THE EFFECTS OF CORRUPTION PERCEPTION INDEX ON TAX REVENUES IN IRAN

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MOHAMMADI MASOUD; AHMADI SAEEDEH

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Journal: IRANIAN JOURNAL OF APPLIED ECONOMICS Year:2015 | Volume:4 | Issue:- Page(s): 43-52

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Title

THE EFFECTS OF CORRUPTION PERCEPTION INDEX ON TAX REVENUES IN IRAN

Author(s)

MOHAMMADI MASOUD | | AHMADI SAEEDEH | Issue Writer Certificate

Keywords

CORRUPTION PERCEPTION INDEXQ2

TAX REVENUESQ2

Abstract

The main purpose of this study is to explore how corruption in public sectors affects collection of tax between in Iran. We have used GMM models to find the impact of CORRUPTION PERCEPTION INDEX on TAX REVENUES collected from 1980 to 2010. The results show that lower corruption perception indices i.e. high level of corruption has reduced every type of TAX REVENUES except consumption and sales taxes. We have also found that GDP per capita and the degree of economic openness are positively related to the amount of tax collected. Another finding of our study is that inflation and value added of agricultural sector are negatively related to all TAX REVENUES.

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APA: Copy

MOHAMMADI, MASOUD, AHMADI, SAEEDEH. (2015). THE EFFECTS OF CORRUPTION PERCEPTION INDEX ON TAX REVENUES IN IRAN. IRANIAN JOURNAL OF APPLIED ECONOMICS, 4(-), 43-52. SID. https://sid.ir/paper/201953/en

Vancouver: Copy

MOHAMMADI MASOUD, AHMADI SAEEDEH. THE EFFECTS OF CORRUPTION PERCEPTION INDEX ON TAX REVENUES IN IRAN. IRANIAN JOURNAL OF APPLIED ECONOMICS[Internet]. 2015;4(-):43-52. Available from: https://sid.ir/paper/201953/en

IEEE: Copy

MASOUD MOHAMMADI, SAEEDEH AHMADI, “THE EFFECTS OF CORRUPTION PERCEPTION INDEX ON TAX REVENUES IN IRAN,” IRANIAN JOURNAL OF APPLIED ECONOMICS, vol. 4, no. -, pp. 43–52, 2015, [Online]. Available: https://sid.ir/paper/201953/en

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