جستجوی مقالات مرتبط با کلیدواژه « اصلاح مالیاتی » در نشریات گروه « اقتصاد »

the main goal of economic growth and development plans in each country is to increase the standard of life and the welfare of the community ,but at the same time, economic activities through the spread of pollution have a negative effect on the welfare. Therefore, the exertion of environmental taxes, through control of pollution and reduction of the tax burden on production factors, along with a change in the structure of government expenditures, affects economic growth and welfare Accordingly. In this paper, by generalizing the Lucas model, the effects of environmental tax reform and the structure of government expenditures on economic growth and welfare, in the framework of general equilibrium model are examined. The results of theoretical and empirical analysis indicate that tax reform policies, along with a change in the structure of government expenditures in favor of education and the prevention of pollution, affect the allocation of resources and welfare in the long term, but the extent of its effects on economic growth and welfare varies depending on the parameters of the model. JEL Classification: H23, I38, C02

The government can reduce dependence on oil revenues and meet current expenditures by broadening and defining new tax bases. Capital gains tax has been introduced in different countries today; this tax is a type of income and property tax. Its important economic effects are to improve income distribution and meeting government spending. It is important to note that in developing tax legislation, the common tax system should be consistent with the Islamic tax system and religious foundations. The present paper reviews other countrie's experiences on capital gains tax and presents Islamic jurisprudence (feqh- e - Islami) view on this tax and focuses on its related regulations with the aim to reform tax structure due to its consistency with religious foundations. The results indicate that from the viewpoint of Ahlolbait school, one fifth (khoms) of capital gains has great similarities and some differences with capital gains tax.

In recent two decades, tax simplification has turned to be one essential componentof tax reform plans in different countries. This is not only due to negative impactscomplexity has on voluntary compliance costs resulting in tax evasion, but also dueto the fact that it is a big barrier to tax fairness and efficiency (in case of incometaxes) and as such, it is a factor far beyond administrative and compliance costs.Although a deeper understanding of various aspects of tax simplification requiresmore comprehensive investigations, this paper, which seems to be just a point ofdeparture for putting such issues under discussion in Iran, aims at exploringdifferent dimensions of tax simplification, reviewing different countries’experience, and, in the end, offering some recommendations for reforming theIranian tax system. Investigations show that a low compliance rate, a high volumeof administrative circular directives, and an inappropriate combination of taxrevenues do obviously indicate that the existing taxation system in Iran is quitecomplicated. Therefore, one of the essential challenges ahead of the Iraniantaxation system can be tax simplification, in general, and tax laws simplification, inparticular, which demands for a serious interaction between tax authority andlegislating institutions.

However the traditional tax policy designed seems to be realistic and does not rely on the political attitudes, but it is not reflexible and dynamic and therefore not desirable, because of the restricted and narrowed tax base. Thus, moving to a variety and broaden tax base to enhance the ability of observing revenue would be necessary. So tax reform, as making the old indirect tax system rational and replacing by a value-added tax should be inevitable. The government of Iran decided to act in this manner. The main aims of this paper are to predict value-added revenues and determine its minimum applicable rate. In this regard a model to simulate value added-tax revenues for economy of Iran, that highly rely on the indirect tax, included sales, excise tax and import tariffs, is introduced. The study shows that the potential tax base for the ordinary Mackenzie model and also for the model proposed in this paper is 20. 8 percent of the gross domestic product. The government should apply the minimum tax base equal to 11. 66 percent under value-added tax, if it is decided to yield as much revenue as the prevailing tax system.