TAXABILITY OF IRAN

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

SAMETI M.

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

Journal Paper

Paper Information

Journal: Iranian Journal of Trade Studies Year:2000 | Volume:4 | Issue:15 Page(s): 117-146

Download Full-Text

Persian Verion

View:

2,280

Download:

Cites:

Information Journal Paper

Title

TAXABILITY OF IRAN"S ECONOMY

Author(s)

SAMETI M. | Issue Writer Certificate

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.

Cites

References

Cite

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

Related Journal Papers