INFLATIONARV EFFECTS OF VALUE ADDED TAX ON ECONOMIC SECTORS OF IRAN

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SADEQI M.; FADAI M.

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Journal: JOURNAL OF SUSTAINABLE GROWTH AND DEVELOPMENT (THE ECONOMIC RESEARCH) Year:2002 | Volume:1 | Issue:4 Page(s): 63-90

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Title

INFLATIONARV EFFECTS OF VALUE ADDED TAX ON ECONOMIC SECTORS OF IRAN

Author(s)

SADEQI M. | FADAI M. | Issue Writer Certificate

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Abstract

The survey on Iran"s potential tax capacity indicates that there is a considerable gap between potential tax capacity and the collected taxes. By adopting suitable strategies aimed at improving the existing tax system, we can increase collected taxes and decrease dependence on oil. in this regard, we can point to Value Added Tax (VAT), as an Instrument of proper tax collection. which is considered by more than 90 countries in the world. The Initial introduction and implementation of VAT brings about different economic effects, which can be classed as three major groups: 1) Inflationary Efects 2) Distributional Effects 3) Income Effects The present paper concentrates on inflationary impact of Value Added Tax on economic sectors of Iran. The results of this study indicate that out of 78 economic sectors, 36 sectors show weak price sensitivities, 13 sectors have middle price sensitivities. and 29 sectors exhibit severe pnce sensitivities (first scenano). The study suggests that economic sectors with severe price sensItivity (29 sec.)in the first scenario- and all sectors which receive inflationary effects more than or equal to 10.1% (34 sec.Un the second scenano - should be exempted Finally we can state that 36 sectors can certainly be helo liable to value added tax. and 8 sectors, depending on expected tax income from the 36 taxable sectors are either taxed or tax exempt. The overall inflationary impact of ten percent tax rate, would be 13.5% before, and 12%, after exemption.

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APA: Copy

SADEQI, M., & FADAI, M.. (2002). INFLATIONARV EFFECTS OF VALUE ADDED TAX ON ECONOMIC SECTORS OF IRAN. JOURNAL OF SUSTAINABLE GROWTH AND DEVELOPMENT (THE ECONOMIC RESEARCH), 1(4), 63-90. SID. https://sid.ir/paper/86381/en

Vancouver: Copy

SADEQI M., FADAI M.. INFLATIONARV EFFECTS OF VALUE ADDED TAX ON ECONOMIC SECTORS OF IRAN. JOURNAL OF SUSTAINABLE GROWTH AND DEVELOPMENT (THE ECONOMIC RESEARCH)[Internet]. 2002;1(4):63-90. Available from: https://sid.ir/paper/86381/en

IEEE: Copy

M. SADEQI, and M. FADAI, “INFLATIONARV EFFECTS OF VALUE ADDED TAX ON ECONOMIC SECTORS OF IRAN,” JOURNAL OF SUSTAINABLE GROWTH AND DEVELOPMENT (THE ECONOMIC RESEARCH), vol. 1, no. 4, pp. 63–90, 2002, [Online]. Available: https://sid.ir/paper/86381/en

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