Gender and Family Studies

Gender and Family Studies

Family Centeredness in Tax System with the Emphasis on Tax Rights of Iran

Document Type : Original Article

Authors
Seyed Ahmad Habibnezhad 1
zahra ameri 2
ahmad khosravi 3
1 Assistant professor of Tehran University Farabi Pardis
2 Assistant professor of Bojnoord University
3 Assistant professor of Birjand University
Abstract
Regarding the significance of family and its position in the countries’ tax and financial rights systems, this article is to investigate the position of family in the policy making of Iran in relation to the tax as well as the recognition of strong and weak points of executed regulations as well as clarifying the main policies in this domain along with a review on the rules of the other countries. The emphasis on the development of family centered community and the centrality of family in rules and regulations, the plans of executive policies in the general policies of the system in relation to family increases the importance of the issue. Based on the findings, it is suggested that an independent legal personality be granted to family as the basis of allocating of tax and the tax system shifts from the individualist tax basis to the family oriented one and the development and stabilization of the family is provided with determining and allocating of credits in various domains. The increasing of tax exemptions and granting the tax incentives to the families with siblings can be regarded a fundamental action in this regard.  Determining taxes or increasing the tax exemption maximum amount for the people in charge of family as well as considering responsibilities towards their families are in need of the other managements.
Keywords
family centeredness
tax
supporting family
lower classes with low income
tax policy making
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Gender and Family Studies
Volume 5, Issue 2
March 2018
Pages 95-123