جستجوی مقالات مرتبط با کلیدواژه "quantitative regression" در نشریات گروه "عمران"

Capital, as an important factor in production patterns, has a fundamental and decisive role in the production process of all economic sectors, and its lack is considered one of the most important restrictions on the economic growth of countries. One of the factors affecting investment in the transportation sector is tax. Therefore, it is important to investigate the relationship between tax morale and tax evasion on the flow of investment in the transportation sector in the country's economy. Considering the importance of the topic, in this study, the effect of tax spirit and tax evasion on the inflow of investment in Iran's transportation sector during the years 1357-98 has been investigated using the quintile regression approach. The results show that the low tax morale variable has a negative effect on the investment flow in the transportation sector and this effect is statistically significant at the 5% error level, and the estimated coefficients show that with a one percent increase in the low tax morale (with a constant assumption) presence of other factors), the investment flow in Iran's transportation sector will decrease between 8.24 and 6.12 percent. Also, the tax evasion variable has a negative effect on the investment flow in Iran's transportation sector and is statistically significant in the 2nd to 6th quintiles, and the estimated coefficients show that with a one percent increase in the tax evasion variable and assuming other factors are constant, The investment flow in Iran's transportation sector decreases between 0.06 and 0.12 percent. Also, the results show that the effect of the variables of tax savings and added value of the transport sector on the investment flow in Iran's transport sector is positive and the effect of the interest rate variable on the investment flow in the transport sector of Iran is negative and significant in quintiles 1 to 6..