Impact of reviving Article 169 of the Iranian Direct Tax Code on Tax Difference and Tax Avoidance

Object: The revival of Article 169 of the Direct Taxes Code is an important tax development in recent years in Iran. According to this article, taxpayers are required to upload their sale and purchase information in the form of quarterly reports on the website of the Tax Administration. The implemen...

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Detalles Bibliográficos
Autores principales: Mostafa Saboori, Naser Izadinia, Saeed Samadi
Formato: article
Lenguaje:FA
Publicado: Shahid Bahonar University of Kerman 2020
Materias:
tax
Acceso en línea:https://doaj.org/article/49e8d6ebf672435b85c362ce4a1d2074
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