FORECASTING DIRECT TAX REVENUES (FOR THE FIFTH FIVE-YEAR ECONOMIC, SOCIAL, AND CULTURAL DEVELOPMENT PLAN OF I. R. IRAN)

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AMIN RASHTI N.; REZAEI M.GH.

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Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2009 | Volume:NEW SERIES - 17 | Issue:6 (54) Page(s): 67-91

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Information Journal Paper

Title

FORECASTING DIRECT TAX REVENUES (FOR THE FIFTH FIVE-YEAR ECONOMIC, SOCIAL, AND CULTURAL DEVELOPMENT PLAN OF I. R. IRAN)

Author(s)

AMIN RASHTI N. | REZAEI M.GH. | Issue Writer Certificate

Keywords

DIRECT TAXESQ1

FORECASTINGQ2

TIME SERIES MODELSQ3

FIFTH DEVELOPMENT PLANQ3

ARIMAQ3

Abstract

One of the most important components of the government budget is the tax revenues. Having knowledge of tax volumes which can be collected from different tax bases will help the government in optimally allocating the resources for tax collection purposes, in doing exact financial plantings, and in identifying the extent to which citizens have participated in providing for the government’s public expenditures. In the present research, we have made use of statistical data of the years 1961-2005 in order to estimate direct tax revenues (corporate income tax, individual income tax, and property tax) of the years 2010-2014 (the period covered by the Fifth Five-Year Economic, Social, and Cultural Development). The findings indicate that direct tax revenues will have an increasing trend in the FIFTH DEVELOPMENT PLAN and that the ascending trend of corporate income tax has not deviated from its long-term trend up to the year 2005 in the sense that the collected taxes have all the time been less than forecasted but as from 2005 onward, due to the addition of the performance of oil sector, the collected revenues have been more than forecasted. On the hand, as for individual income tax, the collected revenues have been less than forecasted and the revenues collected from the property tax category have been more than forecasted.

Cites

STUDY THE EFFECT OF GOVERNMENT TAX REVENUE ON STOCK MARKET IN IRAN

References

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APA: Copy

AMIN RASHTI, N., & REZAEI, M.GH.. (2009). FORECASTING DIRECT TAX REVENUES (FOR THE FIFTH FIVE-YEAR ECONOMIC, SOCIAL, AND CULTURAL DEVELOPMENT PLAN OF I. R. IRAN). TAX JOURNAL, NEW SERIES - 17(6 (54)), 67-91. SID. https://sid.ir/paper/89687/en

Vancouver: Copy

AMIN RASHTI N., REZAEI M.GH.. FORECASTING DIRECT TAX REVENUES (FOR THE FIFTH FIVE-YEAR ECONOMIC, SOCIAL, AND CULTURAL DEVELOPMENT PLAN OF I. R. IRAN). TAX JOURNAL[Internet]. 2009;NEW SERIES - 17(6 (54)):67-91. Available from: https://sid.ir/paper/89687/en

IEEE: Copy

N. AMIN RASHTI, and M.GH. REZAEI, “FORECASTING DIRECT TAX REVENUES (FOR THE FIFTH FIVE-YEAR ECONOMIC, SOCIAL, AND CULTURAL DEVELOPMENT PLAN OF I. R. IRAN),” TAX JOURNAL, vol. NEW SERIES - 17, no. 6 (54), pp. 67–91, 2009, [Online]. Available: https://sid.ir/paper/89687/en

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