بررسي عوامل موثر بر سطح وصول درآمدهاي مالياتي در سيستم مالياتي ايران

The Survey on Effective Factors in the Level of Tax Revenues Collection in Iranʹs Tax System

The expansion of government interventions in economic & social circumstances, as well as increasing trend of its liabilities in favor of economic growth, price stability, employment and fair income redistribution, have faced government with a boom of expenditures. Tax revenues in developed countries are of substantial importance in financing government expenditures, while in developing countries such problems as dominance of inflationary structure in economy and inefficiency of tax systems have caused tax revenues to be a trivial percentage of GDP. In Iran, tax revenues, after oil revenues, are in the second place in government budget which persues three goals of optimal resource allocation, income redistribution, and economic stability. Following what was mentioned above, in this survey, the long run and short run relations of tax revenues and macro variables, effective on the level of tax revenues (for the period 1338-80), have been examined by utilizing co-integration method.