Identifying the Effective Factors on VAT Revenues to GDP Ratiowith an Emphasis on Registration Threshold

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MOHAJERI PARISA; TALEBLOO REZA; Setarehi Leila

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

Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2020 | Volume:28 | Issue:45 (93) Page(s): 7-35

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Information Journal Paper

Title

Identifying the Effective Factors on VAT Revenues to GDP Ratiowith an Emphasis on Registration Threshold

Author(s)

MOHAJERI PARISA | TALEBLOO REZA | Setarehi Leila | Issue Writer Certificate

Keywords

VAT ThresholdQ1

Tax revenuesQ2

Value Added TaxQ2

Abstract

Nowadays, Value Added Tax (VAT) plays an important role in the economy of countries. Furthermore, VAT accounts for more than a half of their total Tax revenues. The statistical surveys during the past decade indicate that the VAT increased dramatically across the world including Iran. Therefore, the ratio of VAT revenues to GDP is 12%, 4% in developed and developing countries respectively; however, it accounts only 3. 14% for Iran. With regards to these statics, the main question is what can define the difference in the ratio of Value Added Tax to GDP in these countries? For identifying the main determinants of VAT revenues to GDP, this paper will focus on the VAT registration threshold by using EGLS method of 48 countries over 2008-2017. The results obtained from the estimation of the model indicate that the ratio of VAT revenues to GDP has a negative relationship with the dummy variables, zero rates and exporting the oil of a country, and a positive relationship with other variables. The results bring to important issues regarding collecting VAT revenues: firstly that VAT registration threshold increases VAT revenues. secondly that government should use VAT as one of the main source of increasing revenues, particularly over these years, due to sanctions. Furthermore, this study suggests that the VAT Threshold, especially in the VAT law, should be considered.

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APA: Copy

MOHAJERI, PARISA, TALEBLOO, REZA, & Setarehi, Leila. (2020). Identifying the Effective Factors on VAT Revenues to GDP Ratiowith an Emphasis on Registration Threshold. TAX JOURNAL, 28(45 (93) ), 7-35. SID. https://sid.ir/paper/402680/en

Vancouver: Copy

MOHAJERI PARISA, TALEBLOO REZA, Setarehi Leila. Identifying the Effective Factors on VAT Revenues to GDP Ratiowith an Emphasis on Registration Threshold. TAX JOURNAL[Internet]. 2020;28(45 (93) ):7-35. Available from: https://sid.ir/paper/402680/en

IEEE: Copy

PARISA MOHAJERI, REZA TALEBLOO, and Leila Setarehi, “Identifying the Effective Factors on VAT Revenues to GDP Ratiowith an Emphasis on Registration Threshold,” TAX JOURNAL, vol. 28, no. 45 (93) , pp. 7–35, 2020, [Online]. Available: https://sid.ir/paper/402680/en

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