Tax Delay and Tax Complexity;Evidence of Corporate Taxation in Iran

Ahmad Abedi (), Ali Cheshomi and Saeed Malek Sadati ()
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Ahmad Abedi: Ph.D.Candidate in Economics, Ferdowsi University of Mashhad
Saeed Malek Sadati: Assistant Professor of Economics, Ferdowsi University of Mashhad

Quarterly Journal of Applied Theories of Economics, 2023, vol. 10, issue 3, 201-226

Abstract: A delay in finalizing a company's tax file causes a decrease in the real value of the government's tax revenues, an increase in the cost of tax collection, and the destruction of the business environment for companies. Therefore, in this article, the factors influencing this delay were investigated by using the data of 45 companies from the three petrochemical, chemical and food industries of Iran and analyzing their tax files during the financial years of 2015 to 2015 using the combined data regression method. The results show that 62% of the cases were decided in authorities outside the tax organization and the average time for the companies' tax cases to be decided was more than 4 years. The results show that the size of the company, tax complexity, the difference in the diagnostic-expressive tax rate and the change in the tax laws have a positive and significant effect on the delay in the finalization of the tax in all companies, but the results are somewhat different in the petrochemical industry, chemical industry and food industry

Keywords: Corporate Tax; Tax Bargaining; Tax Compliance; Administrative Cost. (search for similar items in EconPapers)
JEL-codes: D73 H26 K34 L26 M42 (search for similar items in EconPapers)
Date: 2023
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