Verification of Legal Entities' Overpaid Claims in Value Added Tax System in Iran
This paper aims to investigate the relationship between the legal entities' overpaid claims and Value Added Tax Organization reports. The statistical population consists of those legal entities subject to the first and second phases of value added tax system operating in the city of Mashhad whi...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Mashhad: Behzad Hassannezhad Kashani
2014-12-01
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| Series: | International Journal of Management, Accounting and Economics |
| Subjects: | |
| Online Access: | https://www.ijmae.com/article_115463_e96714938e733565961c91bdd80580d4.pdf |
| _version_ | 1797690294276194304 |
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| author | Ahmad Arki Mahmoud Motevaselian Hamid Sadeghi Rad |
| author_facet | Ahmad Arki Mahmoud Motevaselian Hamid Sadeghi Rad |
| author_sort | Ahmad Arki |
| collection | DOAJ |
| description | This paper aims to investigate the relationship between the legal entities' overpaid claims and Value Added Tax Organization reports. The statistical population consists of those legal entities subject to the first and second phases of value added tax system operating in the city of Mashhad which have submitted their tax returns to the Tax Organization’s offices during 2008 to 2012 and claimed that their paid taxes and duties are more than those received during the relevant period. Thus, they have requested refund for overpaid taxes and duties. The results showed that there is a significant difference between their claims and reports in the Tax Organization. |
| first_indexed | 2024-03-12T01:57:28Z |
| format | Article |
| id | doaj.art-af4081f5df3340b5bb94645e87e016cc |
| institution | Directory Open Access Journal |
| issn | 2383-2126 |
| language | English |
| last_indexed | 2024-03-12T01:57:28Z |
| publishDate | 2014-12-01 |
| publisher | Mashhad: Behzad Hassannezhad Kashani |
| record_format | Article |
| series | International Journal of Management, Accounting and Economics |
| spelling | doaj.art-af4081f5df3340b5bb94645e87e016cc2023-09-07T22:00:50ZengMashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21262014-12-0115416423115463Verification of Legal Entities' Overpaid Claims in Value Added Tax System in IranAhmad Arki0Mahmoud Motevaselian1Hamid Sadeghi Rad2Department of Accounting, Payame Noor University, P.O Box: 19395-4697, Tehran, IranDepartment of Business Management, Islamic Azad University, Neyshabur Branch, Neyshabur, IranDean of Tax Applied Sciences University and Khorasan Razavi Tax Organization, Mashhad, IranThis paper aims to investigate the relationship between the legal entities' overpaid claims and Value Added Tax Organization reports. The statistical population consists of those legal entities subject to the first and second phases of value added tax system operating in the city of Mashhad which have submitted their tax returns to the Tax Organization’s offices during 2008 to 2012 and claimed that their paid taxes and duties are more than those received during the relevant period. Thus, they have requested refund for overpaid taxes and duties. The results showed that there is a significant difference between their claims and reports in the Tax Organization.https://www.ijmae.com/article_115463_e96714938e733565961c91bdd80580d4.pdfverificationtax organizationvalue added taxlegal entitiesiran |
| spellingShingle | Ahmad Arki Mahmoud Motevaselian Hamid Sadeghi Rad Verification of Legal Entities' Overpaid Claims in Value Added Tax System in Iran International Journal of Management, Accounting and Economics verification tax organization value added tax legal entities iran |
| title | Verification of Legal Entities' Overpaid Claims in Value Added Tax System in Iran |
| title_full | Verification of Legal Entities' Overpaid Claims in Value Added Tax System in Iran |
| title_fullStr | Verification of Legal Entities' Overpaid Claims in Value Added Tax System in Iran |
| title_full_unstemmed | Verification of Legal Entities' Overpaid Claims in Value Added Tax System in Iran |
| title_short | Verification of Legal Entities' Overpaid Claims in Value Added Tax System in Iran |
| title_sort | verification of legal entities overpaid claims in value added tax system in iran |
| topic | verification tax organization value added tax legal entities iran |
| url | https://www.ijmae.com/article_115463_e96714938e733565961c91bdd80580d4.pdf |
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