جستجوی مقالات مرتبط با کلیدواژه « direct taxes » در نشریات گروه « اقتصاد »

How taxes are determined has an undeniable impact on social justice. Tax, as a tool for implementing financial and social policies, can be considered as a means to implement the government's financial policies on the one hand, and on the other hand, by applying some facilities to some sections of the society, it can also facilitate the implementation of the government's social policies. The meaning of tax justice is the right, appropriate and proper distribution of the tax burden on the taxpayers. For this purpose, this article aims to identify justice-oriented indicators in two main tax laws in Iran, i.e. Direct Taxes Law and Value Added Tax Law. Therefore, the research method is mixed. Based on this, in the first part of the research, using the content analysis method, 68 indicators were calculated based on the four traits of Proportion, equality, inclusiveness and fairness for tax-centered justice, and in the quantitative part of the research, the results were obtained by forming an expert group including 35 questioned tax experts and It was evaluated and ranked through binomial and Friedman tests. Finally, suggestions were made for the expansion of tax justice.

In recent years, tax revenues have become particularly important due to the increase in international sanctions and the decline in oil revenues; as the most important source of income, tax revenues have an impact on economic growth. Determining the impact of different taxes on economic growth in business cycles can be effective in the use of efficient tax policies. Therefore, in the present study, our aim is to investigate the effect of tax revenues by type of taxes in the country's business cycles in the period 2005: 1-2018: 2 quarterly in the form of Markov rotational model.. The results show that income tax has no significant effect in recession and no significant effect in boom. Taxes on companies and taxes on goods and services, regardless of the business cycles that affect the country's economy. Also, import tax has no significant effect during the boom period and has had an effect during the recession. The effect of growth of the country's total tax revenues shows that if the country is in a recession, it will have a negative and significant effect, and if it is in a state of prosperity, it will have a positive and significant effect. The growth of the exchange rate and the growth of oil prices will have a significant impact in all periods. In times of recession, the goal should not be to increase tax revenues alone, but the growth of taxes should be based on the business period and the type of tax, and also based on the results of indirect tax growth in the conditions of the country's economy can be fruitful.

The importance of taxes in financing the state budget and exploiting it in the implementation of fiscal policies aimed at redistribution of wealth and income as well as optimal allocation of economic resources among different sectors has revealed more and more the need for identifying the key factors affecting the tax revenues and examining how they affect. In this study, while investigating the factors affecting the direct taxes and their related theoretical basics in the Iranian economy, selecting the important variables affecting the direct taxes of Iranian economy during the period 1972-2018 using dynamic TVP-DMA models was considered. After selecting the important variables affecting the direct taxes through the estimations made by the model, the instantaneous reaction functions or reactions resulting from the changes of these variables and their effects on the growth of the direct taxes in the aforementioned time periods using TVP-FAVAR models were also investigated. The results of this research based on the outputs of TVP-DMA and TVP-DMS models show that in Iranian economy, the variables of “openness degree of economy”, “growth of development budget”, “inflation”, “average tax rate”, and “real income growth” are respectively the most important variables affecting the growth of direct taxes. Examining the effects of these variables on the development of the direct taxes during the study period shows that the openness degree of economy, growth of development budget, average tax rate in the sector of direct taxes, and real income growth have had a positive effect on the growth of direct taxes over many years. The impact of inflation on the growth of the direct taxes in the Iranian economy has been changing over the period, and it has been positive for some years and negative for other periods. Therefore, based on the results of the model, the question of whether the impact of inflation on the growth of direct taxes in the Iranian economy is positive or negative cannot be answered, because the simultaneousness of the inflation and other economic (growth and unemployment rates, etc.) and tax developments (tax breaks, rate changes, etc.) is the main determinant of how this variable affects the growth of direct taxes

One of the most challenging issues in tax policy debates is the trade-off between direct and indirect taxes. The main question is that should policy-maker focus on increasing direct taxes or indirect taxes? Accordingly, this paper investigates the issue of trade-off between direct and indirect taxes using a self- exciting threshold autoregressive (SETAR) model in Iran for the period 1971-2017. The findings showed direct and indirect taxes had affected on economic growth in a tree-regime structure. In the first regime (years that economic growth is less than -6.41%), the effect of direct and indirect taxes (% GDP) on economic growth was not significant. In the second regime (years that economic growth is greater than -6.41% and less than 9.47%), this effect was positive and significant for indirect taxes and insignificant for direct taxes. Finally, in the third regime (years that the economic growth is greater than 9.47%), direct and indirect taxation (% GDP) has had a significant negative and significant positive effect on economic growth, respectively. Therefore, it can be inferred that in the range of economic growth greater than -6.41%, a trade-off can be assumed to increase indirect taxes rather than direct taxes, so that has a positive effect on economic growth.

