The Challenges of Corporate Taxation in Iran: The Case of Construction Companies in the Province of Kurdistan
The present paper attempts to investigate the challenges of taxation in Iran based on the tax behavior of construction companies in Kurdistan Province. From a 165 questionnaires, Scheffe and Friedman tests were applied to test the following research hypotheses: Efficiency of tax laws, the role of ta...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2018-04-01
|
| Series: | Studies in Business and Economics |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/sbe-2018-0005 |
| _version_ | 1818343684588961792 |
|---|---|
| author | Gandoman Heidari Shaho Soldatos Gerasimos |
| author_facet | Gandoman Heidari Shaho Soldatos Gerasimos |
| author_sort | Gandoman Heidari Shaho |
| collection | DOAJ |
| description | The present paper attempts to investigate the challenges of taxation in Iran based on the tax behavior of construction companies in Kurdistan Province. From a 165 questionnaires, Scheffe and Friedman tests were applied to test the following research hypotheses: Efficiency of tax laws, the role of tax experts in filing correct tax reports, the extent to which willing or unwilling tax noncompliance is detectable, and the effectiveness of penalties considering the case of construction companies. The evidence rejects tax law efficiency as well as the efficiency of the penalty-reward system and confirms the negative impact of tax noncompliance on tax revenue. Also, interestingly enough, neither the input of financial expertise in filling out tax reports nor the role of accounting information when taxable income is reported is shown to be statistically significant. Altogether these results point to a highly problematic tax regime in Iran at least in so far as corporate tax from construction companies in Iranian Kurdistan is concerned. |
| first_indexed | 2024-12-13T16:34:30Z |
| format | Article |
| id | doaj.art-1a43348c7f754ccb814b8211c14d515f |
| institution | Directory Open Access Journal |
| issn | 2344-5416 |
| language | English |
| last_indexed | 2024-12-13T16:34:30Z |
| publishDate | 2018-04-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Studies in Business and Economics |
| spelling | doaj.art-1a43348c7f754ccb814b8211c14d515f2022-12-21T23:38:26ZengSciendoStudies in Business and Economics2344-54162018-04-01131586610.2478/sbe-2018-0005sbe-2018-0005The Challenges of Corporate Taxation in Iran: The Case of Construction Companies in the Province of KurdistanGandoman Heidari Shaho0Soldatos Gerasimos1Islamic Azad University, Sanandaj, Kurdistan, IranAmerican University of Athens, GreeceThe present paper attempts to investigate the challenges of taxation in Iran based on the tax behavior of construction companies in Kurdistan Province. From a 165 questionnaires, Scheffe and Friedman tests were applied to test the following research hypotheses: Efficiency of tax laws, the role of tax experts in filing correct tax reports, the extent to which willing or unwilling tax noncompliance is detectable, and the effectiveness of penalties considering the case of construction companies. The evidence rejects tax law efficiency as well as the efficiency of the penalty-reward system and confirms the negative impact of tax noncompliance on tax revenue. Also, interestingly enough, neither the input of financial expertise in filling out tax reports nor the role of accounting information when taxable income is reported is shown to be statistically significant. Altogether these results point to a highly problematic tax regime in Iran at least in so far as corporate tax from construction companies in Iranian Kurdistan is concerned.https://doi.org/10.2478/sbe-2018-0005irantax lawstax cultureaccounting information |
| spellingShingle | Gandoman Heidari Shaho Soldatos Gerasimos The Challenges of Corporate Taxation in Iran: The Case of Construction Companies in the Province of Kurdistan Studies in Business and Economics iran tax laws tax culture accounting information |
| title | The Challenges of Corporate Taxation in Iran: The Case of Construction Companies in the Province of Kurdistan |
| title_full | The Challenges of Corporate Taxation in Iran: The Case of Construction Companies in the Province of Kurdistan |
| title_fullStr | The Challenges of Corporate Taxation in Iran: The Case of Construction Companies in the Province of Kurdistan |
| title_full_unstemmed | The Challenges of Corporate Taxation in Iran: The Case of Construction Companies in the Province of Kurdistan |
| title_short | The Challenges of Corporate Taxation in Iran: The Case of Construction Companies in the Province of Kurdistan |
| title_sort | challenges of corporate taxation in iran the case of construction companies in the province of kurdistan |
| topic | iran tax laws tax culture accounting information |
| url | https://doi.org/10.2478/sbe-2018-0005 |
| work_keys_str_mv | AT gandomanheidarishaho thechallengesofcorporatetaxationiniranthecaseofconstructioncompaniesintheprovinceofkurdistan AT soldatosgerasimos thechallengesofcorporatetaxationiniranthecaseofconstructioncompaniesintheprovinceofkurdistan AT gandomanheidarishaho challengesofcorporatetaxationiniranthecaseofconstructioncompaniesintheprovinceofkurdistan AT soldatosgerasimos challengesofcorporatetaxationiniranthecaseofconstructioncompaniesintheprovinceofkurdistan |