data obtained from questionnaire. Some factors such as reaching effectiveness of tax system functions, establishing social justice, taxpayers d More

  The aim of this paper is to provide research results using descriptive-analytical research method and qualitative-quantitative data obtained from questionnaire. Some factors such as reaching effectiveness of tax system functions, establishing social justice, taxpayers dissatisfaction and especially the culture of tax fraud, motived us to investigate effective agents on attaining a favorite future in social relationships with taxpayers from organizational expert's point of view. Regarding limitation of the numbers of experts in Iranian National Tax Administration, available sample was used. Therefore, utilizing organizational documentation and experts, some components were recognized and extracted then they were prioritized by analytical Network Process .Afterwards, based on Dymtel Technique, the intensity of impression and being impressed as well as relationship network of relevant factors were examined by futurology method. Following assessment of these factors by experts, prioritizing of subordinate criterions was done as well. Results show that experts anticipated that individual oriented resources organization and social responsibilities as the most important priority in integration relationships in social marketing in Tax Affairs System, furthermore, motivation tendency, addressees' cooperation and economic needs were the most important priorities in subordinate criterions. The result of this research can be used to explain social marketing strategies and designing of integration relationship of social marketing model in Iranian National Tax Administration. Manuscript profile
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  2 - Tax exemptions; It’s Effects and Revenue Capacity in the General Government Budget
  Younes Teymouri محمدجواد  محسنی‌نیا
  Younes Teymouri Mohammad Javad Mohseninia Abstract The main consider in this study is the subject of tax exemptions. Exemptions in the economic literature are considered as part of tax expenditures in the government budget. The purpose of this study is to ide More

  Younes Teymouri Mohammad Javad Mohseninia Abstract The main consider in this study is the subject of tax exemptions. Exemptions in the economic literature are considered as part of tax expenditures in the government budget. The purpose of this study is to identify exemptions, analyze the consequences and estimate their revenue capacity in the budget. What is referenced in identifying exemptions is the Benchmark Tax System, which is based on public tax policies in society. Considering the structure and public policies of several representative countries (USA, Britain, Sweden and Germany) along with Iran, It was concluded that the tax structure of countries derives from mechanisms formed within society such as institutional- political and social structure. Comparison of countries shows us that the tax structure of Iran is very similar to the structure of the United States, The most important feature of which is being particularistic and having high tax expenditures, including widespread exemptions. In addition, The fragmentation of tax decision- making among Iran’s tax policymakers is one of the reasons that without going into details of explaining the Benchmark Tax System, leads us to accept the fact that a large part of exemptions deviate from Benchmark Tax System and they are part of the tax expenditures of the government budget. Identifying and classifying tax exemptions-that now viewed as tax expenditures- based on economic sectors, shows that these exemptions are widespread, vague, particularistic, inefficient and discriminatory. Such unfavorable characteristics have negative and profound consequences in both macro and sectoral levels for the country’s economy. Inefficiency and discrimination have penetrated even at the sectoral level, And in particular the manufacturing sector of the industry in comparison with services sector has suffered seriously. Losing of part of financing resources in government budget as a result of granting exemptions is another part of the damage of privileges. Estimating the amount of potential revenues by taking into account some important tax exemptions, shows that value of the tax capacity of these exemptions is about 80 thousand billion Tomans, which covers approximately 18 percents of the deficit in the operational balance of the government approved budget in 1400. Manuscript profile