Since taxes in general and direct taxes in particular have negative effects on real output, and direct taxes are the main sources of government tax incomes, the effect of direct taxes on real output is an important concern for policy makers. On the other hand, taxes have different effects on real output in various economic environments; one of them is different inflationary environments. The purpose of this study is to investigate the impact of direct taxes on real gross domestic product in one of the most important environmental components; that is, inflationary environment in Iran's economy. Therefore, at first we used Markov Switching method to determine the different inflation regimes in Iran. Then, the effect of inflationary environments on the relationship between direct taxes and real output was estimated by using dummy variables. The results show the existence of the long-run equilibrium relationship. The results indicate that when taxes increase in high inflationary environment, it has a negative and significant impact on real output. In effect, if taxes increase one percent, the real GDP reduce 0.448 percent. When there is a shift to low inflationary environment (the third regime), direct taxes have positive and significant effect on real output. In this regime, one percent increase in direct taxes cause real output to decrease by about 0.045 percent.

Controlling of income inequality is one of the most important economic tasks of governments. In order to reduce the income inequality, governments should analyze people's incomes change. The distribution of income and efforts to improve it are the most important issues that governments face them. The income distribution is impacted by important factors. The aim of this study is to evaluate the effects of direct and indirect taxes on income distribution in 27 selected provinces of Iran during the period 2006-2015 with using Generalized Method of Moments (GMM) regression. The estimation results show that direct tax has a positive relationship with the Gini coefficient, which means that the income distribution situation becomes worse with an increase in the direct tax. Besides, the indirect tax has a negative relationship with the Gini coefficient, i.e., increase in the indirect tax lead to the income inequality become better. These findings emphasize the importance of the indirect tax. Moreover, GDP has a significant and negative effect on the income inequality. The consumer price index affect significantly and positively income inequality

Undesirable social and economic consequences of income inequality persuade the governments to give a first priority to the income distribution improvement and pursue plans to reduce inequality in the form of income redistribution policy, resource allocation and stabilization of macroeconomic indices. Taxes in addition to being the most important source of government revenues are one of the most effective policy tools in improving income distribution. In this paper, using a FAVAR method and quarterly data for the period 1990-2014 for 99 macroeconomic variables, the impact of direct taxes on the Gini coefficient, as an indicator of income distribution, have been explored. Impulse response functions show that a positive shock of one standard deviation in direct taxes causes a sustainable reduction in the Gini coefficient and improves income distribution. Also, variance decomposition results show that after the fourth season, tax shocks have the most important role in the dynamics of Gini coefficient. This study also rejects Kuznets Hypothesis for the Iranian economy.

One of the most important problems facing the government in Iran is insufficient government tax income and low share of this income in the government budget. Furthermore, according to the available evidence, this phenomenon is growing; so investigating effects of business climate indicators as one of the most important factors in the tax system is essential. Accordingly, with using PLS, and panel data in XLSTAT and Eviews software, the most important influential factors on direct and indirect taxes among the 30 business climate indicators are reviewed. Based on PLS method, between 30 reviewed indicators, five indexes of the multiplicity of taxes, assets transaction cost, the overall rate of taxes, import duties and charges have the highest contribution in the collection of direct and indirect taxes. Then, in separated panels, effects of selected indicators on the collection of direct and indirect taxes are estimated in the different provinces. Results of the panel data estimation on indirect taxes reflect the fact that, the variables of overall rate of taxes (74 hundredths), the cost of imports (22 hundredths), transaction costs of assets (0.5 hundredths); multiplicity of taxes (5 hundredths) and time to pay taxes (0.5 hundredths) have larger impacts on the collection of indirect taxes. In the case of direct taxes, the overall rate of taxes and duties (30 hundredths), cost per transaction per asset (11 hundredths); the multiplicity of taxes (1.5 hundredths) and the cost of imports (one hundredth) have greater impacts. According to these results, the overall tax rate and duties are the most important factor influencing on the collection of direct and indirect taxes. Price variables, in other words, affect the collection of direct and indirect taxes in the country more than actual variables, which is because of low size of supply of services and products and a high share of the non-official economy of the national economy.