پژوهشنامه مالیات
سال بیست و پنجم شماره 82 (تابستان 1396)

In order to carry out their duties and missions, the organizations are highly dependent upon their human resources. Developing human resources requires educational planning and exploiting educational models and methods, to achieve maximum efficiency and effectiveness. The organizational structures, conditions and characteristics, pave the way to successful implementation of the educational planning and the operational models, and they are of due significance in this regard. This Study aims at examining the possibility of implementation of the teaching model in the human resources system in the Iranian National Tax Administration (INTA). Consequently, in the framework of the qualitative approach and by using the data-based research method, the data were collected and examined through the field study and carrying out the semi-organized interviews with related elites, expert observers and INTA managers. The findings of this study are the outcomes of the analysis of five main issues, twenty subsidiary issues, and thirty two minor issues, which were examined and analyzed in five main areas, including: 1) Causal Situations; 2) Platform and Background; 3) Intruding Situations; 4) Strategies; and 5) Outcomes and Effects.

In order to deal with non-compliance behaviors, tax systems devise various strategies based on taxpayers’ incentives. Since taxpayers are not considered as homogeneous group, their tax compliance level can be different from each other and their conditions always change during different periods. According to the Tax Justice Principle, appropriate strategies are adopted to deal with taxpayers based on their tax compliance level to attract their trust to tax administration then tax compliance is measured in each taxpayer's level. As there is no tax compliance measurement model in Iranian tax system, this research is to present a model to measure tax compliance in each taxpayer' level. So ANP and DEMATEL questionnaires have been designed and sent to 30 tax experts. Finally, the indexes of tax compliance were identified by using the Exploration Study Method in case of legal entities - which are correlated with the taxpayer's duties in compliance with the obligations of Iranian Direct and Value Added Tax Acts- and then Mixed Fuzzy ANP and DEMATEL Method have been implemented by Superdecision software. The Standard Numeral Quantity of each tax compliance indexes was measured and hereby the tax compliance measurement model in each taxpayer's level was presented. According to the results, if the mentioned in this research and tax risk measurement model are used together, the Iranian Tax Administration can play an important role in improvement of tax compliance level.

Governments and policy makers of economic system in each country are trying to make suitable income distribution. The income and wealth inequality will cause serious problems in economic, political and social affairs areas. In this case, tax resource is one of the most efficient instruments of governments in order to improve income distribution. This paper is going to answer this question that to what extent the tax system has been effective in achieving this goal. To do so, the threshold regression model has been used during 1974-2012. The estimation results of the model confirm the threshold effect of taxes on income distribution. In other words, before threshold tax, tax revenue divided by GDP has not significant impact on income distribution but after this threshold level, increasing tax revenue divided by GDP has worsened income distribution. The main fact is derived from weakness of Iranian tax system which the major tax burden is on the productive sectors and wage earners and not on the intermediaries and non-productive sectors.

One of the policy makers’ objectives is to guarantee justice and fair distribution of incomes among citizens through taxation. In this study, income tax as an income base was compared to khums on the profit of income as the major income tax in Ja’fari jurisprudence to investigate the characteristics and advantages of this Islamic tax system in the current economic system of Iran. This paper sheds light on the positive aspects of this divine command with respect to the distribution of income and tax incidence. It is hoped that the findings of this study contribute to the improvement of the current tax system. In this empirical study, the potential amount of khums was calculated using Pareto bilateral distribution for every Iranian household with respect to the jurisprudence of khums for 1999-2012. Then, the distribution of tax incidence was estimated. The distribution of tax incidence for both tax systems on deciles shows the lower tax incidence of khums for households, higher-income households in particular. Therefore, the impairment in performance and allocation of resources are lower for khums, compared to those of income tax. Moreover, the comparison of progression degree of khums and income tax shows that despite its uniform rate, khums on the profit of income is a progressive tax with a moderate progression rate since it excludes the living costs. However, its progression degree is lower, compared to that of income tax.

