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Paper Information

Journal:   JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT)   DECEMBER 2013 , Volume 7 , Number 24; Page(s) 139 To 159.
 
Paper: 

INVESTIGATING THE EFFICIENCY OF TAX SYSTEM CONSIDERING TAX COLLECTING LAGS IN IRAN

 
 
Author(s):  AMIN RASHTI NARCISS, ARSHAD FATEME
 
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Abstract: 

The existence of petrol revenues as a Sources of government revenues in Iran has caused to a malfunction in tax system and then the lag getting of tax revenues by government. Therefore, inflation is the diminishing factor of the value of real tax revenue through lags duration. In this research the efficiency of tax system concerning Tanzi theory is considered. More than lags calling to account, the price elasticity of demand have been calculated and this elasticity is lower than one that confirm Tanzi theory based on “if tax system to be inflexibility and long lag in collection are seen, real tax revenue decreases”. Studying data are used quarterly (1: 1369-3: 1389) in this research. The calculated average of tax lags in prepared essay is 15 months. So, not only inflation has increased, but also the real tax revenue is instrumental in its decreasing. Concerning the deduction of real tax revenue as the result of inflation, budget deficit increases as well.

 
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References: 
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