TAX REVENUE ESTIMATION RESULTING FROM VALUE ADDED TAX IMPLEMENTATION LAW IN IRAN

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GHIASVAND ABOLFAZL; MOVAGHARISADAT MAHALLE REYHANE

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Journal Paper

Paper Information

Journal: ECONOMIC RESEARCH REVIEW Year:2011 | Volume:11 | Issue:3 (42) Page(s): 114-159

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Information Journal Paper

Title

TAX REVENUE ESTIMATION RESULTING FROM VALUE ADDED TAX IMPLEMENTATION LAW IN IRAN

Author(s)

GHIASVAND ABOLFAZL | MOVAGHARISADAT MAHALLE REYHANE | Issue Writer Certificate

Keywords

VALUE ADDED TAXQ2

TAX BASEQ2

TAX REVENUEQ2

INPUT-OUTPUT TABLEQ2

Abstract

The main reason for focusing on VALUE ADDED TAX (VAT) is expanding TAX BASE and increasing TAX REVENUEs. Regarding the implementation of VAT Act initiated in October 2008, this paper attempts to estimate TAX REVENUE resulting from this Act, which is based on input ! output table and production method.Based on the results of this research, VAT base according to the Act is about 44 percent of GDP; with regard to the rate of 1.5 percent, potential VAT revenue will be 0.67 percent of GDP.Results of this study show that the full implementation of VAT act with rate of 1.5 percent will not have significant effect on reducing the operating budget deficit. The VAT rate should be increased in order to makeup such a deficit.

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APA: Copy

GHIASVAND, ABOLFAZL, & MOVAGHARISADAT MAHALLE, REYHANE. (2011). TAX REVENUE ESTIMATION RESULTING FROM VALUE ADDED TAX IMPLEMENTATION LAW IN IRAN. ECONOMIC RESEARCH REVIEW, 11(3 (42)), 114-159. SID. https://sid.ir/paper/393873/en

Vancouver: Copy

GHIASVAND ABOLFAZL, MOVAGHARISADAT MAHALLE REYHANE. TAX REVENUE ESTIMATION RESULTING FROM VALUE ADDED TAX IMPLEMENTATION LAW IN IRAN. ECONOMIC RESEARCH REVIEW[Internet]. 2011;11(3 (42)):114-159. Available from: https://sid.ir/paper/393873/en

IEEE: Copy

ABOLFAZL GHIASVAND, and REYHANE MOVAGHARISADAT MAHALLE, “TAX REVENUE ESTIMATION RESULTING FROM VALUE ADDED TAX IMPLEMENTATION LAW IN IRAN,” ECONOMIC RESEARCH REVIEW, vol. 11, no. 3 (42), pp. 114–159, 2011, [Online]. Available: https://sid.ir/paper/393873/en

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