Gholamreza Soleymani Amiri; Fatemeh Babaei
Abstract
The aim of this study is to provide a comprehensive investigation of the obstacles and factors affecting optimal implementation of Value-Added Tax Act (the VAT Act) and to propose an effective model using Structural Equation Modelling (SEM), The population of this study includes the taxpayers and tax ...
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The aim of this study is to provide a comprehensive investigation of the obstacles and factors affecting optimal implementation of Value-Added Tax Act (the VAT Act) and to propose an effective model using Structural Equation Modelling (SEM), The population of this study includes the taxpayers and tax officials in Zanjan Province. Relevant literature and previous studies were reviewed and the obstacles and factors affecting the optimal implementation of the VAT Act were identified. The detected obstacles and factors were verified by expert opinion. After that, the identified obstacles were classified into four main categories, namely, structural, administrative, cultural and finally economic and political obstacles and the effective factors were classified into four main categories, including, human resources, taxpayers, tax system and legal factors. Then, the questionnaires were distributed among the taxpayers and tax officials and the obtained data were analyzed using SPSS and Amos software. The results indicate that both obstacles, i.e., the structural, administrative, cultural and economic and political obstacles and effective factors, i.e., human resources, taxpayers, tax system and legal factors have positive and significant relationship with the optimal implementation of VAT Act; in other words, these obstacles and factors exert a considerable influence on the optimal implementation of the VAT Act. The innovation of this research is that a wide range of the obstacles and factors affecting optimal implementation of VAT Act were identified and ranked. Considering the resistance economy and increasing pressure of sanctions, identifying the obstacles and factors affecting optimal implementation of VAT Act can be a major step forward in boosting tax revenues and reducing the government's dependence on oil resources.
Mohamad Ghasemi; parisa mohajeri
Volume 15, Issue 56 , April 2015, , Pages 75-104
Abstract
Economic fluctuations and emergence of commercial cycles are inseparable parts of any economy. It is obvious that anti-cyclical behaviour of fiscal policies will stabilize the fluctuations. In fact, if the ratio of government expenditure to GDP decreases (increases) during a boom (recession) the behaviour ...
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Economic fluctuations and emergence of commercial cycles are inseparable parts of any economy. It is obvious that anti-cyclical behaviour of fiscal policies will stabilize the fluctuations. In fact, if the ratio of government expenditure to GDP decreases (increases) during a boom (recession) the behaviour of fiscal policy will be anti-cyclical. In this paper, using data released by the Central Bank for the period between 1966 and 2013, a model has been developed to test the anti-cyclical behaviour of fiscal policies in the Islamic Republic of Iran. The Findings of this paper indicate that, firstly, regardless of the calculation method of time series of GDP fluctuations– Hodrick-Prescott and State-Space models– the hypothesis of Iran’s anti-cyclical fiscal policies is rejected. Secondly, Nonconformity of financial rules and means of injection of resources resulted from oil export into government budget are two crucial issues explaining why Iran’s fiscal policies are not anti-cyclical. Thus, institutional reforms, especially budgetary structure of the country, could improve the performance of fiscal policies during the economic cycles
Mohammad-Ghasem Rezaee; Mohammad Rezaee-Poor; Mahboube Sabzrou
Volume 13, Issue 50 , October 2013, , Pages 155-168
Abstract
From the perspective of political economy, the majority vote rule is a base for taxing, financing and supplying public goods. It is obvious that the citizens’ satisfaction is the determining factor in public acceptance of paying taxes and supplying public goods with regards to the extent and method ...
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From the perspective of political economy, the majority vote rule is a base for taxing, financing and supplying public goods. It is obvious that the citizens’ satisfaction is the determining factor in public acceptance of paying taxes and supplying public goods with regards to the extent and method of supply public goods. However, if democracy (the majority vote) is related to the size of tax burden relative to public services, it is implied by the cost-benefit model that citizens evaluate the costs of financing the government budget by their received benefits. By applying this model, this paper examines the effect of democracy on the ratio of governments’ tax to expenditures by cross-country panel data for the period of 1996-2010. The results indicate that this tax-to-expenditure ratio depends on the public political participation and tax level increase can be observed robustly in democratic systems.
