جستجوی مقالات مرتبط با کلیدواژه "مالیات بر درآمد اشخاص حقوقی" در نشریات گروه "اقتصاد"

This paper has been written in order to investigate the economic effects of corporate income tax rate adjustment in Iran’s economy. For this purpose, the Computable General Equilibrium model (CGE) has been used. The data has been taken from the latest Iranian Social Accounting Matrix (SAM), prepared by the Parliament Research Center and has been analyzed using GAMS software. The policy analysis has been done in the form of three scenarios: a 10%, 15% and 20% reduction in the corporate income tax rate. The results showed that the reform of the corporate income tax rate led to an increase in investment, employment, GDP and household consumption expenditures, as well as a reduction in government revenue and inflation. According to the findings of the paper, which show the positive effects of policy implementation outweigh its negative effects, it is suggested that the government reduce the corporate income tax rate by 15%.