MEASURING TAX EFFORT (A CASE STUDY OF THE MIDDLE- INCOME COUNTRIES)

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AMINRASHTI NARSIS; FAHIMIFAR FATEMEH; SIAMIARAGHI EBRAHIM

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Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2011 | Volume:NEW SERIES - 19 | Issue:10 (58) Page(s): 75-96

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Information Journal Paper

Title

MEASURING TAX EFFORT (A CASE STUDY OF THE MIDDLE- INCOME COUNTRIES)

Author(s)

AMINRASHTI NARSIS | FAHIMIFAR FATEMEH | SIAMIARAGHI EBRAHIM | Issue Writer Certificate

Keywords

TAX EFFORTQ2

TAX CAPACITYQ2

MIDDLE- INCOME COUNTRIESQ2

PANEL- DATAQ2

Abstract

Taxes have been the most significant income sources of governments from a long time ago and one of the main concerns of governors and policymakers is optimal collecting taxes of whole existing capacities. The aim of this paper is to estimate TAX CAPACITY and to calculate TAX EFFORT among MIDDLE- INCOME COUNTRIES. Panel data method, data from 1995-2009 and Stata software have been used to estimate model coefficients and then TAX EFFORT has been measured by using these coefficients. The results show that Iran obtains the least amount of TAX EFFORT indicator among others.

Cites

TAX EFFORTS IN IRAN IN COMPARISON WITH THE COUNTRIES LISTED IN IRANIAN VISION DOCUMENT (SOUTHWEST ASIA COUNTRIES)

References

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APA: Copy

AMINRASHTI, NARSIS, FAHIMIFAR, FATEMEH, & SIAMIARAGHI, EBRAHIM. (2011). MEASURING TAX EFFORT (A CASE STUDY OF THE MIDDLE- INCOME COUNTRIES). TAX JOURNAL, NEW SERIES - 19(10 (58)), 75-96. SID. https://sid.ir/paper/89675/en

Vancouver: Copy

AMINRASHTI NARSIS, FAHIMIFAR FATEMEH, SIAMIARAGHI EBRAHIM. MEASURING TAX EFFORT (A CASE STUDY OF THE MIDDLE- INCOME COUNTRIES). TAX JOURNAL[Internet]. 2011;NEW SERIES - 19(10 (58)):75-96. Available from: https://sid.ir/paper/89675/en

IEEE: Copy

NARSIS AMINRASHTI, FATEMEH FAHIMIFAR, and EBRAHIM SIAMIARAGHI, “MEASURING TAX EFFORT (A CASE STUDY OF THE MIDDLE- INCOME COUNTRIES),” TAX JOURNAL, vol. NEW SERIES - 19, no. 10 (58), pp. 75–96, 2011, [Online]. Available: https://sid.ir/paper/89675/en

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