지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
Purpose - Taxes are a critical source of government revenue, particularly for aiding development and progress in a society. Today, taxes are viewed as a tool for growth and stability and for reducing inequalities; a country’s citizens play a vital role in realizing this objective through their participation.
Research design, data, and methodology - In Iran, tax collection and preparation are always of great concern and represent the most important responsibilities of the government. This study seeks to investigate the administrative barriers in taxpayer participation and highlights the challenges regarding timely tax collection faced during 2011, from the point of view of both tax expertsand taxpayers.
Results - Sixty-six questionnaires from taxpayers and tax experts in the Zanjan province were collected and tested using statistical tools.
Conclusions - The results indicate that there are no obstacles in taxpayer participation; moreover, both taxpayers and tax experts have similar opinions regarding this issue.
목차
등록된 정보가 없습니다.
참고문헌 (11)
참고문헌 신청
Bame-Aldred, C. W. / 2013 / National culture and firm-level tax evasion / Journal of Business Research 66 (3) : 390 ~ 396
Lipatov, V. / 2012 / Corporate tax evasion: The case for specialists / Journal of Economic Behavior & Organization 81 : 185 ~ 206
Navidi, H. / 2006 / Management of Government on officials and taxpayer behavior in terms of the deviation of the returns / Shahed Journals System Daneshvar Raftar 20 : 85 ~ 9
Pourzamani, Z. / 2009 / To investigate the reasons for the difference between taxable income and taxable income assertiveness merchandising detection by tax credits / Tax Res
Riahi-Belkaoiu, A. / 2004 / Relationship between tax compliance internationally and selected determinants of tax morale / Journal of International Accounting Auditing and Tax
Lipatov, V. / 2012 / Corporate tax evasion: The case for specialists / Journal of Economic Behavior & Organization 81 : 185 ~ 206
Navidi, H. / 2006 / Management of Government on officials and taxpayer behavior in terms of the deviation of the returns / Shahed Journals System Daneshvar Raftar 20 : 85 ~ 9
Pourzamani, Z. / 2009 / To investigate the reasons for the difference between taxable income and taxable income assertiveness merchandising detection by tax credits / Tax Res
Riahi-Belkaoiu, A. / 2004 / Relationship between tax compliance internationally and selected determinants of tax morale / Journal of International Accounting Auditing and Tax
이 논문의 저자 정보
최근 본 자료
댓글(0)
0