بررسي آثار تورمي ماليات بر ارزش افزوده بر بخش هاي مختلف اقتصاد ايران (تحليل داده - ستانده )

Inflationary Effects of Value Added Tax on Economic Sectors of Iran

The survey on Iranʹs potential tax capacity indicates that there is a considerable gap between potential tax capacity and the collected taxes. By adopting suitable strategies aimed at improving the existing tax system, we can increase collected taxes and decrease dependence on oil In this regard, we can point to Value Added Tax (VAT), as an instrument of proper tax collection, which is considered by more than 90 countries in the world. The initial introduction and implementation of VAT brings about different economic effects, which can be classed as three major groups: 1) Inflationary Efects 2) Distributional Effects 3) Income Effects The present paper concentrates on inflationary impact of Value Added Tax on economic sectors of Iran. The results of this study indicate that out of 76 economic sectors, 36 sectors show weak price sensitivities, 13 sectors have middle price sensitivities. and 29 sectors exhibit severe price sensitivities (first scenario) The study suggests that economic sectors with severe price sensitivity (29 sec.)_in the first scenario_ and all sectors which receive inflationary effects more than or equal to 10.1% (34 sec.)_in the second scenario_ should be exempted. Finally, we can state that 36 sectors can certainly be held liable to value added tax, and 8 sectors, depending on expected tax income from the 36 taxable sectors, are either taxed or tax exempt. The overall inflationary impact of ten percent tax rate, would be 13.5% before, and 1.2%. after exemption.