An Exploration of the Relation between Tax Burden and Shadow Economy in Iran: (an approach of ARDL model)

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Asadolahzadeh Bali S.Rostam; DAMANKESHIDEH MARJAN; HADINEJAD MANIJEH; GERAEENEJAD GHOLAMREZA; MOMENI VESALIAN HOOSHANG

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Journal: Financial Economics Year:2020 | Volume:13 | Issue:49 Page(s): 131-152

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Title

An Exploration of the Relation between Tax Burden and Shadow Economy in Iran: (an approach of ARDL model)

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Keywords

shadow economyQ1

direct and indirect tax burdenQ1

ARDLQ2

Abstract

By regarding the effects of shadow economy on main economic indicators, it is required to study the affecting factors and introduce approaches to prevent and reduce this phenomenon. In the literature, tax burden is considered one of the main reasons for shadow economy. Tax levy by government may be led to hide economic activities to avoid tax payments. According to the studies, the size of shadow economy is so high in Iran and tax is considered one of the main and effective factors. Therefore, this paper tends to address to the relation of shadow economy and taxes (by different tax categories) by the use of Co integration Analysis and ARDL model during 1971-2017. In the first model, total tax burden has divided into two elements, direct and indirect burdens, and then their effects on the shadow economy have been reviewed separately. According to the results, indirect tax burden has positive effect on shadow economy. In the second model, it has been indicated that real estate tax, corporate income tax, wealth tax, export, import and services taxes have positive effect on shadow economy’ s size in long term. All different tax categories (separately) have positive effects on shadow economy’ s size in the short-term.

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APA: Copy

Asadolahzadeh Bali, S.Rostam, DAMANKESHIDEH, MARJAN, HADINEJAD, MANIJEH, GERAEENEJAD, GHOLAMREZA, & MOMENI VESALIAN, HOOSHANG. (2020). An Exploration of the Relation between Tax Burden and Shadow Economy in Iran: (an approach of ARDL model). JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT), 13(49 ), 131-152. SID. https://sid.ir/paper/229288/en

Vancouver: Copy

Asadolahzadeh Bali S.Rostam, DAMANKESHIDEH MARJAN, HADINEJAD MANIJEH, GERAEENEJAD GHOLAMREZA, MOMENI VESALIAN HOOSHANG. An Exploration of the Relation between Tax Burden and Shadow Economy in Iran: (an approach of ARDL model). JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT)[Internet]. 2020;13(49 ):131-152. Available from: https://sid.ir/paper/229288/en

IEEE: Copy

S.Rostam Asadolahzadeh Bali, MARJAN DAMANKESHIDEH, MANIJEH HADINEJAD, GHOLAMREZA GERAEENEJAD, and HOOSHANG MOMENI VESALIAN, “An Exploration of the Relation between Tax Burden and Shadow Economy in Iran: (an approach of ARDL model),” JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT), vol. 13, no. 49 , pp. 131–152, 2020, [Online]. Available: https://sid.ir/paper/229288/en

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