سنجش شكاف ماليات بالفعل : مطالعه موردي شهرستان مشهد

Measuring the Potential Tax Gap: Case Study of Mashhad, Iran

This article tries to provide an objective estimate of potential tax gap (the amount of unpaid taxes) in city of Mashhad through a direct field study. It also seeks to calculate the two indices of "percentage share" (proportion of debtor taxpayers to all taxpayers) and "Share in Rial" (the amount of unpaid taxes denominated in Rial) and thus evaluate the significance of the effects of obtained results on realization of income targets in Khorasan Province.