Determinants of Tax Evasion in the Iran and Use of the Islamic Laws to Deal with Tax Evasion in Islamic World
سال انتشار: 1392
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 948
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شناسه ملی سند علمی:
CAFM02_060
تاریخ نمایه سازی: 18 خرداد 1393
چکیده مقاله:
Taxes are an important source of income that add to the financial needs of the government. it also controls and aids the better distribution of income and wealth in the country, even though it is a burden upon the population. Tax revenues in developing countries like Iran is more important than the oil revenues . on the other hand the compositions of tax revenues, due to economic, cultural and historical factors, vary from one country to another. However, according to research, developing countries have increased security problems in comparison to industrialized countries with regards to taking taxes. Studies in the Iran and others Islamic countries protest with the use of Islamic law to prevent tax and say that Islamic law will replace the existing tax laws.
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نویسندگان
Heydar Mohammadzadeh Salteh
Department of Accounting,Marand Branch,Islamic Azad University Marand, Iran.
Mansour Alilou
Department of Accounting ,Young Researchers Club, Salmas Branch, Islamic Azad University, Salmas, Iran