hasti bagheri; Asqar Abolhasani Hstyany; Yeganeh Mousavi Jahromi; kamran mani
Abstract
Today, taxes play an important role in the economic growth and development of countries by maintaining the existence of the government and financing social programs and infrastructure investment. Also, taxation helps to allocate resources, redistribute income and correct negative externalities as well ...
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Today, taxes play an important role in the economic growth and development of countries by maintaining the existence of the government and financing social programs and infrastructure investment. Also, taxation helps to allocate resources, redistribute income and correct negative externalities as well as support domestic industries. Therefore, tax evasion reduces the role of tax effectiveness in the mentioned cases. The relevance of the subject of the study is evident from the fact that every year an important part of financial income is lost through the activities of financial planning, financial evasion and tax evasion carried out by the private sector. The purpose of this article is to investigate the relationship between tax evasion and economic growth during the period of 1399-1390 Iran. For this purpose, seasonal data from Denton's method and estimated tax evasion data have been used. In this study, in the form of a three-part model, the effect of extra-fiscal on economic growth has been investigated using Autorgessive distributed lag (ARDL). The results show that in the short term, in the economic growth model, the coefficient of tax evasion variables, employment rate, foreign investment and oil income is negative. However, in the long run, the impact of tax evasion, employment rate, oil revenue and average tax burden on economic growth is positive. Despite the fact that the coefficient of foreign investment is not significant.
s
Mohammad Hassan Fotros; ali dalaei milan
Volume 7, Issue 25 , November 2016, , Pages 65-84
Abstract
Planning for economic development and making a decision for the implementation of economic policies, need to understand the performance of the whole economy, including the official sector and the underground sector. Understanding the performance of the whole economy requires to know economic information ...
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Planning for economic development and making a decision for the implementation of economic policies, need to understand the performance of the whole economy, including the official sector and the underground sector. Understanding the performance of the whole economy requires to know economic information system situation and its efficiency. This study used a DSGE model framework for modelling the underground economy and the effect of oil shock, fiscal impulses (such as changing tax rates) and the shock of productivity on the official economy and underground economy. The results of the evaluation showed that the present model was well able to simulate cyclical behavior and volatility of the variables. The results also showed that a positive impulse to the productivity of official sector caused an increase in official production and a decrease in underground economy and this consequently reduced tax evasion and increased government revenue. On the contrary an impulse to the underground sector productivity of, leaded to a decrease in official production, an increase in underground production and consequently an increase in tax evasion and reducing the government's revenues. Furthermore, a positive shock in the corporate tax rate and income tax rate reduced the official production, increased underground production and tax evasion and decreased government revenue. Positive shock to oil revenues increased official production and reduced underground economy and consequently reduced tax evasion and increased revenue for the government..
