AN ESTIMATION OF BUSINESS AND PROFESSION / CORPORATE INCOME TAX EFFICIENCY IN PROVINCIAL TAX OFFICES

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ARABMAZAR A.A.; DEHGHANI ALI

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Paper Information

Journal: Journal of Tax Research Year:2010 | Volume:NEW SERIES - 17 | Issue:7 (55) Page(s): 45-64

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Title

AN ESTIMATION OF BUSINESS AND PROFESSION / CORPORATE INCOME TAX EFFICIENCY IN PROVINCIAL TAX OFFICES

Author(s)

ARABMAZAR A.A. | DEHGHANI ALI | Issue Writer Certificate

Keywords

TAX EFFICIENCYQ2

TAX EFFORTQ2

BUSINESS AND PROFESSION INCOME TAXQ3

CORPORATE INCOME TAXQ2

Abstract

Estimating tax capacity of a region or of the whole country provides the information needed for responding to financial and executive problems resulted from the implementation of economic policies. The present study aims at estimating tax capacities of the two tax categories, “business and profession income tax” and “corporate income tax” in the Iranian provinces through making use of the data of some effective variables. To this end, we have explored the variables involved in tax revenues of the provinces, and by using data of 28 different provinces within the time span 1379-1385 (2000-2006), we have resorted to SFA method to estimate the efficiency of each tax category in question in any of the Iranian provinces. According to the findings obtained, as for the BUSINESS AND PROFESSION INCOME TAX, the average TAX EFFICIENCY of developed provinces (excluding Tehran Province) for the period in question has been 72.3% while it has been 66.5% in less developed provinces. And as for corporate tax income, the average TAX EFFICIENCY of developed provinces (excluding Tehran Province) has been 47.8% while it has been 72.4% in less developed provinces. The present research has calculated the “tax inefficiency” of each province as the gap between the potential and realized legal capacities. As for TAX EFFORT indices, the results show that over time, the average TAX EFFORT has decreased for BUSINESS AND PROFESSION INCOME TAX but it has increased for CORPORATE INCOME TAX.

Cites

مالیات بر عملکرد شرکت نفت و کارایی سازمان امور مالیاتی کشور (رویکرد تحلیل پوششی داده ها)

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APA: Copy

ARABMAZAR, A.A., & DEHGHANI, ALI. (2010). AN ESTIMATION OF BUSINESS AND PROFESSION / CORPORATE INCOME TAX EFFICIENCY IN PROVINCIAL TAX OFFICES. TAX JOURNAL, NEW SERIES - 17(7 (55)), 45-64. SID. https://sid.ir/paper/89660/en

Vancouver: Copy

ARABMAZAR A.A., DEHGHANI ALI. AN ESTIMATION OF BUSINESS AND PROFESSION / CORPORATE INCOME TAX EFFICIENCY IN PROVINCIAL TAX OFFICES. TAX JOURNAL[Internet]. 2010;NEW SERIES - 17(7 (55)):45-64. Available from: https://sid.ir/paper/89660/en

IEEE: Copy

A.A. ARABMAZAR, and ALI DEHGHANI, “AN ESTIMATION OF BUSINESS AND PROFESSION / CORPORATE INCOME TAX EFFICIENCY IN PROVINCIAL TAX OFFICES,” TAX JOURNAL, vol. NEW SERIES - 17, no. 7 (55), pp. 45–64, 2010, [Online]. Available: https://sid.ir/paper/89660/en

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