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Modeling the Exemption Rate of Article 84 and Determining the Note in Article 100 of the Direct Taxes Act | ||
| Iranian Journal of Economic Studies | ||
| دوره 12، شماره 2 - شماره پیاپی 24، اسفند 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 | ||
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