Unequal distribution of income and wealth in society will cause serious problems in the economic, social and political spheres. In this regard, tax resources are the most important tools of the government to improve and redistribute income. Considering the role and importance of taxes in income distribution in society, this study intends to evaluate the tax system in terms of income distribution in the provinces of the country using data from 2006 to 2016 and the generalized torque model. In this regard, the effect of corporate income tax, income tax on individuals, wealth tax, tax on goods and services, inflation rate, unemployment rate and GDP per capita on the Gini coefficient (income distribution inequality index) has been studied. The results of model estimation show that the effect of taxes on goods and services of the provinces and the unemployment rate of the provinces on the Gini coefficient is positive. In other words, examining the relationship between these variables and the Gini coefficient shows that these variables are directly related to the Gini coefficient. As these variables increase, the Gini coefficient increases and income inequality increases. The effect of income tax on legal entities (companies) of provinces, tax on income of natural persons, provinces, GDP per capita of provinces and wealth tax of provinces on Gini coefficient is negative and significant, in other words, these variables are inversely related to Gini coefficient. As variables increase, the Gini coefficient decreases.

This paper has been written in order to investigate the economic effects of corporate income tax rate adjustment in Iran’s economy. For this purpose, the Computable General Equilibrium model (CGE) has been used. The data has been taken from the latest Iranian Social Accounting Matrix (SAM), prepared by the Parliament Research Center and has been analyzed using GAMS software. The policy analysis has been done in the form of three scenarios: a 10%, 15% and 20% reduction in the corporate income tax rate. The results showed that the reform of the corporate income tax rate led to an increase in investment, employment, GDP and household consumption expenditures, as well as a reduction in government revenue and inflation. According to the findings of the paper, which show the positive effects of policy implementation outweigh its negative effects, it is suggested that the government reduce the corporate income tax rate by 15%.

In recent years, with increasing of international sanctions and oil revenues falling in Iran, more attention has paid to public spending and taxes as a source of government financing. In this regard, numerous studies have focused on the issue of taxation and its role in economic development. However, the most studies in Iran analyses the role of taxes on macroeconomic variables such as economic growth, inflation and income inequality, and there is no research in the row of the changes in tax income over the business cycle. In this study, using the dynamic least squares method, short and long-run elasticity of tax bases in Iran in response to changes in GDP over the period 1973-2014 is calculated. The results shows that in the long run, the elasticity of income and corporate tax are statistically greater than one and for other tax bases are not significantly different from the unit. In the short run, elasticity of corporate tax is different from unit and other tax bases were not significantly different than unity. According to these results, it is suggested that the Iranian government should have less focusing on income and corporate tax during the recession period

The taxable income of legal persons is a critical issue in Iran as this sector plays a dynamic role in economic, social, and cultural activities in the society. The major problem of this study is the gap between the amounts of taxable income calculated by taxpayers and the Tax Administration. Field and bibliography methods besides Pearson Correlation Test were used, and all four hypotheses of research were confirmed. Accordingly, the reasons for the difference or gap between declared taxable income and assessed taxable income include breach of direct tax law by taxpayers, violation of accounting standards by taxpayers, lack of sufficient evidence and documents (including expenses, tax exemptions, and tax incentives) in the hand of taxpayers, ignorance of tax directives, instructions, and regulations by taxpayers.

Taxation is the transfer of a part of the company’s profits to the government. According to the representation theory and despite of the information asymmetry between taxpayers and the government, companies naturally try to evade tax payments. On the other hand, governments, due to the existing limitations, are trying to collect maximum taxes by identifying high-risk taxpayers in accordance with the laws and regulations, and researchers in this field are also seeking to identify the factors affecting income tax evasion of legal persons. The aim of this study is to identify and prioritize these factors. In this study, fuzzy screening technique and interpretive structural modeling (ISM) analysis were used to identify the criteria and express the relationships between the criteria, after studying the literature of related researches and interviewing experts in the field of tax evasion. After analyzing the data, the variables were classified in eight different levels and drawn according to the ISM graph relationships. After MICMAC analysis, variables were divided into three groups of independent or key variables, communication and dependent, and no variables were placed in the self-governing variables group. Determining the relationships between variables and types of variables can lead to the better understanding of the subject and making appropriate decisions in the issue of income tax evasion of legal persons.

