Authors : Sayyed Mohammad Mirmohammadi and Nader Jannati
Abstract: Iran’s tax system has witnessed major reforms in tax policy and processes over the past decade. The aim of this study is to investigate the status of the tax system during 2005-2015 in Iran. The research method is descriptive conducted using a questionnaire, data obtained from statistics of tax organization and descriptive statistics such as tables and figures. The research population is the state tax organization and quantitative and descriptive data from 2005-2015 were used. The results showed that the direct and indirect tax revenues during 2005-2015 had increased with an average growth rate of 19.2% which shows the change in the composition of tax revenues that government has moved his taxation policies from production to consumption. Results showed that the highest percentage of direct and indirect tax revenues was in 2009 and 2014, respectively. The results also showed that the highest percentage in the natural entity’s income tax, wealth tax and legal entity’s income tax was observed in 2009, 2015 and 2013, respectively. With regard to indirect taxes on the imports of goods and services, the highest percentage was observed in 2005 and 2015, respectively. Investigation of direst tax and value added tax declarations showed that the number declarations had an increasing trend from 2005-2015 and business cooperation has been increased.
Sayyed Mohammad Mirmohammadi and Nader Jannati, 2016. Investigating the Status of the Tax System During 2005-2015 in Iran. Journal of Engineering and Applied Sciences, 11: 3248-3253.