The architecture of a sound TAX system should be designed to enhance government revenue, minimize borrowing requirements, and simultaneously avoid discouraging economic activity. TAX EXEMPTIONS constitute a legal mechanism that exempts specific income and capital sources from temporary or permanent TAX obligations. Primarily employed as a tool to implement government support policies, TAX EXEMPTIONS aim to channel societal liquidity towards high-risk, non-profit, or low-yield ventures. Reducing dependence on oil revenues, a critical strategy for achieving sustainable economic development and growth, necessitates reforms to the existing inefficient TAX system. Establishing a clear, stable, and predictable legal and regulatory framework for the TAX system, including transparent and efficient TAX EXEMPTIONS and incentives, is paramount for fostering sustainable investment. Effective TAX EXEMPTIONS exhibit three key characteristics: they are targeted, conditional, and time-bound. However, the proliferation of numerous TAX EXEMPTIONS within the Iranian economy, coupled with the observed inefficiency across various sectors, including agriculture, has presented several challenges. These include: diminished government TAX revenue; limited access to accurate financial and economic data pertaining to TAX-exempt activities; increased scope for TAX avoidance and evasion; and dispersed TAX EXEMPTIONS across numerous laws, leading to a surge in requests for the utilization or extension of EXEMPTIONS. This research investigates the concept of TAX EXEMPTIONS, identifies the types of EXEMPTIONS approved within existing laws and regulations, and proposes recommendations for their effective organization.

Due to being various notes and different exceptions. in trade laws, business sector or particulal groups have alwaye tried to use the relative renred of these laws. Giving entensive TAX breaks without justified reasons led to inefficient trading system and Cunses the enforcement system to be weak. So, the organizing TAX exemprions is very necesity. this Study, using the analytical method and doucmentary studies, tried to estimate the effect of removing these costumary EXEMPTIONS on revenue of state. Granting extensive TAX breaks without justified reasons leads to inefficiency trading system and weak enforcement system is essential in this respect, organizing the above EXEMPTIONS. It must however be noted that the order imposed by the legislator and the main objective of supporting and helping a particular sector has been strengthened and stopping it without undergraduate studies may be an impact on the sector, By analiytical method and using documentory studies this article tries to estimate itseffects on goverments revenue and answer the question, whether the granting of EXEMPTIONS and allowances customs duties in line with the scope and diversity of the country or materials necessary for regulatory decisions must be taken seriously?

Iran’s TAX system includes many forms of TAX incentives, like as regionally targeted TAX incentives. According to direct TAX act, article 132, that includes this kind of incentive, declared TAXable income of manufacturing and mining activities in less developed regions are totally (100%) exempt from corporate income TAX for ten years.The aim of this study is to estimate the impact of TAX EXEMPTIONS of article 132 on employment of Iran’s less developed counties for the period from 1996 to 2008. In the present paper, a two- stage method is used. In the first stage, a proper control group is selected for each treated county by using Synthetic Control Method (SCM) and Genetic algorithm, and the impact of TAX incentives article 132 on employment in Iran’s less developed regions is estimated via Difference in Difference (DID) Method, in the second stage. Results indicate that TAX EXEMPTIONS in mentioned Article have no impact on employment of Iran’s less developed counties.

The value Added TAX system is a modern system that can play an important role in reforming the TAX system and financial resources required by the government to perform its heavy duties. But the regressive nature of such TAXes has caused the government faces with serious obstacles to achieve one of its important goals, which is inequality reduction and fair income distribution. In order to discount the regressive effect of TAXes, generally two basic actions can be identified; First, granting EXEMPTIONS to those group of goods that has a large share in the low-income households' budget portfolio, and the second, designing a TAX system with multiple rates, in which the essential goods are TAXed with lower rates and luxury goods used by the high income classes are TAXed by the higher TAX rates. The second approach, while complicating the TAX system, increases the compliance and enforcement costs and this is why the first approach has been adopted in Iran.

One of the important tools of government in supporting the research and development activities of the enterprise is the use of TAX incentives. Study of developed countries shows TAX instruments are generally used in the form of expenditures and TAX credit. The experience of implementing TAX incentives in the law on supporting knowledge-based companies and institutions in Iran, shows the TAX instrument has moved from the income approach to the expenditure approach. However, a suitable policy model for this policy transition has not been proposed so far. In order to implement requirements and effectiveness of this historical transition in the form of a policy model, this research carried out as a case study aiding from content analysis method to extract the axial categories. The data gathered through conducting semi-structured interviews consisted of 11 interviewees. Results shows-in terms of implementation-the categories of implementation simplification and policy sustainability are of great importance. In terms of effectiveness-the categories of high technology research and development risk coverage and encouraging new research and development should also be considered.

