پژوهشنامه مالیات
سال بیستم شماره 61 (بهار 1391)

Growing literature of economic growth and development shows that government abilities to raise revenue from taxes or fiscal capacity is a fundamental cause of the economic development. In this paper, we use differences in historical external wars to estimate the effect of fiscal capacity on income per capita. Historical and economic literature shows that countries not only have different experiences of historical external wars but also in order to wage those wars they had invested in their fiscal capacity. Exploiting differences in the share of days from 1816 to 1900 that a country was involved in an external military conflict as an instrument for fiscal capacity, we estimate large effects of fiscal capacity on income per capita. The results are robust to the inclusion of controls for the geography, democracy, openness, legal origins, religion, fractionalization, outliers, different instruments for fiscal capacity, and different indexes for fiscal capacity.

Corruption affects government finance and inflation tax level in different ways. According to the Optimal Government Finance Theory (Phelps, 1973; Helpman and Sadka, 1979), government as a rational agent uses different revenue sources to the extent that the total distortion effect of its financing is minimized. To achieve this, the marginal cost of inflation tax should be equal to the marginal cost of direct and indirect taxes. We expect that for an economy with high levels of corruption, ceteris paribus, the marginal cost of direct and indirect taxes is relatively high compared to the marginal cost of the inflation tax. A sample of 110 countries has been used to extract the empirical results. The main results have been obtained through using the Control of Corruption Index (CCI) for the period 1996- 2009. The empirical findings support our hypothesis. A higher level of corruption results in higher inflation tax. In order to check the robustness of our results, the main hypothesis has been examined by using Corruption Perception Index (CPI) for the period 2001- 2009. The results are the same. Moreover, the findings show that the effect of corruption on inflation tax is greater in developing countries.

Tax payment results in reducing profits and remained cash for other stakeholders including shareholders of a company. So, naturally companies and its shareholders have motives to take some measures to evade tax. Effective strategies for tax evasion involves use of a complex and ambiguous reporting system. Since, Tax evasion can create opportunities for managers to pursue activities that are designed to hide bad news and accumulate them within firm. When the accumulated negative information, release into the market leading to stock price crash. The main propose of the present study is to investigate the relationship between tax avoidance and the future stock price crash risk in Tehran stock exchange. To do this, two main hypotheses and three subsidiary ones were specified and tested, a sample was selected among the listed companies in TSE during 1380-1388(2001-2009). Also, to test the hypotheses, the method of logistic regression and the model of pooling data were applied. The results indicated that, there is a positive relationship between tax evasion and future stock price crash risk.

This research is designed to examine the relationship between organizational justice and organizational commitment among the senior experts and heads of tax groups in the General Office of tax affairs in Khorasan Razavi province in 1389. In this research, 263 personnel are selected in the method of the classical random sampling based on Morgan and Krjsy table. For evaluating the dimensions of the organizational justice and evaluating the organizational commitment, the standard questionnaire (Niehoff and Moorman, 1993) and standard questionnaire of the organizational commitment of Allen and Meyer (1993) were used. For analyzing the data, the analytical methods of Spearman and Freedman variance analysis were used. The results of Spearman analysis showed that there is a meaningful relationship between organizational justice and its components (distribution, procedural and Interactional) and areas of the organizational commitment (normative, affective and Continuance). The results of the variance analysis of Freedman rejected the average rate equally of the triple dimensions of organizational justice and organizational commitment and showed that communication justice and normative commitment have the most privileged to other dimensions of organizational justice and organizational commitment in this organization.

This research aims to explore the images that have been displayed in the website of Iran’s Tax Organization Affairs and Saman publication. The main question of this research to be responded is to survey the negative stereotypes exist about tax in the images that have been reviewed. Theoretical framework of this research is based on the stereotypes theories and the methodology will follows the semiotics quality. This research will demonstrate that there are negative stereotypes about tax in the reviewed images. One more result is that the images do not pursue the organizational goals. The majority of the images used in mediums are taken from external websites. It seems that the images used in the subjects and reports do not support the tax policies.

Tax evasion is considered as a major problem for governments in many countries especially in developing countries. Because it affects tax revenue therefore, it reduces the government’s ability in providing public goods. The objective of this paper is to estimate and analyze tax evasion from the underground economy in Iran during 1370-89.Keywords: Tax Evasion, Underground Economy, Currency Demand Approach, ARDL Model

Considering the equity and efficiency aspects, this article assesses the rate of Value Added Tax on household consumption basket. As the standard approach to determine desirable directions of tax reforms is in harmony with the approach to compute the marginal social welfare cost, first marginal social welfare cost is calculated, and its inverse which is the marginal social tax productivity has been used for ranking of goods in various levels of inequality aversion coefficient and desirable tax rates. The calculation of marginal social tax productivity requires price elasticity of different goods. This elasticity is obtained from Almost Ideal Demand System (AIDS) estimation's results. Almost Ideal Demand System estimation is based on household expenditure survey of Iran has been done for period of 1371-1388 by time serie's approach. The interpretation of ranking followed here is that goods ranked lower are preferred to goods ranked higher as candidates for additional taxation, goods with high tax appeal are candidates for higher tax rates.

The purpose of this study is to find more about the factors influencing knowledge creation in organizations through an exploratory study that was conducted in Iranian national Tax organization. In this paper, those characteristics which can influence knowledge creation in organizations have been identified based on reviewing the previous research and the related literature then a case study was conducted by using T Test, Mean and Correlation Test of the factors influencing knowledge creation in Iranian National Tax Organization as an organization without knowledge management systems. The results indicated that among 30 identified components, 8 components related to culture, structure and human resources characteristics and Motivational Systems can influence knowledge creation in a bureaucratic organization without formal knowledge management systems.

The more the auditor-client economic bonding, the more the possibility of the auditor independence compromise to obtain future benefits from non-audit fees. So many rules limiting the cooperation fields of auditor to her/his client such as management consulting have been enacted. According to the Article 272, Direct Tax Act of Iran, companies can use the Certified Public Accountant's and Audit Organization's services for assessing taxable income. There is a permanent question whether receiving more benefits from tax auditing leads to the economic bonding of auditor to client and as a result diminishes his/her independence? As independence is intrinsic and invisible, it can not be measured directly. Therefore, this research has been conducted by using proxies such as relation between non-audit fees and tax audit fees, the audit report's provisions of condition, continuation of cooperation with the auditor (auditor tenure) and reported income quality. The results of statistics analytics indicated that tax audit fees have no effect on auditor independence during 2001 to 2009.