Add to ORKGThis paper aims to investigate the relationship between the legal entities' overpaid claims and Value Added Tax Organization reports. The statistical population consists of those legal entities subject to the first and second phases of value added tax system operating in the city of Mashhad which have submitted their tax returns to the Tax Organization’s offices during 2008 to 2012 and claimed that their paid taxes and duties are more than those received during the relevant period. Thus, they have requested refund for overpaid taxes and duties. The results showed that there is a significant difference between their claims and reports in the Tax Organization
Object: The revival of Article 169 of the Direct Taxes Code is an important tax development in recen...
The present paper attempts to investigate the challenges of taxation in Iran based on the tax behavi...
The main objective of the study is to assess VAT administration in Guraghe zone revenue authority. I...
This paper aims to investigate the relationship between the legal entities' overpaid claims and...
Tax gathering as one of the government tasks is highly affected by financial reporting such that tax...
<p>Abstract<br>Value Added Tax (VAT) is a form of consumption tax. VAT has an important role in deve...
The purpose of the present paper is to investigate the revenue impact generating from substitution o...
In the Iranian tax accounting system, using the accrual basis is not possible due to many reasons su...
The authors of this article, based on the principle of legitimacy, state that tax authorities in tax...
This paper presents a study to investigate the effect of tax strategy on tax evasion in province of ...
The current taxation system is used to accommodate community activities that have not reached the ta...
Correctly implementing the provisions of direct tax law is of the most important objectives of Tax A...
There is difference and conflict between accounting standards and taxation laws in many countries of...
The value of tax value of the tax payment of tax payments by the Company's contact, the taxpayer not...
Existence of an effective tax system is essential for economic development. This paper estimates tax...
Object: The revival of Article 169 of the Direct Taxes Code is an important tax development in recen...
The present paper attempts to investigate the challenges of taxation in Iran based on the tax behavi...
The main objective of the study is to assess VAT administration in Guraghe zone revenue authority. I...
This paper aims to investigate the relationship between the legal entities' overpaid claims and...
Tax gathering as one of the government tasks is highly affected by financial reporting such that tax...
<p>Abstract<br>Value Added Tax (VAT) is a form of consumption tax. VAT has an important role in deve...
The purpose of the present paper is to investigate the revenue impact generating from substitution o...
In the Iranian tax accounting system, using the accrual basis is not possible due to many reasons su...
The authors of this article, based on the principle of legitimacy, state that tax authorities in tax...
This paper presents a study to investigate the effect of tax strategy on tax evasion in province of ...
The current taxation system is used to accommodate community activities that have not reached the ta...
Correctly implementing the provisions of direct tax law is of the most important objectives of Tax A...
There is difference and conflict between accounting standards and taxation laws in many countries of...
The value of tax value of the tax payment of tax payments by the Company's contact, the taxpayer not...
Existence of an effective tax system is essential for economic development. This paper estimates tax...
Object: The revival of Article 169 of the Direct Taxes Code is an important tax development in recen...
The present paper attempts to investigate the challenges of taxation in Iran based on the tax behavi...
The main objective of the study is to assess VAT administration in Guraghe zone revenue authority. I...