This paper focuses on the differences between statutory TAX EXEMPTIONS considered by auditors, member to the Association of Certified Public Accountants and TAX assessors of the State TAX Affairs Organization on legal entities TAX files subject to article 272 of the Direct TAXing Act. Due to the non-normal nature of test data, non-parametric statistical methods (Wilcoxon, Mann Whitney, Kruskall-Wallis) were used for research hypotheses. The study covered a four-year period (2005-2008) and included 612 companies audited under article 272 of Direct TAXing Act.The Results of the study showed a significant difference between statutory TAX EXEMPTIONS considered by auditors, member to the Association of Certified Public Accountants and TAX assessors of the State TAX Affairs Organization on legal entities TAX files subject to article 272 of the Direct TAXing Act. Features of the companies (e.g. public or private nature, membership in stock market, etc.) influenced those differences. Also, for companies whose TAXes were audited by individual or company auditors, member to the Association of Certified Public Accountants, the difference was significantly independent of the type of auditor involved, so individual or company auditing had no effect on the results.

The aim of this study was to examine dimensions of TAX EXEMPTIONS in Iran sport from viewpoints of managers of sport clubs and sport experts. The research method was descriptive and correlation. Statistical population included the managers of sport clubs and sport experts in three provinces of Tehran, Isfahan and Fars. Sample of managers were equal to the statistical population (N=n=25) and the sample of sport experts was selected by convenience random sampling method (n=30). Dimensions of TAX EXEMPTIONS in Iran sport were analyzed by a 20-item researcher-made questionnaire. The face and content validity of the questionnaire was confirmed by 15 professors. The reliability was obtained as (a=0.86). The findings showed that TAX EXEMPTIONS in sport were not acceptable according to the managers of sport clubs and sport experts. Moreover, the path coefficient of fundamentals of TAX EXEMPTIONS and total TAX EXEMPTIONS, path coefficient of income base TAX EXEMPTIONS and total TAX EXEMPTIONS, and path coefficient of topic TAX EXEMPTIONS and total TAX EXEMPTIONS were confirmed. It is suggested that Iran TAX legislative organizations, especially the sections of EXEMPTIONS, analyze again the EXEMPTIONS related to the sport, and provide the ground for participation of private sector in sport.

Fiscal policies can be used as an appropriate tool to achieve regional balanced development goals and programs. In this regard, the government can contribute to the development goals of balanced development of regions through effective and efficient TAX EXEMPTIONS by increasing investment, transfer of knowledge and technology. In this regard, the purpose of this study is to investigate the effect of TAX EXEMPTIONS (Article 132 of the Law on Direct TAXes) on the number and value added of industrial units established in deprived and less developed areas in Iranian provinces using method of panel data during 2006-2016. The results indicate that the volume of physical capital, the number of employees, government capital expenditures and bank payment facilities to industrial sector have positive effects on the number and value added of industrial units. Also, the TAX EXEMPTIONS subject to Article 132 have not effect on the number and value added of industrial units in deprived and less developed areas.

Due to TAXes' role as a distributive-allocative financial leverage in an economy, TAX evasion can be considered as an anti-value phenomenon and a serious threat to social life and the realization of social welfare, so it is inevitably essential to identify causes and aggravating factors of TAX evasion and to develop solutions and applied-scientific recommendations. This research uses field study method, conducts surveys of East Azerbaijan Province's TAXpayers and TAX staff and evaluates 15 influencing factors on TAX evasion by applying T-test for independent samples and single sample T, investigates opinions of these two groups. According to the results of the analysis, 10 factors both from staff and TAXpayers' views are recognized as aggravating TAX evasion. From the TAXpayers' viewpoints, only 3 factors and from TAX staff viewpoints just one factor aggravates TAX evasion. One of these factors is irrelevant to both of them.

Nowadays, in many developing countries TAX incentives are used to affect the regional economy; however most investors claim that in comparison with other investment barriers, these incentives are not so important. Anyway, determining conditions and a coherent framework for using TAX concessions, like TAX EXEMPTIONS and examining their effects on investment, employment and production, are serious challenges for developing and even developed countries’ economic policy makers. Iran’ s TAX system is one of the few TAX systems, which includes many forms of TAX incentives for a wide range of audiences. The aim of this study is to evaluate the impact of TAX EXEMPTIONS, article 132 on employment of Iran’ s less developed counties for the period from 1996 to 2008 (1375-1387 corresponding to Iranian calendar). In the present paper, the method used is Synthetic Control Method (SCM). In this method, first, the proper control units are selected systematically via an optimization process. Then, the treatment effects are estimated by extracting a weighted combination from results of control units, and by considering the treated groups’ experimental outcomes in the absence of the Program execution. Results indicate that TAX EXEMPTIONS Article 132 has no impact on employment of Iran’ s less developed counties.