A SURVEY ON THE DETERMINANTS OF TAX REVENUE IN IRAN

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GERAEINEZHAD GHOLAMREZA; CHAPARDAR ELAHEH

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Journal: Financial Economics Year:2012 | Volume:6 | Issue:20 Page(s): 69-92

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Title

A SURVEY ON THE DETERMINANTS OF TAX REVENUE IN IRAN

Author(s)

GERAEINEZHAD GHOLAMREZA | CHAPARDAR ELAHEH | Issue Writer Certificate

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Abstract

Taxes are the most common and important source of funding for the provision of public revenues and one of the most effective government's fiscal policy tools. Government through taxes gives many social and welfare services to the serving people and many economic and social activities and events. High share of oil and the low share of tax proceeds in combination of state budget resources will couse not only adverse effects such as dependence of earnings of the country on export of one product, but also exclude the economy from the possibility of more efficient use of taxes for fiscal policy. In the present study, an attempt is made to analyse empirically the main factors affecting the ratio of taxes to GDP, as an accepted index of global studies, by employing time- series econometric techeniques over the period 1387-1357 in Iran. The size of the agricultural sector as the most important part using tax exemptions, along with other factors such as budgetary dependency on oil revenues, cultural factors and organizational motivation factors for the collection of taxes, the size of the underground economy and the income distribution have been considered in this study. Application of analytical-descriptive methods and econometric OLS method showed that expansion of oil revenues and the share of agriculture have the inverse relationship with the level of tax receipts to GDP, and organizational motivational factors are directly related.

Cites

IMPACT OF OIL REVENUES ON OIL-EXPORTING COUNTRIES’ TAX REVENUES

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APA: Copy

GERAEINEZHAD, GHOLAMREZA, & CHAPARDAR, ELAHEH. (2012). A SURVEY ON THE DETERMINANTS OF TAX REVENUE IN IRAN. JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT), 6(20), 69-92. SID. https://sid.ir/paper/229214/en

Vancouver: Copy

GERAEINEZHAD GHOLAMREZA, CHAPARDAR ELAHEH. A SURVEY ON THE DETERMINANTS OF TAX REVENUE IN IRAN. JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT)[Internet]. 2012;6(20):69-92. Available from: https://sid.ir/paper/229214/en

IEEE: Copy

GHOLAMREZA GERAEINEZHAD, and ELAHEH CHAPARDAR, “A SURVEY ON THE DETERMINANTS OF TAX REVENUE IN IRAN,” JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT), vol. 6, no. 20, pp. 69–92, 2012, [Online]. Available: https://sid.ir/paper/229214/en

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