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Tax Delay and Tax Complexity;Evidence of Corporate Taxation in Iran

Author

Listed:
  • Abedi, Ahmad

    (Ph.D.Candidate in Economics, Ferdowsi University of Mashhad)

  • Cheshomi, Ali

    (Assistant Professor of Economics, Ferdowsi University of Mashhad)

  • Malek Sadati, Saeed

    (Assistant Professor of Economics, Ferdowsi University of Mashhad)

Abstract

A delay in finalizing a company's tax file causes a decrease in the real value of the government's tax revenues, an increase in the cost of tax collection, and the destruction of the business environment for companies. Therefore, in this article, the factors influencing this delay were investigated by using the data of 45 companies from the three petrochemical, chemical and food industries of Iran and analyzing their tax files during the financial years of 2015 to 2015 using the combined data regression method. The results show that 62% of the cases were decided in authorities outside the tax organization and the average time for the companies' tax cases to be decided was more than 4 years. The results show that the size of the company, tax complexity, the difference in the diagnostic-expressive tax rate and the change in the tax laws have a positive and significant effect on the delay in the finalization of the tax in all companies, but the results are somewhat different in the petrochemical industry, chemical industry and food industry

Suggested Citation

  • Abedi, Ahmad & Cheshomi, Ali & Malek Sadati, Saeed, 2023. "Tax Delay and Tax Complexity;Evidence of Corporate Taxation in Iran," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, vol. 10(3), pages 201-226, December.
    • Handle: RePEc:ris:qjatoe:0319
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    More about this item

    Keywords

    Corporate Tax; Tax Bargaining; Tax Compliance; Administrative Cost.;
    All these keywords.

    JEL classification:

    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • L26 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Entrepreneurship
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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