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Paper Information

Journal:   IRANIAN JOURNAL OF APPLIED ECONOMICS   winter 2018 , Volume 7 , Number 23 ; Page(s) 39 To 55.

The Effect of Regularity Quality on Tax Revenue: A Panel Data Approach

* Firoozkooh Azad University, Department of Economics, Firoozkooh
One of the most important factors that weakens and renders tax policies ineffective is complexity and ambiguity in regulations. This problem undermines the efficiency of tax policies. In order to guarantee the effectiveness of the taxation system, regulations should be comprehensively defined and guaranteed. In this regard, the main objective of this paper is to analyze the effect of regulatory burden on tax revenue in selected middle income countries. Results from model estimation, using the Generalized Method of Moments and Random effect in selected middle income countries in the period 2003-2013 shows that regulatory burden has a positive and and significant effect on tax revenue in selected countries. Improving the Regularity Quality will lead to a reduction in market disruptions, the establishment of new economic enterprises, increased incentives for entrepreneurship, improved labor quality, increased investment and increased private sector activity. Improving regulatory quality will also increase efficiency and reduce administrative and financial corruption and reduce barriers to tax revenues. Therefore, streamlining regulations, removing personal perceptions of them, and creating harmonized, easy and understandable regulations for everyone to increase tax revenues is a fundamental requirement.
Keyword(s): Regularity Quality,Tax Revenue,panel data
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