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:: Volume 1, Issue 4 (Quarterly Journal of Fiscal and Economic Policies 2014) ::
qjfep 2014, 1(4): 95-110 Back to browse issues page
Pathology of Iran’s Tax System
Ali Reza Nazari *, Iman Fadaei
Abstract:   (16191 Views)
A pathological examination of Iran’s tax system in a framework guided by its three pillars indicates systematic flaws in all these pillars and furthermore argues the inefficiency of the tax system. Inefficiencies in rules and regulations include complexity and incomprehensiveness, lavish and inefficient tax exemptions, inefficient necessary enforcements in execution of law, and limited tax base. Tax collector organizations flaws include weaknesses in the information infrastructures, and consequently, its limited utilization, the absence of comprehensive data base of tax payers, lack of informational and statistical relations among executive bodies, organization-wide performance-based model of modularity and inefficient taxation processes. According to our investigations in the taxpayers’ side, there are flows such as inappropriate conditions of taxpayer compliance especially by the general public which is mainly rooted in flaws in other two pillars and social culture of them. Overall flaws of the three pillars of tax system had brought about challenges and issues for the system and had turned into the tax system specifications. Some of these challenges are lower tax to GDP ratio, lower share of tax in government income, lower share of tax in government current expenditure, higher costs of tax collection, inappropriate compliance with tax rules by the public, undiversified nature of tax bases and inappropriate tax revenue composition, traditional and outdated tax levy practices, lavish and inefficient tax exemptions, lags in tax collection and flawed tax information system.
Keywords: Pathology, Tax System, Tax to GDP Ratio, Share of Tax in Government Incomes.
Full-Text [PDF 276 kb]   (14287 Downloads)    
Type of Study: Applicable | Subject: Special
Received: 2013/10/6 | Accepted: 2014/06/16 | Published: 2014/06/16
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Nazari A R, Fadaei I. Pathology of Iran’s Tax System. qjfep 2014; 1 (4) :95-110
URL: http://qjfep.ir/article-1-60-en.html


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Volume 1, Issue 4 (Quarterly Journal of Fiscal and Economic Policies 2014) Back to browse issues page
فصلنامه سیاستهای مالی و اقتصادی Quarterly Journal of Fiscal and Economic Policies
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