EXAMINING THE CONVERGENCE OF THE TAX CAPACITY IN THE SELECTED PROVINCES OF IRAN USING SPATIAL ECONOMETRICS APPROACH

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SHAKIBAEE ALIREZA; AHMADINEJAD MOHAMADREZA; TALEGHANI FATEMEH; KAMALALDINI ZAHRA

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Journal: JOURNAL OF SUSTAINABLE GROWTH AND DEVELOPMENT (THE ECONOMIC RESEARCH) Year:2016 | Volume:16 | Issue:4 Page(s): 169-192

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Title

EXAMINING THE CONVERGENCE OF THE TAX CAPACITY IN THE SELECTED PROVINCES OF IRAN USING SPATIAL ECONOMETRICS APPROACH

Author(s)

SHAKIBAEE ALIREZA | AHMADINEJAD MOHAMADREZA | TALEGHANI FATEMEH | KAMALALDINI ZAHRA | Issue Writer Certificate

Keywords

TAX CAPACITYQ2

CONVERGENCEQ2

PROVINCES OF IRANQ2

SPATIAL ECONOMETRICSQ2

Abstract

Societies and governments have considered tax as one of the most important ways of public financing. Moreover, identifying new TAX CAPACITY to improve tax status and to increase tax incomes is assumed substantial. On the other hand, most economists believe that economic status of a country is affected not only by the economic performance of region but also by the adjacent zones. Therefore, ignoring such spatial factors and linkages may negatively affect the performance of that region. Accordingly, CONVERGENCE and the related subjects are increasingly drawing the attention of more economists. The present study tries to examine the TAX CAPACITY CONVERGENCE among Iran's provinces during 2001-2011 using SPATIAL ECONOMETRICS in MATLAB software. The findings indicate that meaningful and negative coefficient of the lagged dependent variable represents the CONVERGENCE of the tax to value added (VA) ratio to its long-term path.

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APA: Copy

SHAKIBAEE, ALIREZA, AHMADINEJAD, MOHAMADREZA, TALEGHANI, FATEMEH, & KAMALALDINI, ZAHRA. (2016). EXAMINING THE CONVERGENCE OF THE TAX CAPACITY IN THE SELECTED PROVINCES OF IRAN USING SPATIAL ECONOMETRICS APPROACH. JOURNAL OF SUSTAINABLE GROWTH AND DEVELOPMENT (THE ECONOMIC RESEARCH), 16(4), 169-192. SID. https://sid.ir/paper/86655/en

Vancouver: Copy

SHAKIBAEE ALIREZA, AHMADINEJAD MOHAMADREZA, TALEGHANI FATEMEH, KAMALALDINI ZAHRA. EXAMINING THE CONVERGENCE OF THE TAX CAPACITY IN THE SELECTED PROVINCES OF IRAN USING SPATIAL ECONOMETRICS APPROACH. JOURNAL OF SUSTAINABLE GROWTH AND DEVELOPMENT (THE ECONOMIC RESEARCH)[Internet]. 2016;16(4):169-192. Available from: https://sid.ir/paper/86655/en

IEEE: Copy

ALIREZA SHAKIBAEE, MOHAMADREZA AHMADINEJAD, FATEMEH TALEGHANI, and ZAHRA KAMALALDINI, “EXAMINING THE CONVERGENCE OF THE TAX CAPACITY IN THE SELECTED PROVINCES OF IRAN USING SPATIAL ECONOMETRICS APPROACH,” JOURNAL OF SUSTAINABLE GROWTH AND DEVELOPMENT (THE ECONOMIC RESEARCH), vol. 16, no. 4, pp. 169–192, 2016, [Online]. Available: https://sid.ir/paper/86655/en

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