The effect of the resistance economy policy announced by the leader on the payers tax compliance and case study (legal entities in Yazd province)
سال انتشار: 1394
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 470
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شناسه ملی سند علمی:
JR_UJMAS-3-3_020
تاریخ نمایه سازی: 13 تیر 1396
چکیده مقاله:
Taxes as a major source of government revenue based on internal capacity, the strength of the economy plays an important role. This study examines the impact of policies issued by the leader of the resistance economy's level of tax compliance. Research time period 2010 - 2013 . The research in nature and method was descriptive and in terms of the purpose is the application. Methods of collecting data in this research library. To collect data in this study, the information contained in the financial statements of companies surveyed is essential. The results showed that, in other words the level of tax compliance increased after notification of the strength of economic policy. In addition, the level of tax compliance of trading after the announcement of the policy of resistance economy, increase tax compliance. And finally the production companies increased after the announcement of the policy of resistance economy.
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نویسندگان
Ali Reza Mokhtari Ardakan
department of Accounting, Yazd science and research branch, Islamic Azad university, Yazd, Iran & department of Accounting , Yazd branch, Islamic Azad university, Yazd. Iran
Mahmoud Moin Aldin
department of Accounting, Yazd branch, Islamic Azad university, Yazd, Iran
Akram Taftiyan
department of Accounting, Yazd branch, Islamic Azad university, Yazd, Iran