TAXABILITY OF IRAN

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SAMETI M.

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Journal Paper

Paper Information

Journal: IRANIAN JOURNAL OF TRADE STUDIES Year:2000 | Volume:4 | Issue:15 Page(s): 117-146

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Information Journal Paper

Title

TAXABILITY OF IRAN"S ECONOMY

Author(s)

SAMETI M.

Keywords

Not Registered.

Abstract

This paper attempts to answer the query of presence of any unused
taxable capacities within the economy of Iran. In case such capacities
exists, is it possible to exploit them with regard to the present
conditions? Preliminary results reveal this fact that in the agriculture,
oil, manufacturing industry, water, power, gas and mininig sectors, there
are potential taxable capacities that have remained idle. However,
considering the tax effects on the value added of economic sectors, it is
concluded that in the end, the present condition does not support the
impose of new taxes. Any tax increase would result in the decline of
government tax revenues.
When we examine various elements that combine tax basis, we learn
that sales and consumer tax as well as revenue tax are the only ones of
which their growth would have less declining effect on the value added
share of economic sectors. As a result, tax incease in these sectors would
slightly increase the government tax revenues.

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APA: Copy

SAMETI, M.. (2000). TAXABILITY OF IRAN"S ECONOMY. IRANIAN JOURNAL OF TRADE STUDIES (IJTS), 4(15), 117-146. SID. https://sid.ir/paper/7387/en

Vancouver: Copy

SAMETI M.. TAXABILITY OF IRAN"S ECONOMY. IRANIAN JOURNAL OF TRADE STUDIES (IJTS)[Internet]. 2000;4(15):117-146. Available from: https://sid.ir/paper/7387/en

IEEE: Copy

M. SAMETI, “TAXABILITY OF IRAN"S ECONOMY,” IRANIAN JOURNAL OF TRADE STUDIES (IJTS), vol. 4, no. 15, pp. 117–146, 2000, [Online]. Available: https://sid.ir/paper/7387/en

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