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

The tax system provides the necessary financial resources for the administration of the country to use the collected resources for the welfare of the majority of the society and the improvement of public infrastructure; Therefore, the survival of the political and administrative system of any country requires the existence of an efficient tax system. In this regard, the aim of the current research is to analyze the effect of tax complexity and fairness on economic welfare in Iran in the period 1977 to 2021, and using the linear and non-linear ARDL method, the research model has been estimated in two symmetric and asymmetric formats. For this purpose, tax complexity was calculated using the Harishman-Herfindahl index and economic well-being with the combined index of economic well-being. The moving trend of the economic welfare index shows that the welfare fluctuates during the period under review. The average welfare index in the first and Sixth program has decreased compared to the previous period and has been increasing in the following periods and has an average of 40.62. The average complexity and fairness of taxation in the first, fifth and sixth plans have decreased compared to their previous sub-periods. The long-term results in the symmetric model show that the complexity tax is associated with the adverse effect for economic well-being, but tax fairness does not have a significant effect on economic well-being. In an asymmetric model, tax fairness has a direct and asymmetric effect on economic well-being; In such a way that the size of the positive effect of reductions in tax fairness on economic well-being is greater than increases in it. Tax complexity is also associated with an asymmetric effect on economic well-being. In such a way that only increases in tax complexity have an adverse effect on economic well-being. Inflation and unformal exchange rate have a negative effect on economic well-being, and per capita income has a positive effect on economic welfare. Also, in the years after the revolution until the end of the war and the years after the Joint Comprehensive Plan of Action, the level of economic well-being has decreased. According to the results, it is suggested that the government consider policies such as simplifying tax laws, creating a comprehensive and developed tax information system, reducing the cost of tax collection and imposing a tax on total income, and increasing the tax knowledge of taxpayers and tax experts, reforming put the tax system and diversity in tax bases on the agenda.

The main purpose of the current research is to investigate the factors affecting poverty in the provinces of Iran and specifically to focus on the analysis of the effect of tax complexity and fairness. For this purpose, using raw household income-expenditure data, the poverty gap index was calculated for 31 provinces in the period of 2011-2020. Then, by using dynamic panel data method and GMM estimator, the research model was estimated for urban and rural areas. The results of calculating the poverty index indicate that the poverty gap in rural areas (with an average of 38.62 Percent) is larger than in urban areas (with an average of 24.50 Percent). The results of the estimation in urban and rural areas confirm the phrase "poverty brings poverty". Tax fairness in both regions has a negative effect on the poverty gap, and the size of the effect in rural areas is more than three times that of urban areas. Increasing the complexity of the tax system in urban areas is detrimental to the poor and in rural areas it is beneficial to the poor. Inflation in both regions has an undesirable effect on poverty, and of course, in terms of effectiveness, the rate of its undesirable effect on poverty in rural areas is more than double that of urban areas. The increase in urbanization increases poverty in urban areas and the increase in rural population reduces rural poverty. Also, by moving towards goods-oriented production activities and increasing its share ...

The purpose of this paper is to identify factors affecting tax evasion with emphasis on financial development. For this purpose, we estimate an ARDL model for the period 1978 to 2014. Our results show that, at first, there is a long-run relationship between tax evasion and explanatory variables (financial development, literacy rate, government size and industry value added (%GDP). Secondly, financial development has a significant negative effect (in short-run and long-run) on tax evasion. In other words, higher financial development leads to lower tax evasion. This finding is consistent with the theoretical expectation. Thirdly, literacy rate, government size and industry value added (%GDP) have a significant negative effect on tax evasion. That means tax evasion is decreases by increasing each of them. Also, the variables of GDP per capita and tax complexity did not have a significant effect on tax evasion.

One of the most important concerns of economists is identification of the economic growth determinants. Meanwhile, institutional factors are of important ones. This paper aims to empirically investigate the effect of tax complexity, as a determinant institutional factor of economic growth in 42 relatively developed economies during 2008-2016. The tax complexity variables include: the time spent for payments, the number of payments, and the distance to frontier or the best tax performance, these measures data are extracted from "tax payment" report under the section of doing business that is published by the World Bank, each year. The reason for selecting more developed countries is the complexity tax data on these countries is more reliable than other countries. The findings from a dynamic panel data model using the generalized method of moments (GMM) show that tax complexity has a negative effect on the economic growth of the relatively developed countries. In other words, the more complicated tax system, the less economic growth can be observed in these countries.