Strategic Studies of Jurisprudence and Law

Strategic Studies of Jurisprudence and Law

The role of bank transactions in the effectiveness of the tax system and reducing the gap between express taxes and diagnostic and definitive taxes of legal entities

Document Type : research

Authors
Hassan Pakdaman 1
Khosro Faghani Makrani 2
Mohammad Reza Shahab 3
1 PhD student, Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran.
2 Associate Professor of Accounting Department, Semnan Branch, Islamic Azad University, Semnan, Iran. Corresponding Author
3 Assistant Professor, Department of Economic Sciences, Semnan Branch, Islamic Azad University, Semnan, Iran.
10.22034/ejs.2022.360146.1284
Abstract
Background and Aim: A dynamic tax system is a system whose collection is at a maximum, the cost of its collection is at a minimum and as simple, decisive and uninterpretable as possible. The purpose of the current research is to investigate the role of bank transactions in the effectiveness of the tax system and to reduce the gap between express taxes and diagnostic and definitive taxes of legal entities.
Materials and Methods: The research has been done to examine the tax files of automobile companies accepted in the Tehran Stock Exchange, which includes 28 sampled companies for 224 years of company in the period of fiscal years 2011-2018.
Findings: The results showed that 63% of the studied companies declared their declared tax amount to be zero and did not consider themselves entitled to pay the minimum tax, also 34% of the companies declared their declared tax to have a difference of more than 15% with the final tax or It was diagnosed by the tax organization and only 7% of the tax declared by the studied companies was accepted by the tax organization.
Conclusion: The current tax system is not capable of receiving rights by its own trick and lacks the necessary effectiveness, so that in case of tax collection based on bank transaction, the financial resources needed by the government will also be provided on time, while tax revenue is collected immediately.
Keywords
The effectiveness of the tax system
tax on bank transactions
express tax
diagnostic tax and definitive tax
Strategic Studies of Jurisprudence and Law
Volume 4, special issue - Serial Number 5
Studies of economic jurisprudence
Autumn 2022
Pages 63-82