دوشنبه 10 اردیبهشت 1403
| عنوان مقاله | |
| عنوان مقاله |
Factors Influencing Unincorporated Enterprises to Register under Value Added Tax (VAT) : An Analysis with Enterprises Survey Data |
| عنوان فارسی مقاله | عوامل مؤثر بر شرکتهای غیرمجاز برای ثبت نام تحت مالیات بر ارزش افزوده (مالیات بر ارزش افزوده): تجزیه و تحلیل با داده های بررسی شرکت ها |
| مشخصات مقاله انگلیسی | |
| سال انتشار |
2015 |
| عنوان مجله |
National Institute of Public Finance and Policy |
| تعداد صفحات مقاله انگلیسی | 23 |
| رفرنس | دارد |
| تعداد رفرنس | 6 |
| چکیده مقاله | |
| چکیده |
Unincorporated enterprises often bypass formal regulations in general and taxation in particular. However, escaping formal regulations does not always favour business of unincorporated enterprises and attracts multiple sources of exploitation (e.g., paying bribe to local administration, police and politicians). In other words, the benefits of that enterprises could reap by becoming part of the formal regulatory system often exceeds the costs of becoming a formal entity. Bringing unincorporated enterprises under taxation system is a challenge often faces by tax administrators and it is in this regard the present study explores the factors which influence decision of unincorporated enterprises to get registered with State tax authority. However, registration with State tax authority does not imply that the enterprises have to pay taxes and/or file return if they are not active or annual turnover does not exceed the threshold level. The study throws up interesting results for policy makers and tax administrators. |
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| دانلود | |
