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Author = Kafaie, Mohammad Ali

Number of Articles: 1
REFORMING THE CORPORATE TAX SYSTEM IN IRAN ACCORDING TO AN ISLAMIC TAX MODEL

Mohamad Hoseyn Hamzeh Poor; Seyed Kazem Sadr; Mohammad Ali Kafaie

Volume 4, Issue 10 , April 2002, , Pages 13-39

Abstract
  A model of Islamic taxes is developed in this study and then the performance of present Iranian corporate tax system is tested against it. The estimated income tax elasticity, results and analysis of variance of corporate taxes in alternative groups show that present taxing practices are at variance ...  Read More