Iran’s tax system includes many forms of tax incentives, like as regionally targeted tax incentives. According to direct tax act, article 132, that includes this kind of incentive, declared taxable income of manufacturing and mining activities in less developed regions are totally (100%) exempt from corporate income tax for ten years. The aim of this study is to estimate the impact of tax exemptions article 132 on employment of Iran’s less developed counties for the period from 1996 to 2008 ( 1375 -1387 corresponding to Iranian calendar). In the present paper, a two- stage method is used. In the first stage, a proper control group is selected for each treated county by using Synthetic Control Method (SCM) and Genetic algorithm, and the impact of tax incentives article 132 on employment in Iran’s less developed regions is estimated via Difference in Difference (DID) Method, in the second stage. Results indicate that tax exemptions in mentioned Article have no impact on employment of Iran’s less developed counties.

Current situation of Iran Economy which is under increasing sanction can be affected negatively and followed by many consequences for the society through any misleading economic decision from government side.The Iranian tax system includes various types of taxes that are directly and indirectly collected, each of them have its own effects on society and market system. Determining the way of collecting and the appropriate tax rate are items that the government must deal with them professionally based on studies and experiences; otherwise, there will be increasing inequalities or producers' indifference.
In this research, using the input-output analysis and applying the COICOP and ISIC standards, the effects of income tax on legal entities (companies) on the costs of different levels in urban and rural households have been investigated. For this purpose, the input-output data table of 2010 and the income tax data for urban and rural households in 2016 are applied. The results indicate that any reduction or increase in taxes on legal entities (companies) will be passed directly to the consumer due to its reflection in the products price; so the tax impact will be in other ways. Meanwhile, the costs for low-income groups will increase by tax rise, which will result in social inequality and dissatisfaction in society.

In this paper, forecasting error for state tax revenues is assessed. For this purpose, using the regression equation, statistical index, and mean percent error, root mean square error, mean absolute percent error and error analysis of tile inequality coefficients are applied on anticipated revenue from taxes on legal entities, income taxes, wealth tax, taxes on imports and taxes on consumption and sales during the years from 1350 to 1385. The results show that over the time period in this research, estimated income tax, wealth tax, taxes on imports and taxes on consumption and sale exceed the actual (optimistic) and the estimated tax on juridical persons is lower than actual level respectively. Also, the anticipated tax of legal entities, income taxes, taxes on imports and taxes on consumption and sale have nonsystematic error and forecast error of wealth tax has been systematic. Efficiency analysis to predict shows that the error predicted none of the pattern and trend of tax revenues over time.

As a result of the COVID-19 pandemic, the global and Iranian economies have been affected in various ways. The tax sector seems to have reacted relatively quickly to this pandemic. This study examined the impact of the COVID-19 pandemic on tax revenues in West Azerbaijan Province.

This descriptive-analytic and cross-sectional study was conducted in the second half of 2021. Primary data for 17 cities of West Azerbaijan Province were provided by the General Administration of Tax Affairs of this province in the form of 9 variables in Excel Format. The data were related to 2019 (Before the COVID-19 pandemic) and 2020 (After the COVID-19 pandemic). The data were analyzed by SPSS using descriptive statistics (Frequency, Percentage, Median, Interquartile range) and analytical statistics (Wilcoxon signed rank test) at a 5% significance level.

Based on the descriptive results, the COVID-19 pandemic caused an increase in the tax revenues of West Azerbaijan province in the fields of government employees’ salary tax, stock transfer tax, inheritance tax and stamp duty tax and a decrease in these revenues in the areas of private employee’s salary tax, income tax on legal entities, business income tax, property transfer tax and value-added tax. Based on the analytical results, the impact of this pandemic on the private employee’s salary tax (P=0.003), income tax on legal entities (P=0.019), business income tax (P=0.013), property transfer tax (P=0.015) and value-added tax (P=0.001) was found to be negative and significant. Furthermore, the effect on stock transfer tax (P=0.030) and inheritance tax (P=0.001) was positive and significant. On the other hand, the impact of this pandemic on government employees’ salary tax (P=0.287) and stamp duty tax (P=0.356) was not statistically significant.

The COVID-19 pandemic hurt most of the tax revenue sectors. To compensate for the decreased income in vulnerable sectors, the government must develop international trade with comprehensive support from the non-governmental sector while creating new tax lines. Also, stabilizing the financing cycle and designing mechanisms to prevent tax evasion, especially in high-paying jobs, can be fruitful.