Authors
1
PhD student in finance, Allameh Tabatabai University, Tehran, Iran
2
Assistant Professor, Department of Finance, Faculty of Islamic Studies and Management, Imam Sadegh University, Tehran, Iran
3
Assistant Professor, Department of Bank, Insurance and Customs Management, Faculty of Management, Kharazmi University, Tehran, Iran
Abstract
Governments need income to be able to perform their main tasks such as providing health, education, and security for society. This income can be provided in different ways, each of which has its effects. One of the ways to earn a stable income for the government is to use the tax capacity. The government can provide its income by designing tax systems in the asset markets, and the capital market will be one of the government's target markets. Therefore, the central question of the research is designed as follows: What is the appropriate mechanism for collecting taxes from the traders of the Tehran Stock Exchange?
To answer this question, while examining the historical course of the research topic in Iran and the successful experiences of the target countries, by designing a questionnaire, the opinions of public finance and capital market experts were obtained in the form of separate interviews, and by using the method of thematic analysis of the proposed ideas in the form of the basic themes of the data. It provided the requirements for the design of the tax collection mechanism in the Tehran Stock Exchange. In the end, the research results were categorized into ten domains and formed organizing themes. Then, the mentioned topics were categorized in the form of mandatory considerations for the implementation of the proposed mechanism in 3 sections short-term, medium-term, and long-term measures. In the end, according to the mentioned considerations, the proposed mechanism was explained in 3 separate categories of tax bases.
Keywords
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