The tax evasion is a constant concern for the tax administrations, especially in developing countries. Due to the large number of Value Added Tax (VAT) returns and resource constraints or their unaffordable investigation, it is necessary to develop a mechanism to identify dishonest taxpayers on the basis of historical data in large databases in this area. In this research via a survey approach, eighteen variables that potentially affecting the identification of unreal statements are identified and using some data provided from VAT returns and performance, their impact on the detection of tax fraud are investigated. After preprocessing of the data based on filtering techniques, ten influential factors in predicting the tax records are set. Genetic Algorithm is reduced the potential independent variables to seven influential variables. The variable for the status of the tax records in terms of fraud is defined and to predict their situation, the prediction model with a decision tree approach, which is a data mining method, is developed. Implementations based on decision tree and ensemble methods of Bagging and Boosting on observations indicate that the decision tree and ensemble Bagging and Boosting methods which using ten predictive factors, have the ability to predict the status of the records with the accuracy of 82.14 percent. A set of rule in order to preprocess the record is identified that can identify potential fraud before it is reviewed by the tax auditors.

Although the average statutory tax rates are not significantly different between developed and developing countries, tax to GDP ratio in the former is almost twice as much as the latter. What does explain this sharp difference? The main argument is that tax administration's accessibility to taxpayers information, of course after controlling the effects of GDP composition, inflation, and quality of government, will influence government's tax power and increase tax compliance. To examine the effect, we have studied 47 developing countries during the period of 2006 to 2013 and employed a (cross-section weights) GLS method to estimate panel model. Results indicate that information sharing have positive and significant effect on the ratio of tax to GDP and implies that the recent tax reform which regulates tax authoritie's accessibility to taxpayer's information, will improve government's tax power.

In recent years, balanced scorecard criteria are used as major scientific research topics on management in order to develop the performance assessment indicators and to evaluate the performance of strategic plans of various institutions. In the past, when developing performance assessment indicators, just financial aspects were taken into account, but nowadays, we cannot suffice any longer to old, traditional models but, rather, we need to apply up to date models of the day in order to achieve maximum productivity and optimal performance. Using balanced scorecards is one of the most well-known ways of assessing performance, streaming strategies and explaining key indicators based on four dimensions of financial, customer, growth and learning and process-oriented issues, which can accelerate the achievement of strategy in any given organization. The present paper deals with the successful experience of the Iranian National Tax Administration (INTA) in strategic planning, determining key indicators and assessing the performance through the balanced scorecard approach. The paper aims at defining optimal key indicators and determining the impact factor of each indicator on the performance assessment of INTA as the key organization engaged in financing the state public budget, so that INTA could maximize the realization of budget approved revenues. The research method is experimental and a case study. The data collection tool is a questionnaire and study documents in the organization. we first identified INTA's strategies through SWOT and QSPM methodologies, then by using four balanced scorecard criteria and brainstorming, INTA's key performance indicators were extracted and their impact factors on this budget financing organization were specified through AHP hierarchical method and by using Expert Choice software. The results of this research can be used to plan and improve the performance of service organizations.

The multinational Enterprises resort to establishing subsidiaries in states other than their residence in most cases in order to avoid PE status. Due to the assumption of independent legal entity, subsidiaries are taxed as resident taxpayers in the place of incorporation or effective management in most states. But the high level of dependence on foreign companies has caused jurisprudence in some countries, treat subsidiaries as PE of non-resident companies under article 5 of OECD Model Treaty. Considering subsidiary as PE requires fulfillment of some conditions and this article has tried to extract applicable criteria in this respect through looking at model treaty which has been the role model for drafting Iran tax treaties. Thus it’s needed to pay attention to the substantive contractual relations between parent company and subsidiary, existing circumstances on degree of dependence among them and scope of accepted entrepreneurial risk of commercial activities in context of agency contract.