درس هايي از روند اصلاحات مالياتي در جهان مطالعه موردي ايران

Lessons for Tax Reforms In the world:case study in Iran

The tax reform got new approaches since late 1970s. Reduction of distortionary taxes, remove the barriers from production and emphasis on horizontal equity versus vertical one have been their most important characteristics. Broadening of tax bases, reduction in high marginal tax rates and its number of brackets, coordinating of tax system with capability of tax administration were essencial tactics. In spite of adopting tax laws, reduction of tax rates and improvement of tax administration in the Iranian tax system, it still suffers from week structure and high tax burden on companies. It should be mentioned, the tax reforms that has begun from 2000 are essencial and hopeful steps.