Esmail Ahmadi; Mohsen Zayanderoodi; Ali Raeispour; Alireza Shakibaee
Abstract
The purpose of this research is to investigate the efficiency of provincial tax affairs offices and their effect on tax revenues. To do this, depending on the type of variables used, DEA and BCC model, and the non-Controllable variables model (NCN) output-axis-return to variable scale (VRS) were used ...
Read More
The purpose of this research is to investigate the efficiency of provincial tax affairs offices and their effect on tax revenues. To do this, depending on the type of variables used, DEA and BCC model, and the non-Controllable variables model (NCN) output-axis-return to variable scale (VRS) were used in the years 2010 and 2013. The research results show that only 7 tax administrations include tax offices in provinces Tehran, Boosher, Hormozgan, Sistan va Baloochestan, Markazi, Kerman and Khoozestan were efficient in these two years. This has made about 20% of tax revenue is not received due to inefficiency. The results also indicate that, although in the first three years of the fifth development plan, the value added of various sectors of the economy has increased nicely, but tax revenue growth has failed to move with these sectors. Therefore, if an appropriate mechanism for modeling the offices identified in this study as a reference can be created, it can also increase the efficiency of these departments at the level of the reference agencies, achievement of tax revenues and lower budget expenditures. Moreover, it is necessary to apply policies to increase the value added of various economic sectors as policies outside the control of the tax organization.
Seyed Kamal Sadeghi; Reza Ranjpor; Fateme Bagherzadeh Azar; Soha Mousavi
Volume 20, Issue 65 , February 2016, , Pages 37-61
Abstract
In developing countries like Iran, fiscal policy instruments- especially taxes- affect the competitive power of financial markets and the performance of banking and non- banking institutions in these markets. Thus, the quality of combination of financial markets and tax policies for economic growth ...
Read More
In developing countries like Iran, fiscal policy instruments- especially taxes- affect the competitive power of financial markets and the performance of banking and non- banking institutions in these markets. Thus, the quality of combination of financial markets and tax policies for economic growth has raised many issues. On the one hand, theories state that any increase in taxes leads to a reduction in investment funds and has an opposite impact on financial markets. On the other hand, they state that taxes reduce market fluctuations and prevent financial crises. This paper studies the impact of taxes on financial market in Iran during 1970 – 2011 by using Bounds test and Auto-Regressive Distributed Lag (ARDL) model. Results show that taxation has a positive effect on financial markets. This indicates that the role of taxation, according to improvements in state’s tax system in recent years, has become more prominent in the further development of financial markets.
Majid Sameti; Mohammad Reza Ghasemy; Horam Osmanpoor
Abstract
Tax capacities and the lack of justice in taxing Iranian provinces are among the authorities’ concerns. Therefore, identifying the tax capacity of provinces is an inevitable necessity. Various methods of econometrics, Input-Output models, the frontier-function model, and fuzzy time series have ...
Read More
Tax capacities and the lack of justice in taxing Iranian provinces are among the authorities’ concerns. Therefore, identifying the tax capacity of provinces is an inevitable necessity. Various methods of econometrics, Input-Output models, the frontier-function model, and fuzzy time series have been used to estimate tax capacity. The main problem with these methods is that they implement the estimation based on the past data. In this study, the application of fuzzy logic control (FLC) method to determine the tax capacity of the Iranian provinces in the year 2011 is one step in solving this problem. The results of the study showed that except for Tehran, there is a potential tax capacity in other provinces of the country. In most of the provinces, tax effort is not only at low level but it also has a high dispersion, which shows that taxation from the provinces has not been based on justice. Also, ability of tax payment of the country can increase.
