Collecting Tax Based on the Use of Governmental Resources and Facilities
الموضوعات :GholamReza Rezaei 1 , Mohammad Sadeghzadeh Maharluie 2 , Mitra Shouraki 3
1 - Assistant Professor of Accounting, Department of Accounting, Faculty of Management and Economics, University of Sistan and Baluchestan- Iran.
2 - Assistant Professor of Accounting, Department of Accounting, Faculty of Economics, Management and Social sciences, Shiraz University- Iran.
3 - Master of Accounting
الکلمات المفتاحية: taxation based on the use of government resources and facilities, satisfaction of taxpayers, tax evasion, government expenses.,
ملخص المقالة :
Objective: The purpose of the present research in the first stage is to investigate tax evasion and satisfaction from the point of view of tax payers and investigate government expenses from the point of view of tax staffs in the current state of tax collection in the country. In the second stage, this research seeks to present a new model regarding the method of calculating and collecting taxes based on the use of government resources and facilities. Methodology: The statistical population of this research consists of two general sections of tax payers and tax affairs employees in Fars province. The sample size is determined based on Cochran's formula. Also, simple random sampling method is used. In order to test the hypotheses of the research, SPSS version 22 was used, and according to the normality or non-normality of the data distribution, "one sample t" and "median test" were used respectively. Results: The findings of the research indicate that the inappropriateness of the current tax collection situation in the country has increased the dissatisfaction of taxpayers and increase tax evasion. Meanwhile, from the point of view of taxpayers and tax officials, the approach of simulating taxation based on the use of government resources and facilities increase taxpayers' satisfaction and reduce tax evasion and can help reduce government costs. Innovation: rendering a new model regarding the method of calculating and collecting taxes based on the use of government resources and facilities is innovation of this syudy.
Adams, T.S. (1921). Fundamental problems of Federal Income Taxation. Quarterly Journal of Economics, Vol. 35, No. 4, pp. 527-557.
Benk, S. and T. Budak (2012). Power and trust as determinants of voluntary versus enforced tax compliance: Empirical evidence for the slippery slope framework from Turkey. African Journal of Business Management, Vol. 6, No. 4, pp. 1499-1505.
Bhatia, H.L. (1976). Public Finance, 19th edition. New Delhi, India: Vikas Publishing House Pvt Ltd.
Brooks, N. (2001). Key Issues in Income Tax: Challenges of tax administration and compliance. Asian Development Bank Tax Conference.
Darvishi, B., and F. Mohammadian (2017).The Comparative Study of Iranian Tax System with the Tax Reforms of 1990’s Emphasizing on Aggregate Income Tax . J Tax Res; 25 (33): 69-116
Diantapi, H., Molaie Far, F., and S.E. Eftekharian (2012). Methods of improving tax compliance and ways to prevent tax evasion. Available online at Aftab online site.
Due, J.F. and A.F. Friedlaender (1981). Government Finance: economics of the Public Sector7 th ed. Illinois, USA: Richard D. IRWIN, INC.
Falahati, H. (2002). Tax evasion and ways to deal with it in tax accounting. Available online through the website of University of Applied Sciences, Culture and Art.
Fjeldstad, O. and L. Ranker (2003). Taxation and Tax Reforms in Developing Countries: Illustration from sub-Saharan Africa. Bergen, Norway: Chr.Michelsen Institute.
Garainejad, Gh. and E. Chehrdar,(2011). Investigating the influencial factors on tax revenues in Iran, Financial Economics, Volume 6, Issue 20, Pages 69-92.
Hadian, E, Tahvili, A. (2013). Tax Evasion and Its Determinants in the Iranian Economy (1971-2007). JPBUD. 18(2), 39-58.
ILNA News Agency, 2016, News reference:487269.
ISNA Students News Agency, 2015, News reference:957-4884-5.
James, S. and C. Nobes (2000). The Economics of Taxation: Principles, Policy and Practice. Prentice-Hall.
Khadem, A. (2017). The Tax System Compatible with Economy of Resistance in Iran (with an Emphasis on Macroeconomic Stabilization, Flexibility, Transparency and Accountability) . J Tax Res, 24 (32) :145-176
Molaipour, M. (2001). Strategies for reforming the tax system, Tehran: Publications of the Economic Affairs university.
Rezaei, M. (2005). The inefficiency of Iran's tax system, causes and contexts. Sarmaye Newspaper, No. 248, p. 7: Available online through the website of the country's publications information bank.
Rezaei, M. (2006). Improper policies in the Iranian tax system. Hayatno newspaper, code A86245: available online through Aftab online site.
Tayebnia, A. (2004). The reasons for the low role of taxes in Iran's economy, Available online through the website of IranACCNews.com.
