THE EFFECT OF CORPORATE TAX ON PRIVATE INVESTMENT USING THE APPROACH OF BOUNDS

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KHOSRAVI TANIA; PAJOOYAN JAMSHID

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Journal: Financial Economics Year:2013 | Volume:7 | Issue:25 Page(s): 95-121

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Title

THE EFFECT OF CORPORATE TAX ON PRIVATE INVESTMENT USING THE APPROACH OF BOUNDS

Author(s)

KHOSRAVI TANIA | PAJOOYAN JAMSHID | Issue Writer Certificate

Keywords

TAX RATEQ3

EFFECTIVE TAX RATEQ3

TAX BASEQ2

CORPORATE TAXQ2

PRIVATE INVESTMENTQ2

ARDLQ2

Abstract

Investment is one of the effective factors on economical growth and development. So paying attention to the growth and development of PRIVATE INVESTMENT is very important In addition to CORPORATE TAXrevenue source for the government, is impacton PRIVATE INVESTMENT. In this study the effect of CORPORATE TAX on PRIVATE INVESTMENT has been investigated. The data were collected through library and they were based on time series data taken from central bank and Organization the tax affairs.They were evaluated through a neoclassical investment model and and the effect of explanatory variables on governmental section, CORPORATE TAX, inflation, interest rate and two dummy varibles using the econometrics metoth ARDL, according to Schwarz Bayesiancriterionusingboundsapproach for the economy of Iran were assessed.corporate tax, inflation and interest rate had a negative relationship with PRIVATE INVESTMENT but the investment in governmental section, facilities, Adjustment policies and Currency Reserve Fund had positive effects on PRIVATE INVESTMENT. Regarding the reversed relationship between investment and CORPORATE TAX, applying tax exemption in CORPORATE TAX discussion, setting the rate of depreciation more than the real economical deprecation rate, speeding up the acceptable depreciation using the rate of decresing tax on companies, after several increasing rate and on the whole reassessment of that descrease interest rate can be effective in encouraging investment.

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APA: Copy

KHOSRAVI, TANIA, & PAJOOYAN, JAMSHID. (2013). THE EFFECT OF CORPORATE TAX ON PRIVATE INVESTMENT USING THE APPROACH OF BOUNDS. JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT), 7(25), 95-121. SID. https://sid.ir/paper/229302/en

Vancouver: Copy

KHOSRAVI TANIA, PAJOOYAN JAMSHID. THE EFFECT OF CORPORATE TAX ON PRIVATE INVESTMENT USING THE APPROACH OF BOUNDS. JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT)[Internet]. 2013;7(25):95-121. Available from: https://sid.ir/paper/229302/en

IEEE: Copy

TANIA KHOSRAVI, and JAMSHID PAJOOYAN, “THE EFFECT OF CORPORATE TAX ON PRIVATE INVESTMENT USING THE APPROACH OF BOUNDS,” JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT), vol. 7, no. 25, pp. 95–121, 2013, [Online]. Available: https://sid.ir/paper/229302/en

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