نوع مقاله : مقاله پژوهشی
1 گروه حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران.
2 کارشناسی ارشد مدیریت مالی، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
عنوان مقاله [English]
The complexity of tax increases the cost of compliance for taxpayers and administrative costs increased tax collection for the government. In this study, the expression of the theoretical foundations of complexity factors affecting direct tax in four administrative complexity,statutory, compliance and policy, to measure the complexity of the tax-direct deals.Using the Delphi techniques and correlation coefficient Kendall,w with members of the rank and mining tax experts weigh the factors of effective direct tax complexity is sent, then the weight merger data and information obtained and the tax system, an index for direct measurement of the complexity of the tax is proposed The index of resources individuals and legal entities persons and subgroups relevant courses based tax law direct taxation (approved in 1987) and (Amendment 2002) to calculate resulting the software spss 18 test of, T and The average of the two communities analyzed were obtained at 95% Results show that direct taxes complexity index was not significantly different periods of the direct tax system. In other words the current period compared to the previous period not lead to the simplification and the complexity of the tax effects direct taxation remains within the system. As well as The complexity of tax individuals in both direct taxes has been further course of legal entities.