|
Pathology of the tax system to achieve favorable tax conditions
|
Mahmoud Hemet Far *   |
| Associate Professor of Accounting Department, Borujard Branch, Islamic Azad University, Borujard, Iran, responsible author. Email: dr.hematfar@yahoo.com |
|
|
Abstract: (275 Views) |
| The importance and necessity of designing and establishing an efficient and effective tax system has always been the concern of legislators, standards compilers, professional and regulatory institutions. In this research, by examining previous studies in this field and raising issues in a focus group consisting of tax affairs organization experts, the current tax system was diagnosed and solutions were presented. Data collection and analysis was done in a qualitative section called focus group. The number of members of the focal group was 11 people from the chief accountants of the Tax Affairs Organization. The meetings of the focal group of this research were held in 1402. The findings of the research showed that the main harms of the tax system include things such as "tax capacity and tax evasion in the country, tax exemptions, lack of appropriate criteria for predicting some tax revenues, lack of legal bases for the implementation of tax rulings, annual budget laws in The year of approval is the lack of centralized tax policy and the need to pay attention to expanding the circle of beneficiaries instead of increasing the tax rate. In addition to this, operational solutions were also presented to improve the conditions. |
|
| Keywords: tax system, focus group, pathology, tax affairs organization |
|
|
Full-Text [PDF 929 kb]
(76 Downloads)
|
Type of Study: Research |
Subject:
Auditing
Received: 2023/08/8 | Accepted: 2024/04/21 | Published: 2025/02/28
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
