Author/Authors :
Sameni Keivani، Farshad نويسنده Department of Accounting, Roudsar and Amlash Branch, Islamic Azad University, Roudsar, Iran , , Almasi، Mohammad Reza نويسنده Dept. accounting, Ataturk University, Turkey , , Kamranzadeh Ezmareh، Abdolrahim نويسنده Department of Accounting, Germi Branch, Islamic Azad University, Germi, Iran , , Bayat، Morteza نويسنده Department of Accounting, Zanjan Branch, Islamic Azad University, Zanjan, Iran ,
Abstract :
The main objective of this study is to determine the impact of the government revenues on the government current
expenditures in Iran during 1982 to 2110. The paper uses the time series data which is taken from Central Bank of
Iran. For estimating and analyzing of the model is handled the OLS method using Eviews8 and SPSS software. The
model is applied the liner regression. Since the current government expenditures are government commitments, so
they must be highly Stability. This survey investigates how the government revenues changing effect on the
government expenditures. The results of the study show, in this model, the coefficients of the tax revenue, the oil
revenue and the other government revenues are 1.33, 0.511 and 0.824, respectively. So the oil revenue is one of the
most important factors to determine the government current expenditure level in Iran. The results of this paper can
be useful for the decision makers in Iran.
