جستجوی مقالات مرتبط با کلیدواژه "مالیات بر درآمد شرکت ها" در نشریات گروه "اقتصاد"

Investigating and Comparing the Effects of Corporate Income Taxes and Government Expenditures on Unemployment Rates in Iranian ProvincesAbstract:Unemployment is one of the most significant economic and social issues in the country, with extensive implications for people's lives and economic development. Reducing the unemployment rate through various policies, including changes in government expenditures and tax rates, is a matter of concern. Given the importance of the issue of unemployment at the provincial level in Iran and the necessity of identifying the factors affecting it, this study seeks to investigate and compare the effects of corporate income taxes and government expenditures on the unemployment rates in Iranian provinces during the years 2008-2021. The model under study is dynamic, as the unemployment variable is influenced by its past values, thus creating autoregressive conditions. Accordingly, the econometric method used in this study is generalized method of moments (GMM). The results showed that corporate income taxes, the unemployment rate in the previous period, and urbanization have a positive impact on unemployment. On the other hand, economic growth variables and the government expenditure index have a significant negative effect on unemployment. Considering that the coefficient of corporate income taxes is greater than the estimated coefficient of government expenditures, corporate taxes have a more significant impact on the unemployment rate than government expenditures. Based on the results, it is suggested that the policy-making process should prioritize reducing corporate income taxes and allocating government expenditures towards job creation and business development. 

Taxes are one of the most important financial policy tools and can help the government to ensure people's welfare. Therefore, in this study, the effect of increasing and decreasing corporate income tax on the welfare of urban and rural households has been investigated. To investigate the impact of the mentioned tax changes on the welfare of households at the macro level, the method of the standard calculable general equilibrium model has been used. To estimate the general balance model, the social accounting matrix of Iran 2013 was used. The model has been solved using GAMS software in two scenarios that include increasing and decreasing corporate taxes. In order to check the welfare of the household, the index of equivalent changes has been used. The findings indicate that in the first scenario, with the application of 10, 20 and 50 percent increase in corporate tax, the welfare of urban households decreases, but the welfare of rural households increases slightly.The welfare of all households decreases in these scenarios. In the second scenario, with the reduction of this tax in the previous three cases, the welfare of the urban household increases and the rural household experiences a slight decrease in welfare,

This study investigates the effects of increasing and decreasing corporate income tax on urban and rural household welfare. To estimate the general equilibrium model, the social accounting matrix of Iran in 2011 has been used. The model is solved in two scenarios, which include increasing and decreasing corporate taxes. Equivalent Variation index has been used to assess household welfare. Findings indicate that in the first scenario, 10, 20 and 50 percent increase in corporate taxes, decrease the welfare of urban households, but the welfare of rural households’ increases slightly. In these scenarios, the total welfare of urban and rural households decreases. In the second scenario, with the reduction of corporate taxes, the welfare of the urban household has an increasing trend and the rural household experiences a slight decrease in welfare. In this case total welfare increases. Since with the reduction of corporate income tax, the total welfare of households’ increases, so it is suggested that corporate income tax be reduced and replaced with other taxes. Due to the decrease in the welfare of rural households in this case, it is necessary to implement supportive policies to compensate for the welfare of rural households.

Corporate income taxes are the major source of tax revenues. This tax affects the systematic risks that companies confront with. Based on the data about 283 companies over period 2004-2011، we use random effects panel data models to examine the relationship between companies'' income، profit before tax and the beginning retained earnings Results of this study indicate that there is no specific relationship between systematic risk and the amount of tax paid by the companies; Among all companies only 93 fail to show significant effects of systematic risk. Additionally، the sign of the coefficient for the systematic risk variable is not the same for all the companies. The findings also imply that there is a significant and positive relationship between the ratios of profit before tax to nominal capital and the beginning retained earnings with ratio of tax to nominal capital of the companies. Moreover، the magnitude of the coefficient on the ratio of profit before tax to nominal capital is larger than the beginning retained earnings to nominal capital.

In this research, it was aimed to investigate and analyze the effect of replacement of value added tax (VAT) with income tax as to product companies in Golestan province.To do so, the data of the absolute income tax of some 67 companies were gathered from their tax records. Then the value added tax of each company was estimated, applying the additive method and using the rates of four scenarios; 1.5, 3, 7 and 10 percents.The analysis of the data indicates that the research data wasnt normal, therefore Wilcoxon's nonparametric tests and Friedman's tests were used to examine the research assumptions.The research results show that the replacement of value added tax at lower rates of 1.5 and 3 percents with income tax as to the product companies will cause a reduction in tax revenues of the province.While the replacement of the value added tax at rates of 7 and 10 percents for the income tax in the companies will lead to an increase in tax revenues of the province.

Destination-based value added taxes (VATs) are commonly thought to encourage exports, while exports are exempt from tax but imports are taxed. Hence, it is a commonplace belief that value added tax encourages exports. The theory of international trade offers very different prediction. In the theoretical point of view, destination- based nature of VAT should have no effect on exports and imports. The reason is that exchange rate adjusts to undo the effects of VAT on exports and imports. Thus, in this study, the effect of value added tax on net exports has been examined in Iran and other Asian countries from 1985 to 2008. To this end, firstly a hypothesis is tested in which VATs affect net exports of the selected countries. Also, another hypothesis has been tested in which corporation income tax, as a domestic tax and an alternative of the value-added tax, affects net exports of the countries under consideration. For this purpose, this study has specified a theoretical and empirical net export model, and then has estimated the model by using the generalized method of moment (GMM). The estimation results show that value added tax has a negative effect on net exports in the short run. In addition, value added tax has been neutral and has had no impact on net exports in the long run. Unlike value added tax, corporation income tax has had a positive and significant effect on net exports in the short- run.