THE EFFECT OF TAXES AND THEIR COMPONENTS ON SIZE OF UNDERGROUND ECONOMY IN IRAN (1973-2003)

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

NADERAN E.; SADIGHI H.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Journal of Economic Research Year:2009 | Volume:43 | Issue:85 Page(s): 257-282

Download Full-Text

Persian Verion

View:

1,959

Download:

Cites:

Information Journal Paper

Title

THE EFFECT OF TAXES AND THEIR COMPONENTS ON SIZE OF UNDERGROUND ECONOMY IN IRAN (1973-2003)

Author(s)

NADERAN E. | SADIGHI H. | Issue Writer Certificate

Keywords

UNDERGROUND ECONOMYQ2

AGGREGATE TAX BURDENQ3

DIRECT TAX BURDENQ3

INDIRECT TAX BURDENQ3

REGULATION BURDENQ3

GDP GROWTH RATEQ3

ARDLQ2

Abstract

UNDERGROUND ECONOMY affects important indexes such as formal GDP, unemployment, consumption, production and etc. Therefore it is necessary to identify elements and factors which affect UNDERGROUND ECONOMY to restrict it. Surveys and Studies indicate the size of Iran’s UNDERGROUND ECONOMY is high and taxes, quantity and quality of regulations and performance of formal economy are the important factors that affect it. At the first stage, the results of estimated model indicate that the impact of tax burden on UNDERGROUND ECONOMY isn’t statistically significant. But there is a statistically significant positive (negative) relationship between REGULATION BURDEN (GDP growth rate) and the UNDERGROUND ECONOMY. In second stage, AGGREGATE TAX BURDEN variable in primary model breakdown into its components: DIRECT TAX BURDEN and INDIRECT TAX BURDEN. Results of The model indicate impact of DIRECT TAX BURDEN on UNDERGROUND ECONOMY isn’t statistically significant, but INDIRECT TAX BURDEN is statistically significant and its relationship with UNDERGROUND ECONOMY is positive.In third stage, DIRECT TAX BURDEN breakdown into its components: corporation tax, personal income tax, wealth tax. Also INDIRECT TAX BURDEN breakdown into its components: commercial tax, excise tax.The results of the model indicate that the impact of DIRECT TAX BURDEN components on UNDERGROUND ECONOMY isn't statistically significant. But among the indirect tax model the burden components sales tax has a statistically significant relationship with UNDERGROUND ECONOMY, while import tax has not.

Cites

References

ESTIMATION THE IRANIAN UNDERGROUND ECONOMY USING FUZZY LOGIC

Cite

APA: Copy

NADERAN, E., & SADIGHI, H.. (2009). THE EFFECT OF TAXES AND THEIR COMPONENTS ON SIZE OF UNDERGROUND ECONOMY IN IRAN (1973-2003). TAHGHIGHAT-E-EGHTESADI, 43(85), 257-282. SID. https://sid.ir/paper/12170/en

Vancouver: Copy

NADERAN E., SADIGHI H.. THE EFFECT OF TAXES AND THEIR COMPONENTS ON SIZE OF UNDERGROUND ECONOMY IN IRAN (1973-2003). TAHGHIGHAT-E-EGHTESADI[Internet]. 2009;43(85):257-282. Available from: https://sid.ir/paper/12170/en

IEEE: Copy

E. NADERAN, and H. SADIGHI, “THE EFFECT OF TAXES AND THEIR COMPONENTS ON SIZE OF UNDERGROUND ECONOMY IN IRAN (1973-2003),” TAHGHIGHAT-E-EGHTESADI, vol. 43, no. 85, pp. 257–282, 2009, [Online]. Available: https://sid.ir/paper/12170/en

Related Journal Papers