پژوهشنامه مالیات
سال بیست و سوم شماره 73 (بهار 1394)

Taxpayers risk-based audit selection and audit planning requires identification of each taxpayer’s risk which in turn requires identification of factors affecting risks. There is no complete and comprehensive model for the selection of taxpayer based on the assessment of the risk level and selection of the taxpayer for audit in Iranian National Tax Administration (INTA). In this study، 15 independent variables as the influencing factors on corporate compliance risk have been identified and tested in the form of three main hypotheses and 14 sub-hypotheses. These independent variables have significant relationships with the taxpayers’ compliance risk independent variable among 228 corporates of the Tax Affairs General Directorate of West of Tehran. The different tests appropriate to the type of independent variables were used to test the hypotheses.

A basic requirement of a public sector budget is comprehensiveness. Tax expenditure، which is one the government expenditures should be included in the budget process. In general، tax expenditures refer to the special tax provisions that give favorable tax treatment for an activity or a group of taxpayers (e. g. tax allowances، tax deduction، tax incentive، tax exemption، tax credit، tax rate relief and tax deferral) in order to achieve different social، fiscal and economic goals (Nordic working group، 2010:6)، but lead a deviation from a baseline tax system. Accordingly، tax expenditures is the tax revenue forgone resulting from any discriminatory or preferential tax treatment with some taxpayers. Instances of tax expenditures can be different in various countries’ tax laws and contain a range of favorable tax treatment. In this paper، after introducing the normative baseline for Iran’s Value Added Tax system (VAT)، regarding to identifying 17 tax expenditures instances through the provisions of the VAT law، the VAT tax expenditure via the revenue forgone method has been computed by using available data of the 10 instances of VAT expenditures for years from 2009 to 2012. The ratio of VAT expenditures to VAT revenue has had decreasing trend and an average of about 66 per cent during the mentioned years.

This paper investigates the relationship between book- tax differences with tax avoidance of firms listed in Tehran Stock Exchange during the period 2006 to 2013. We used effective tax rate method for measuring tax avoidance. Also، for more investigations، the method of Desai & Darmapala (2006) was used. This research studies correlation based on panel data. The result suggests that book- tax differences have significant relationship with tax avoidance. So، increase in tax avoidance increases the book-tax differences.

One of the most important fundamentals of tax system reforms is to utilize Information Technology (IT) which has been focused as an electronic tax model within the past few years and more to the point، some actions have been taken and codified in order to apply and organize the electronic tax system. The present study investigates factors affecting adoption of electronic tax returns، and after explaining the undertaken studies regarding this issue in other countries، it presents the descriptive and inferential analyses of data which has been gathered from the related statistical society. Thereafter، an examination of the relations existing among the variables of the conceptual model of the study in hand has been undertaken and the research hypotheses have been tested through the adequate statistical patterns. The results demonstrate that the technical-infrastructural variables، social implications، expected efforts، regulatory issues، expected efficiency، access to information and perceived risk hold the highest significance coefficients and the most impact on the effective factors of adopting the electronic tax returns respectively.

A firm’s business-level strategy dictates how the firm competes in its chosen line of business. A firm can strengthen its business strategy by using a set of policies and activities to achieve a sustainable competitive advantage in its chosen market. The firms’ strategies are based on firms’ willingness to deal with risk and uncertainty، so the strategy that firms choose can affect the level of tax avoidance. Thus، this paper investigate the relationship between firm’s business strategy and level of tax avoidance. The results of the study on 65 firms in the period of 2004 until 2012 show that when tax avoidance is measured by long-run cash effective tax rate، there is a significant relationship between firm’s business strategy and long-run cash effective tax rate. The Results suggest that those firms that focus on minimizing and reducing costs، have fewer taxes avoidance than firms that follow a strategy focusing on opportunities for further growth and innovation in production. Also the results show that when tax avoidance is measured by book effective tax rate، there is no significant relationship between business strategy and book effective tax rate

The aim of the present study، is to investigate the relationship between corporate governance mechanisms and tax management in manufacturing companies listed on the Tehran Stock Exchange. In order to test the hypotheses، 80 companies were selected during 1383 to 1390. The panel data was used to test the hypotheses of the model. The results show that 1) There is a direct and significant relationship between the amount of institutional shareholders ownership and variables long-run cash effective tax rate and long-term accrual effective tax rate، but there was no significant relationship between the amount of institutional shareholders ownership and variables cash effective tax rate and the accrual effective tax rate; 2) There is an inverse and significant relationship between the dual role of CEO and cash effective tax rate، but there was no significant relationship between the dual role of CEO and variables long-run cash effective tax rate، the accrual effective tax rate and long-term accrual effective tax rate; 3)There was no significant relationship between the board members independence and variables the cash tax effective rate، long-run cash effective tax rate، the accrual effective tax rate and long-term accrual effective tax rate.

The main objective of this study is to investigate the impact of tax avoidance policies on the type of auditor''s report. Tax avoidance Policies refer to the policies and procedures that are applied to reduce the corporation tax. The criteria used to measure taxes avoidance are the one minus effective tax rate and the difference between accounting profit and taxable profit. The sample of 75 companies listed on the Tehran Stock Exchange is investigated for the period of 2002 to 2011 and logit-regression method is used to test the research hypotheses. The results show the positive relationship between tax avoidance criteria and auditor''s non-acceptable opinion. In other words، increase in tax avoidance criteria has a positive impact on the auditor''s non-acceptable opinion. The results indicate an effective external monitoring reduces the impact of tax avoidance on the auditor''s non-acceptable report. That is، an effective external monitoring lessens diversion opportunities and interests of managers and reduces the negative effects of tax avoidance on auditor''s non-acceptable opinion. The opportunities that emerge for managers due to non- transparent financial reporting when applying tax avoidance policies.

Nowadays tax plays an important role in financing the government budget and social security plans. The current paper tries to answer the question “whether we could differentiate between common taxes versus religious taxes from an Islamic perspective. The two types of taxes، we hypothesize، are different and hence their mobilization and expenditure are also different. The findings of the paper show that such a difference roots in the philosophy and functioning of these two types of taxes. Religious taxes are mostly considered as the right of the poor in the properties of the rich. In contrast، taxes are the costs of the services provided by the state for development and administrative affairs. One of the important advantages of the proposed distinction is the availability of different policies for mobilizing them. To cultivate tax morals for common taxes، it is recommended to concentrate on the link between the tax and the facilities provided for taxpayers. Religious taxes، however، could be encouraged by making a link between the tax and the facilities provided for poverty eradication and social security improvement. Rejecting tax exemption claims from facility taxes for social security taxpayers is another important requirement of the propose distinction between facility and social security taxes.

In this paper، the factors influencing real estate tax evasion in Qazvin province have been investigated، identified and prioritized. Finally a total of 25 factors were determined through study of theoretical research and survey of experts’ and specialists’ views in the field of real estate taxes. At first، DEMATEL technique was used to determine possible relationships، their severity and importance of each factor and then this technique was combined with the process of network Analysis and used for weighting and ranking factors. DANP power is a method which reduced the number of dyadic comparisons extremely and makes obtaining the opinion of Experts easier than the first generation of causal -effect relationships. The results show that high statistics and records of every single tax unit is the most important factor، and tax information system weakness، lack of human resources specialized in real estate taxes، the tax culture level in society، lack of proper electronic system of identification and registration of taxpayers، Lack of trust between the taxpayers and the government are the next in rank among the factors contributing to real estate taxes evasion.