THE EFFECTS OF TARGETING SUBSIDIES IN IRAN ON VAT REVENUES

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GHOLAMI E.

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Journal: IRANIAN JOURNAL OF APPLIED ECONOMICS Year:2010 | Volume:1 | Issue:2 Page(s): 215-232

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Title

THE EFFECTS OF TARGETING SUBSIDIES IN IRAN ON VAT REVENUES

Author(s)

GHOLAMI E. | Issue Writer Certificate

Keywords

TARGETING SUBSIDIESQ3

VATQ2

ALMOST IDEAL DEMAND SYSTEMQ2

Abstract

The main objective of the article is to evaluate possible effects of TARGETING SUBSIDIES on the performance of VAT revenues in IRAN. Considering the characteristics of the VAT system in Iran, the ALMOST IDEAL DEMAND SYSTEM (AIDS (and Panel data methods have been used to forecast the VAT revenues in two different scenarios (targeting and not-targeting of subsidies) for the years 1389, 1390. The results of the study show that TARGETING SUBSIDIES in 1389 may result in 19 percent increase in the revenue, while TARGETING SUBSIDIES in 1390 increases VAT by 41 both in current prices. Furthermore, the results of the model show that if the subsidies is not targeted and the 1389 budget bill forecast of the VAT is also replaced with the Forecasts made by the author, then the growth of the VAT will be negative. However the negative growth will be slight if the subsidies are targeted in the current year.Therefore, it is concluded that TARGETING SUBSIDIES may realize the budget forecasts of the VAT.

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APA: Copy

GHOLAMI, E.. (2010). THE EFFECTS OF TARGETING SUBSIDIES IN IRAN ON VAT REVENUES. IRANIAN JOURNAL OF APPLIED ECONOMICS, 1(2), 215-232. SID. https://sid.ir/paper/201980/en

Vancouver: Copy

GHOLAMI E.. THE EFFECTS OF TARGETING SUBSIDIES IN IRAN ON VAT REVENUES. IRANIAN JOURNAL OF APPLIED ECONOMICS[Internet]. 2010;1(2):215-232. Available from: https://sid.ir/paper/201980/en

IEEE: Copy

E. GHOLAMI, “THE EFFECTS OF TARGETING SUBSIDIES IN IRAN ON VAT REVENUES,” IRANIAN JOURNAL OF APPLIED ECONOMICS, vol. 1, no. 2, pp. 215–232, 2010, [Online]. Available: https://sid.ir/paper/201980/en

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