| تعداد نشریات | 24 |
| تعداد شمارهها | 917 |
| تعداد مقالات | 8,230 |
| تعداد مشاهده مقاله | 16,275,014 |
| تعداد دریافت فایل اصل مقاله | 13,752,786 |
Modeling the Exemption Rate of Article 84 and Determining the Note in Article 100 of the Direct Taxes Act | ||
| Iranian Journal of Economic Studies | ||
| مقاله 10، دوره 12، شماره 2 - شماره پیاپی 24، 2023، صفحه 515-530 اصل مقاله (315.82 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22099/ijes.2025.51656.1979 | ||
| نویسندگان | ||
| Mohammad Hadi Sobhanian1؛ Salah Salimian* 2 | ||
| 1Department of Management, Kharazmi University, Tehran, Iran. | ||
| 2Department of Economics, Urmia University, Urmia, Iran. | ||
| چکیده | ||
| The note in Article 100 and the payroll-tax exemption in Article 84 of the Direct Taxes Act are among the tax incentives the Iranian National Tax Administration (INTA) has considered to encourage taxpayers and wage earners to pay taxes. This article has presented a game between the INTA and taxpayers (and wage earners) to model and analyze the results. It is assumed that the taxpayers are uniformly distributed in the interval [0 , 1] and the utility functions are defined for the players. Finally, an inverse approach was used to determine the note in Article 100 and the relationship between these two variables to specify the payroll exemption rate (Article 84). According to the hypothetical data of 2022, the results showed a payroll-tax exemption was almost twice the amount announced by the INTA in 2022. Also, regarding the note of Article 100, the more indifferent the taxpayer is in the initial points of the interval, then the share of the first group will be smaller and the share of the third group will be larger, and vice versa. Considering the position of indifferent taxpayer, which is at the beginning of the distribution of taxpayers, it can be concluded that the amount of exemption provided by the government is much lower than its actual amount. | ||
| کلیدواژهها | ||
| Game Theory؛ Modeling؛ Nash Equilibrium. Article 84 of the Direct Taxes Act؛ Note in Article 100 | ||
| مراجع | ||
|
Anton, Arturo. (2014). The effect of payroll taxes on employment and wages under high labor informality. IZA Journal of Labor & Development, 20(2014), 1-23. Benzarti, Y. & Harju, J. (2021). "Can Payroll Tax Cuts Help Firms During Recessions?". Journal of Public Economics, 200: 10-44. Buchanan J (2003), public choice, fair fax George Masson University. Buchanan, J (1967), public finance in democratic process, the university of North Carolina press. Carpenter, J., & Robbett, A. (2022). Game Theory and Behavior. MIT Press. Chehreghani, A., & Ansari Samani, H. (2022). Investigating the impact of payroll tax on the economic growth of Iran. The Journal of Economic Policy, 13(26), 121-162. Dadgar, Y., & Ghafari, A, A. (2008). The analysis of the impact of income tax on income distribution in Iran. QJER 2008; 8 (3): 73-97. http://ecor.modares.ac.ir/article-18-7526-fa.html Dadgar, Y., Nazari, R., & SiamiEraghi, E. (2013). Optimum government and tax in public sector economics and in Iran. applied economic studies in iran; 5 (2): 1-27. 20.1001.1.23222530.1392.2.5.2.9 Epstein, R.A (2011), design for liberty Harvard University press. Egebark, J. & Kaunitz, N. (2018). "Payroll Taxes and Youth Labor Demand". Labour Economics, 55: 163-177. Iranian National Tax Administration (2016). Direct Taxes Law, First Edition, Tehran, Fadak Statistics Publication. Makian, N., Tavakkolian, H., & Najafi Farashah, M, S. (2018). Investigating the effect of direct taxes shock on GDP and inflation in Iran within the framework of a stochastic dynamic general equilibrium model. Financial Economics Quarterly, 13(49), 36-66. Mas-Colell, A., Whinston, M. D. & Green, J. R. (1995). Microeconomic Theory. London: Oxford University Press. Ohno, T., Imahori, T., & Kojima, D. (2025). Effect of income-increasing deduction in personal income tax on the burden reduction and income redistribution: Evidence from Japan. Japan and the World Economy, 73, 101296. https://doi.org/10.1016/j.japwor.2024.101296. Ormazabal, M. K. (2005). “Neo-Classical Economics Is not “Neo”, But “Anti”-Classical”, Post-Autistic Review. 30. Article 5, http://www.paecon.net/PAEReview/issue22/Ormazabal22.htm Osborne, M. J. (2004). An Introduction to Game Theory. New York: Oxford University Press. Owen, G. (2012). Encyclopedia of Applied Ethics. Reference Work, 391-398. Available at: https://doi.org/10.1016/B978-0-12-373932-2.00178-2 Salimian, S., Movahedi Beknazar, M., Salimian, S. (2023). Modeling Tax Declaration Behavior and Quality of Tax Processing: A Game Theory Approach. Journal of Tax reform, 9(1), 64-75. Salimian, S., & Sobhanian, M. H. (2024). Salah-Mohammad triangular distribution Curve is an Alternative to the Laffer curve. Journal of Dynamics and Games, 11(2). Shahbazi, K., & Salimian, S. (2017). Expansion of Location Theories of Firms and Products’ Consistency Using Triangular Distribution Approach. Iranian Economic Review, 21 (3), 497-518. Varoufakis, Y. (2008). Game Theory: Can it Unifying the Social Sciences?. Organization Studies, 29(8), https://doi.org/10.1177/0170840608094779. Zhan, X., Liang, L.,& Yu, M. (2025). Tax incentives and household consumption: Evidence from the personal income tax reform. Finance Research Letters, 77 , 107142. https://doi.org/10.1016/j.frl.2025.107142.
| ||
|
آمار تعداد مشاهده مقاله: 492 تعداد دریافت فایل اصل مقاله: 282 |
||