پژوهشنامه مالیات
سال بیست و نهم شماره 97 (بهار 1400)

Most tax policies are based on how taxpayers make decisions based on classical economic models. However, the studies show that the conventional decision-making models that are independent of the foundations of  social  psychology and they are designed only based on economic components, cannot explain the changes and the precise way of decision makers. The tax tendency is one of the most important approaches to improve the efficiency of tax organizations. The goals of this approach are achieved when it can properly identify and control the factors affecting it. The aim of this study is to investigate the willingness to pay taxes using behavioral economics tools. Therefore, the questionnaires were distributed among the production units located in Semnan industrial town with 50 workers or more to examine the taxpayers tendency to pay taxes. The findings show that there are two implications of behavioral economics, other measures of behavioral economics such as ownership effect, subjective accounting, anchor effect, fairness and etc, explain the willingness of individuals to pay taxes. Therefore, if the government pays special attention to the criteria of behavioral economics in collecting taxes, the most taxpayers are willing to pay the right amount of tax timely.

The emergence of paper companies and their use for tax evasion has caused irreparable economic, social and political damage. Therefore, there is a need to adopt an appropriate approach to properly deal with this phenomenon. However, it seems difficult to provide an appropriate approach that can simultaneously ensure proportionality and deterrence under the principle of legality of punishment. In this article, after reviewing the four approaches that can be adopted based on the laws and regulations of the criminal case, an approach is adopted, which provides more (but not absolute) success in the mentioned goals. Regarding the prevalence of tax evasion and its considerable diversity in terms of amount as well as the scope of its effects in other areas, this can affect the necessity, importance and quality of legal response. Thus the development and adoption of comprehensive legislation is necessary to achieve the desired success in achieving the goals of punishment and the principle of proportionality.

In this study new methods are developed for determining the taxable income in order to implement the provisions of Article 97 of the Direct Taxes Act, approved on 22/06/2015. These methods are: "determining taxable income based on the expected capital at the end of the period", "classification of taxpayers based on job grouping", and "using a step-by-step model of payroll tax to adjust the profitability of activities. The results of the methods are then compared with the taxable income determined by tax officials and their success rate is analyzed. The data used are 9 categories of information, including the type of activity, the amount of purchase and sale in the trading system, the amount of export and import of the customs declarations, the amount of purchase and sale of the declaration of the transaction party, bank facilities received and funds entered into bank accounts in the financial period. Based on the results of the comparisons in 100 samples of taxpayers in 1397, the method of "classification of taxpayers based on job grouping" has the least deviation compared to the other two methods.

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.

According to the value-added tax law, Article 11, the date of tax accrual for supplying goods is considered as either the invoice date, goods delivery date, or contract fulfillment date, whichever comes first. The main issue in this article is to examine the feasibility of the contract fulfillment date and its occurrence before the delivery date and invoice date. In this descriptive-analytical research, it is established that there would be an error to compromise the contract fulfillment date in the aforementioned Article. This is due to the contract fulfillment date which is always precedent or simultaneous to goods delivery or invoice date. In other words, the said date is neither  precisely recorded nor disciplined and it is not considered as the date of tax accrual. As specifying the exact date of contract fulfillment is a controversial issue all over the world, and the determination of contract conclusion is subject to several conflicting opinions in most legal systems.

According to the rules of jurisprudence, any damage caused by any person to another must be compensated. The narrations indicate that the Islamic State is obliged to compensate the damages caused by its agents to the others.  However, Direct Taxes Act considers any damages resulting from the intention, negligence and oversight of tax officials to be subject to civil liability. This approach does not match with the serious occupation of these agents and the auditing principles. Due to the fact that it is impossible to review all tax documents of business units in auditing and today reviewing all documents is an unprofessional act, so tax auditors are exposed to risks.  On the other hand, tax officials face a lot of legal questions. Violation of the directives and opinions of the Supreme Tax Council by the Court of Administrative Justice and the weak legal structure of the Tax Affairs Organization, deprive the possibility of creating a clear procedure in legal affairs and create many ambiguities for tax officials. And they have remained accountable, accordingly, to the taxpayers, civil liability based on some kind of fault in cases of malice, unforgivable negligence, and disregard to the explicit text of the law is appropriate.