مطالب مرتبط با کلیدواژه

Government Expenses


۱.

Evaluation of Financing Effects Through Direct Taxes on Economic Growth in Iran(مقاله علمی وزارت علوم)

نویسنده:
منبع: مدیریت شهری دوره ۱۶ بهار ۱۳۹۶ شماره ۴۶ ضمیمه ۶۲-۴۷

کلیدواژه‌ها: Finance Government Expenses Amendment to Direct Taxes the STR Model

حوزه‌های تخصصی:
تعداد بازدید : ۱۵۵ تعداد دانلود : ۱۲۸
In most countries, a major source of government revenue is funded through taxes. Tax share of total public revenues is different among countries and the rate depends on the level of development and economic structure. For this reason, the necessity to understanding of causes, aggravating factors, tax evasion, providing practical solutions and scientific recommendations will be inevitable. According to the current study by using a smooth transition regression (STR) and annual data from 1971-2015, we investigate the effects of direct financing through amendments of direct tax law on economic growth in Iran's conventional model of economic growth. The results of this study, along with the theoretical foundations and the prevailing belief of most economists, showed that the effect of different methods of financing through direct taxes on economic growth in Iran conditional on the state of the economy, in particular in accordance with the results of investment. It means that in the first regime, when the investment share of GDP is became less than 34/05 percent, financed by oil revenues has negative effects and financing through tax revenues had a positive effect on economic growth. But in the second regime, when the investment share of GDP is more than 28/01 percent, the financing of both oil and tax revenues had a positive effect on economic growth. Although in the second regime and by increasing the investment to keep pace with positive impact on the severity funded through tax revenues increased.
۲.

Collecting Tax Based on the Use of Governmental Resources and Facilities(مقاله پژوهشی دانشگاه آزاد)

نویسنده:
منبع: Journal of Emerging Technologies in Accounting, Auditing and Finance,Vol. ۱, No ۱, Spring ۲۰۲۳ 39 - 52

کلیدواژه‌ها: taxation based on the use of government resources and facilities satisfaction of taxpayers Tax evasion Government Expenses

حوزه‌های تخصصی:
تعداد بازدید : ۹ تعداد دانلود : ۱۲
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.