جستجوی مقالات مرتبط با کلیدواژه "تلاش مالیاتی" در نشریات گروه "اقتصاد"

The significance of tax revenue as the primary source of government finance underscores the importance of accurately measuring tax efforts using unbiased methodologies. This study employs a state-space model and the Kalman filter algorithm to estimate tax effort as an unobservable variable within the tax revenue equation in Iran from 1970 to 2021.The findings reveal a nuanced relationship between various factors and the tax ratio. Per capita income exhibits a positive impact, while the agriculture share in GDP exerts a negative influence. Interestingly, the coefficients of openness and monetization initially have negative elasticity but transition to positive after reaching a certain threshold, indicating a dynamic relationship with the tax ratio. Conversely, the services and industry share in GDP demonstrate a positive effect on the tax ratio before reaching a peak, after which their squared coefficients turn negative.Tax effort in Iran, throughout the studied period, has never been more than 0.25 highlighting a significant disparity between actual and potential tax revenue and underscores inefficiencies within the tax system.

This study aims to model tax evasion and identify how these factors affect tax evasion. The current research is in the field of applied research. To achieve this purpose, the Bayesian averaging method has been used in the period from 1370 to 1399 in MATLAB 2021.In this research, 62 variables affecting tax evasion were included in the model and using the Bayesian averaging model approach, from 1 to 12 non-fragile variables affecting tax evasion were identified. The results show the fact that the inflation rate is the most non-fragile variable affecting tax evasion. Also, based on the results of the TVPFAVAR model, it was observed that the shock effect of macroeconomic variables (inflation, exchange rate, unemployment, budget deficit) on tax evasion was generally positive and strong, while the effect of cultural variables (tax culture, tax effort, tax morale), tax fairness and tax justice), generally has a small and negative effect on this variable.

This study seeks to model tax evasion and identify how effective factors affect tax evasion in the Iranian economy. Recent models show the failure of traditional models; Models do not have enough ability to model hidden variables such as tax evasion. The present study considers this failure in identifying explanatory variables and experimental model design. To achieve this, the Bayesian averaging method has been used in the period 1370 to 1397 in MATLAB 2021.In this study, 62 variables affecting tax evasion were entered into the model, and using the Bayesian averaging model approach, 1 to 12 non-fragile variables affecting tax evasion were identified. The results show that inflation is the most fragile variable affecting tax evasion. As a result, in tax evasion modeling, inflation has the highest direct relationship with tax evasion; Also, based on the results, the most important variables affecting tax evasion in modeling tax evasion in order of priority are inflation, exchange rate, tax culture, unemployment, tax fairness, tax effort, budget deficit, tax morale, privatization, tax complexity, value-added ratio. The GDP services sector, fair tax system. According to the results, both political and cultural, and economic factors have a significant impact on tax evasion.

In modern world, despite of mutual dependency, economic development especially in developing countries would be very challenging, without global active interaction. Hence, performing successful economic development plans is strongly dependent on international economic interaction and firmly is influenced by economic globalization phenomena. The purpose of this paper is investigating the globalization effects on tax capacity and tax effort by emphasizing on economic indicators in selected developing countries. For this purpose, we use a panel threshold regression approach during 1998-2014. Based on findings, the threshold value for globalization index is estimated 3. 87%. Also, results show if the growth of the globalization index in a developing country is more than 3.87 percent, the effect of industry value added, population growth, literacy rate and per capita income on the capacity and tax efforts would be positive; however, the effect of agriculture value added, inflation and Gini ratio on the tax capacity and tax effort would be negative. Moreover, if the rate of globalization growth is considered less than 3.87%, the effect of these variables will reduce. Finally, with respect to low threshold globalization index in I. R. Iran, this paper recommendation is speeding up to join the globalization and planning to achieve more open economy

The main purpose of this paper is, to design a dynamic model for evaluation of economic and tax policies on Iranian tax system by using system dynamics approach. For this purpose, we consider the tax effort, tax capacity and tax evasion subsystems. The simulation of this model has been accomplished during 2008-2025. The results of base model simulation show that, if current situation continues, situation of tax effort and tax evasion will not in good position and in 2025, only 66 percent of expected tax will be collected. Also the extent of tax evasion in years of the final simulation will be 35 percent. For study of necessary conditions in order to access to optimal status, different scenarios have been designed and simulated. The results of simulations show that, in order to access to the desired status, in addition to coordination and interaction among the variables, some attempts should be done simultaneously to reduce the inflation rate, increase welfare, and decrease the activities in underground economy, increase population growth, per capita revenue and taxes (taxes on consumption and import).

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.

Being aware of the determinants of tax capacity and the potential ability of the country to make use of this capacity is the key for any plans to increase tax revenues. In this article, a new specific definition of economic capacity of taxation has been given and on the basis of the information gathered from 20 different countries within the period1998-2006, the Iranian potential economic capacity of taxation has been estimated within the framework of panel data model. The results of the study show that the average economic capacity of taxes in Iran (excluding social security contributions) has been about 12.33 percent during the period in question. Therefore, it can be concluded that the actual performance of the country (7.1 percent) during the mentionedperiod has been quite low. In addition, the results of the study show that the tax effort index in Iran has been about 58 percent during the period under study.

Tax effort shows the percentage of nominal tax revenues being realized. In other words, the difference between the nominal and the realized tax bases indicates the tax effort and if the nominal tax base equals the realized, then we can say that a full tax effort has occurred. Both the economic literature and the empirical studies have considered the tax to national income ratio as the tax effort. Variables determining tax effort are classified into two categories (Bird, 2002): First, supply-side variables which are being used in most traditional studies including such variables as per capita income, share of value added of the agriculture sector, inflation, openness of the economy, and the extent to which tax collection authorities make efforts. Second, demand-side variables which explain the roles of social institutions and emphasize on the citizen's inherent motives and people's attitudes towards making use of benefits of paying taxes. The most important demand-side variables are tax morality, shadow economy, tax evasion and income distribution inequalities. In this paper, two methods have been used to study tax effort. The first is the econometrics method which has been used in most domestic and foreign studies. In this method, a part of demand-side variables such as per capita income, share of value added of the agriculture sector, inflation, and population growth is taken into account and after estimating the model, the tax effort exerted is measured in respect to taxes on consumption, wealth, business income, and corporate income both in the whole country and in the seven provinces of Tehran, Guilan, East Azerbaijan, Khorassan, Isfahan, Khouzestan, and Fars. But as for the second method, namely, the "system dynamics approach", the preliminaries of designing a model have been mentioned and the advantages thereof have been described. This method resolves the shortcomings of econometrical models and is able to make use of most of supply-side and demand-side variables and as such, it can eventually be used in forecasting tax revenues.