An Estimate of Tax Evasion by Self-employed Businesses in Iran using the Household Expenditure Survey
We use the budget expenditure approach to evaluate tax evasion of self-employed businesses in Iran. As self-employment guilds cover various jobs, we choose dentists as a sample. Facing limited data access, we use household budget expenditure in 2016. We first calculate the the income of dentists’ so...
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| Principais autores: | , |
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| Format: | Artigo |
| Jezik: | Persa |
| Izdano: |
Allameh Tabataba'i University Press
2021-12-01
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| Serija: | Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī |
| Teme: | |
| Online dostop: | https://joer.atu.ac.ir/article_14212_e9d7aca590a2e4c4c9d5adc95e8abbef.pdf |
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