برآورد ظرفيت مالياتي استان مازندران

The Estimation of Tax Capacity in Mazandaran Province

axes are the most important financial source for government after oil revenue. So the estimation of tax capacity of the country and provinces introduce and measures the potential tax of the country and provinces,and is a good support to government for increasing its income according to this estimation.This article studies the effective factors on tax income of Mazandaran province and estimating its tax capacity . The value added of industry and mine sector , service sector of GDP without consideration of agriculture sector, literate rate and war, are most important effective factors on tax and tax capacity of Mazandaran province. On this basis, during 1982-2001 the maximum tax effort is %67 and the minimum is 40%, and at least 33% of tax capacity have not exploitated as revenue.