MEASURING THE DISCRETIONARY EFFECTS OF CORPORATE TAX (CASE STUDY: IRAN)

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OMIDIPOUR REZA; PAJOOYAN JAMSHID

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Journal: IRANIAN JOURNAL OF APPLIED ECONOMICS Year:2017 | Volume:6 | Issue:- Page(s): 1-13

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Title

MEASURING THE DISCRETIONARY EFFECTS OF CORPORATE TAX (CASE STUDY: IRAN)

Author(s)

OMIDIPOUR REZA | PAJOOYAN JAMSHID | Issue Writer Certificate

Keywords

DISCRETIONARY EFFECTSQ1

CORPORATE TAXQ2

FLUCTUATIONS OF RESIDUALSQ1

TAX COLLECTIONQ2

TAX RATIOQ2

Abstract

In the present paper, the positive and negative effects of tax reform and arisen changes in tax system, known as DISCRETIONARY EFFECTS, on TAX COLLECTION, especially on CORPORATE TAX collection that has the highest share in tax revenue, over the period 1978-2012 (1357-1391 corresponding to Iranian calendar) has been calculated quantitatively. Findings show that the most FLUCTUATIONS OF RESIDUALS and the most changes in TAX RATIO have just occurred between the years 1988-1998 (1367-1377 corresponding to Iranian calendar) in CORPORATE TAX category. Also, in the considered analytical framework, according to the measured DISCRETIONARY EFFECTS during the mentioned period, can declare that the outcome of Iranian National Tax Administration's effort in order to affect TAX COLLECTION, via other factors excluding tax base, only has been positive in 1989 and has been negative in 1988 and during 1990- 1998.

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APA: Copy

OMIDIPOUR, REZA, & PAJOOYAN, JAMSHID. (2017). MEASURING THE DISCRETIONARY EFFECTS OF CORPORATE TAX (CASE STUDY: IRAN). IRANIAN JOURNAL OF APPLIED ECONOMICS, 6(-), 1-13. SID. https://sid.ir/paper/201938/en

Vancouver: Copy

OMIDIPOUR REZA, PAJOOYAN JAMSHID. MEASURING THE DISCRETIONARY EFFECTS OF CORPORATE TAX (CASE STUDY: IRAN). IRANIAN JOURNAL OF APPLIED ECONOMICS[Internet]. 2017;6(-):1-13. Available from: https://sid.ir/paper/201938/en

IEEE: Copy

REZA OMIDIPOUR, and JAMSHID PAJOOYAN, “MEASURING THE DISCRETIONARY EFFECTS OF CORPORATE TAX (CASE STUDY: IRAN),” IRANIAN JOURNAL OF APPLIED ECONOMICS, vol. 6, no. -, pp. 1–13, 2017, [Online]. Available: https://sid.ir/paper/201938/en

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