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Iran - Aspects of the problem of internal resource mobilization in Iran (Английский)

This report deals with aspects of the problem of internal resource mobilization. The report begins with a summary and description of the policy issues involved. Chapter I details the fiscal problem which involves the level and growth of public expenditure, and government revenues. Chapter II discusses direct taxation, including a summary of the taxation of legal entities. Chapter III discusses indirect taxation. Chapter IV discusses private savings...
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