Identification of tax evasion methods in the electronic tax system (case studies of the country's tax affairs organization)

Dissertation for Master's Degree

Orientation: Accounting

Abstract:

This research empirically shows to tax financial analysts, investors, managers and other users of accounting and financial information that there is a positive and meaningful relationship between tax evasion in the electronic system with indicators of transaction registration in books, non-disclosure of financial operations on time, laws and regulations and exemptions, self-declaration agreements and forgiveness of tax crimes. With changes in the level of the independent variable, the dependent variable of the research also changes.

Using information from a questionnaire during the period of 1390 to 1392 and using the multivariable linear regression analysis method, with the help of SPSS software, the research results were analyzed.

Key words: tax evasion, registration of transactions in the books, failure to disclose financial operations on time, regulations and exemptions, self-declaration agreements and forgiveness. Tax crimes

Taxes are important sources of government revenue. The stability and continuity of tax collection provides stability in the government's planning to provide services needed by the country in various fields. Collecting taxes from the society in the countries of the world is a natural thing and based on the financial policy, and in some of the industrialized countries of the world, 90 to 98 percent of the public budget is provided through taxes, and the people do not show any negative reaction to it.

     Changes and changes in the country's economy and as a result the change in the way of production and distribution of wealth and income, requires a review and reconsideration of the types of taxes and how they are collected. The implementation of value added tax in more than 120 countries of the world shows the acceptability and efficiency of this system in providing a reliable and reliable source of income for governments. The implementation of this tax with a fixed and uniform rate, on the one hand, provides the prediction of the government's income and, as a result, the possibility of better planning, and on the other hand, the short-term periods of its collection ensure the continued supply of liquidity to the government's treasury.

If the tax law is implemented with intelligence and complete foundation, it can reduce the cost of the big economic transformation plan, and on the other hand, it will greatly increase the economic, social and developmental uses of the tax system. One of the important things for the ease of implementing this tax system, It is the continuous training of taxpayers that, considering the novelty and special issues and various angles of this tax system, can play a very important role in achieving the goals of the value added tax law, which has been implemented in stages since the second half of 2017. and modernizing the tax system of the countries, but this can only be achieved with the accurate design and proper implementation of the said system, especially the design and implementation of the appropriate educational system for the training of taxpayers. Perhaps the emergence of tax can be mentioned as the most important economic event of the last decades of the 20th century, which is increasing in importance every day. The modern nature, short-term periods, self-declaration procedure, refund mechanism and the large number of taxpayers of this tax system compared to the traditional provincial tax system, require the training of all factors involved in its implementation, from employees and tax officials to taxpayers, consumers, professional jobs related to it (such as accountants and auditors) and related employees of companies and economic institutions (sales department employees, procurement and accounting agents). Articles 27 and 28 of the Value Added Tax Law provide for the use of the services of the audit organization, accountants and auditors, members of the accounting community, and "tax advisors" in assisting taxpayers and the tax administration. Until forty years ago, the tax debate was thought to be a non-theoretical and purely practical debate, but today the debate on the tax system is considered one of the most important aspects of the economic system of the country. Value added tax is now more than It is more or less applied in 120 countries of the world and more than a quarter of the world's tax revenues are collected with the help of this method. One of the most important things in the effective implementation of this plan in our country is the training of taxpayers. Therefore, trade unions and associations, as well as other related bodies such as the media, the press, etc., in addition to the tax affairs organization, must be activated and make the necessary arrangements and preparations to participate in the implementation of value added tax through training..

     Therefore, trade unions and associations, as well as other relevant bodies such as radio, television, press, etc., in addition to the tax affairs organization, must be activated and provide the necessary preparations and preparation to participate in the implementation of value added tax through the training of their forces and then the training of taxpayers. It is obvious that with the scope of the implementation of this tax system, the country's tax affairs organization (which is certainly facing a shortage of trained human resources in this tax system) alone does not have the power and ability to carry out the extensive work of training taxpayers and consumers, at least in the short term. to give In order to speed up the training of taxpayers, consumers and professional businesses related to the implementation of this tax system, the country's tax affairs organization should provide the conditions for the participation and activity of competent and qualified natural and legal persons to participate in the required professional and public education, so that the goals of this tax system can be achieved. but the experience of the past years of our country shows that relying on non-tax revenues is unreasonable and unstable, and relying on tax revenues is one of the healthiest methods of financing government expenditures. Since in recent years due to the lack of financial and tax resources in our own country, problems have been created in the public sector economy, so that the government has had to finance its budget deficit through the banking system and inflation, so the introduction of a tax system with a broader base such as taxes can play an important role in increasing the government's tax revenues and reducing the problems caused by inflationary taxes. Countries have not been placed. So that in almost all the reforms of the tax system carried out in different countries of the world, the introduction of new methods of tax collection can be seen.

The reasons that motivated the reform of the method of tax collection and methods of preventing tax evasion in different countries were various issues that, despite covering a wide range of different cases, can be categorized into the following four cases:

3) Creating a tax system that fits the performance of regional agreements

4) Creating a transformation in the tax structure due to its lack of coordination with the economic development process

Despite the fact that due to the unknown types of taxes received, some countries have expressed concern about accepting it, but with the passage of time, the number of countries using the new method of taxation has increased significantly. Economic experts have examined this tax from three different aspects. These three aspects are:

a) Structural-economic-social tax issues, problems related to them and ways to deal with these problems

b) Different effects of taxes on economic variables from a micro and macro point of view.

c) Different differences in tax implementation in different countries and using the experiences gained in order to improve the structure of this tax method.

4-1 Research objectives:

1-4-1- Objectives Main research:

The present research tries to address one of the important aspects for the foundation and improvement of tax implementation, which is the education of taxpayers and the prevention of tax evasion.

What this research seeks is the scientific and systematic identification of tax evasion methods in the tax system, which increases the effectiveness, efficiency and ease of tax implementation.

1-4-2- Sub-goals of the research:

Objectives What is specific about this research is whether the methods of tax evasion in the tax system have a positive and meaningful relationship with the indicators of registration of transactions in the books, failure to disclose financial operations in time, laws, regulations and exemptions, implementation and non-implementation of the tax monitoring system, self-declaration agreements and forgiveness of tax crimes.