How to Boost Tax Revenues?

The private sector’s confidence in the government improves and tax revenues increase whenever the tax income is spent on improving the welfare of the general public, says Mehrad Ebad, a member of Tehran Chamber of Commerce, Industries, Mines and Agriculture, in an article for the TCCIM website. A translation of the text follows:
Not long ago, the head of Iranian National Tax Administration announced that the share of taxes in the government budget will increase with the reformation of the direct tax law of 2015-16 and the criminalization of tax evasion. Apparently, the government intends to collect more tax by exercising force in three areas, namely “failure to register as taxpayer”, “hiding one’s income” and “registration of unreal expenses”. 
INTA also announced that it has achieved remarkable success in three areas of tax evasion, administrative corruption and low tax compliance. However, from the viewpoint of a taxpayer, administrative corruption in the process of tax collection has not been reduced; with the change of auditor, corruption has been transferred from one individual to another and the culture of receiving taxes through an agreement with the taxpayer has become more widespread among auditors. There has been no significant change in the last few decades regarding tax compliance; we have seen the decline of compliance in this field as well.