Verification of Legal Entities' Overpaid Claims in Value Added Tax System in Iran

Document Type : Original Research

Authors

1 Department of Accounting, Payame Noor University, P.O Box: 19395-4697, Tehran, Iran

2 Department of Business Management, Islamic Azad University, Neyshabur Branch, Neyshabur, Iran

3 Dean of Tax Applied Sciences University and Khorasan Razavi Tax Organization, Mashhad, Iran

Abstract

This paper aims to investigate the relationship between the legal entities' overpaid claims and Value Added Tax Organization reports. The statistical population consists of those legal entities subject to the first and second phases of value added tax system operating in the city of Mashhad which have submitted their tax returns to the Tax Organization’s offices during 2008 to 2012 and claimed that their paid taxes and duties are more than those received during the relevant period. Thus, they have requested refund for overpaid taxes and duties. The results showed that there is a significant difference between their claims and reports in the Tax Organization.   

Keywords

References

Pakzad, M. R. (2012). Value Added Tax History. Tax Bulletin, 89-98.
Pajouyan, J. (2005). Challenges of Tax System in Iran Economy, Research and Parliament Quarterly, No. 45, 11 (in Persian).
Fakhari, H. (2010). Investigating the Effects of Legal, Administrative and Economic-environmental Factors on Tax Evasion. The Fourth Conference on Financial and Tax Policies in Iran, 617-634 (in Persian).
Faridzadeh, A. (2011). Price Effects of Tax on Value Added by Applying Input-Output Technique. Iran Economic Bulletin, Summer, 16 (47), 105-127 (in Persian).
Naderan, E. (2008). Proper Solution to Increase the Degree of Value Added Tax in Iran. Office of Value Added Tax Plan (in Persian).
Kiani, K. H. (2012). Estimation of Optimum Tax Rate on Value Added in Iran. Journal of Economic Researches, 47. pp. 61-78.
Keen, M. & Bansgard, T. (2009). Tax Revenue and Trade Liberalization. IMF, Washangton DC,  201.
Faccio, M. and Xu, J. (2012). Tax and Capital Structure. Krannert  School of Management, Purdue University, 101.
International Journal of Management, Accounting and Economics
Volume 1, Issue 5 - Serial Number 5
December 2014
Pages 416-423

Files

Share

How to cite

Statistics