نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری فلسفه معاصر، دانشکده حقوق، الهیات و علوم سیاسی، دانشگاه آزاد اسلامی واحد علوم تحقیقات، تهران، ایران.
2 دکتری مدیریت مالی، دانشکده مدیریت، دانشگاه تهران، تهران، ایران.
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
A study of tax incentives laws in more successful economies reveals that such laws are usually enacted based on the development requirements and economic variable of each economy. Yet, the innumerable tax incentives laws enacted in Iran, generally consist of long-term exemptions without any consideration of the relevant variables involved. By drawing on examples from select countries, the objective of the present study is to examine the linkages between the amount and time duration of tax incentives with production parameters and economic development. Accordingly, the paper proposes the enactment of three changes: first, changing some the current long-term and full exemptions into variable tax incentives based on production development and efficiency parameters; second, eliminating some of the current tax exemptions based on production and efficiency development parameters; and thirdly, implementing new tax breaks in line with achieving the goal of supporting production.
The present study of the “exemptions and tax incentives present in the Iranian economy” has been conducted with a view towards removing barriers to production and supporting production, as a comparative study, and based on conducting questionnaires and utilizing the Fuzzy Delphi Technique. The paper finds that the experts are mostly in agreement that changing the present income tax exemption of production and mining sector into tax incentives, eliminating tax exemptions for trading services and settlement of securities and commodities in stock exchanges and markets and residential real estate, as well as implementing tax credits and incentives of the Real Estate Investment Fund and Credit Foreign taxation are the most crucial reforms needed for reforming the Iranian tax system.
کلیدواژه‌ها [English]
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