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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| Auteurs principaux: | , , |
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| Format: | article |
| Langue: | FA |
| Publié: |
Shahid Bahonar University of Kerman
2020
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| Accès en ligne: | https://doaj.org/article/49e8d6ebf672435b85c362ce4a1d2074 |
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