نویسنده
دانشگاه شهید بهشتی
چکیده
کلیدواژهها
عنوان مقاله [English]
ng>The efficiency of tax systems depends on themaximum realization of taxrevenues and greater compliance of taxpayers with their legal obligations.The gap between tax revenues and their estimates, in the Budget rules andother documents, has identified an income gap. Governments, by relying onthis source, try to minimize this gap.In this regard, encouraging people topay tax voluntarily and creating the conditions for honest compliance, arethe main factors in improving the tax culture. A cooperative tax model isbeing applied in the US for the regulation the tax system, which isessentially based incentive policies and strengthening the cooperation ofpayers with the Inland Revenue Service (IRS). In the US, themechanisms forachieving this are the main subjectsaddressed in this article. These includeregulation for limited access to some transactions, admission with the task ofcompletinga disclosure statement, the cooperation of private lawyers asmediators between tax authorities and taxpayers with the addition of legalsanctions and exemptionsas opposed to punishments and penalties.KeywordsCooperative tax regulation, Tax compliance, New governance,Generalprevention, prohibited transactions.
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