بررسي كارايي سيستم مالياتي در اقتصاد ايران با توجه به كشش قيمتي و وقفه مالياتي

Efficiency in the Iranian Tax System Price Elasticity & Tax Lag Concerns

Tax income is the most important source of income for government after the oil income in Iran. The tax system, however, suffers from two factors: long lags, and inflexibility. In this paper, we investigate the efficiency in the Iranian tax system with respect to the two factors above using co integration analysis for period 1982:3-2002:4. The results indicate that in the long run there is a twenty-two-month lag in tax collection, and, 9-18 month lag in short term. Since the tax system is not flexible enough in response to price changes, this time lag in tax collection along with inflation has led to a decline in real income tax.