THE SURVEY ON THE PRICE ELASTICITY AND TAX LAGS OF CORPORATE TAX IN TEHRAN PROVINCE

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MOTAMEDI M.; MOSSAVI M.H.

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Paper Information

Journal: ECONOMIC RESEARCH REVIEW Year:2006 | Volume:6 | Issue:2 (21) Page(s): 265-290

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Title

THE SURVEY ON THE PRICE ELASTICITY AND TAX LAGS OF CORPORATE TAX IN TEHRAN PROVINCE

Author(s)

MOTAMEDI M. | MOSSAVI M.H. | Issue Writer Certificate

Keywords

Not Registered.

Abstract

The tax revenue is the major part of government revenues in many countries. However, due to inefficiency of tax system and also high dependency of government revenue on oil revenue in Iran, the tax portion in government revenue is so low. According to "Tanzi Theory", when payments of tax have many collection lags and inflation is high, the real tax revenue decreases.This research applies the "Tanzi Effect" on corporate taxes in Tehran province and tries to identify some problems of tax system in Iran as inflexibility and inefficiency.The results reveal that this tax system is inflexible for price index and has too many lags which caused decreasing in real tax revenue.

Cites

INVESTIGATING THE EFFICIENCY OF TAX SYSTEM CONSIDERING TAX COLLECTING LAGS IN IRAN

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APA: Copy

MOTAMEDI, M., & MOSSAVI, M.H.. (2006). THE SURVEY ON THE PRICE ELASTICITY AND TAX LAGS OF CORPORATE TAX IN TEHRAN PROVINCE. ECONOMIC RESEARCH REVIEW, 6(2 (21)), 265-290. SID. https://sid.ir/paper/67011/en

Vancouver: Copy

MOTAMEDI M., MOSSAVI M.H.. THE SURVEY ON THE PRICE ELASTICITY AND TAX LAGS OF CORPORATE TAX IN TEHRAN PROVINCE. ECONOMIC RESEARCH REVIEW[Internet]. 2006;6(2 (21)):265-290. Available from: https://sid.ir/paper/67011/en

IEEE: Copy

M. MOTAMEDI, and M.H. MOSSAVI, “THE SURVEY ON THE PRICE ELASTICITY AND TAX LAGS OF CORPORATE TAX IN TEHRAN PROVINCE,” ECONOMIC RESEARCH REVIEW, vol. 6, no. 2 (21), pp. 265–290, 2006, [Online]. Available: https://sid.ir/paper/67011/en

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