Javad Karamkhani; Akbar Veismoradi; Zahra Alimadad
Volume 2, Issue 2 , October 2016, , Pages 25-36
Abstract
The purpose of this study is evaluation of the efficiency of tax Fines in the prevention of tax evasion in the system of VAT among taxpayers in Ilam province. This research was applicational by the target and descriptional and case study from the perspective of operate and data collection. In this ...
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The purpose of this study is evaluation of the efficiency of tax Fines in the prevention of tax evasion in the system of VAT among taxpayers in Ilam province. This research was applicational by the target and descriptional and case study from the perspective of operate and data collection. In this study, the population includes all tax payers (real or legal) of VAT in Ilam province that have been identified and registered in five stages. Research population consists of all of VAT files in Ilam Province(1056 files 540 real persons and 516 legal persons) during a period of the second half of the year of 1387 to 1390. The sample was taken simply randomly the volume of which was set at 280 files according to Morgan's table (143 real persons and 137 legal persons). In this study, data was collected and analyzed by means of records of taxpayers (real or legal). To investigate this hypothesis, Pearson's correlation coefficient was used. Result Analysis, indicated that imposition of tax fines, cause the prevention of tax evasion in the VAT system of Ilam province.
