Estimation of Tax Evasion in Iranian Manufacture Industries

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MOTAMENI M.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF APPLIED ECONOMICS STUDIES IN IRAN Year:2019 | Volume:8 | Issue:30 Page(s): 159-175

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Title

Estimation of Tax Evasion in Iranian Manufacture Industries

Author(s)

MOTAMENI M. | Issue Writer Certificate

Keywords

Manufacture IndustriesQ1

Pert DistributionQ1

Profit TaxQ2

Tax Evasion Value added TaxQ2

Abstract

The complex structure of the conversion of raw material into the product makes it difficult to create a match between the input and the output in the manufacture industry. Such firms can conceal a part of their sales despite the VAT system. The main motivation of the firm in such a move is to evasion from Profit Tax. The purpose of this study is to model this type of tax evasion. By simulation of the model variables and using the Monte Carlo method, a distribution for tax capacity, official tax and tax evasion were formed. The research finds that 40 percent of government tax revenues in the manufacture industrial sector disappear in the form of tax evasion. The share of calculated tax evasion is related to VAT, which is not imposed on the firm, but because of informal sales, the taxes related to the added value created in the production and distribution sector are not transfer to the government. The sum of the tax evasion value is 4. 2 percent of the revenue of the Manufacture Industries.

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APA: Copy

MOTAMENI, M.. (2019). Estimation of Tax Evasion in Iranian Manufacture Industries. JOURNAL OF APPLIED ECONOMICS STUDIES IN IRAN, 8(30 ), 159-175. SID. https://sid.ir/paper/388313/en

Vancouver: Copy

MOTAMENI M.. Estimation of Tax Evasion in Iranian Manufacture Industries. JOURNAL OF APPLIED ECONOMICS STUDIES IN IRAN[Internet]. 2019;8(30 ):159-175. Available from: https://sid.ir/paper/388313/en

IEEE: Copy

M. MOTAMENI, “Estimation of Tax Evasion in Iranian Manufacture Industries,” JOURNAL OF APPLIED ECONOMICS STUDIES IN IRAN, vol. 8, no. 30 , pp. 159–175, 2019, [Online]. Available: https://sid.ir/paper/388313/en

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