publication . Article . 2014

Analyzing the Effect of Economic Variables on Total Tax Revenues in Iran

Mehdi Basirat; Fatemeh Aboodi; Abdulmajid Ahangari;
Open Access
  • Published: 01 Jan 2014 Journal: Asian Economic and Financial Review, volume 4, issue 6 June, pages 755-767
Abstract
As the government’s source of revenue, taxes play a major role in the construction and economic development of a country. Accurate knowledge of factors affecting tax revenues provides the policymakers with a clear horizon for economic planning. This study mainly aimed to examine the effect of economic variables on total tax revenues between 1974 and 2011. Accordingly, the Auto regression Distributed Lag (ARDL) Model was used. Results indicated that exchange rate with 0.71398, import with 0.53781, and the value-added of industry sector with 1.0841 had a positive significant relationship with total tax revenues. Moreover, the value-added of agriculture sector with...
Subjects
free text keywords: ARDL, Exchange rate, Import, Value-added of agriculture sector, Value-added of industry sector, Value-added of oil sector, Total tax revenues.
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