برآورد ظرفيت و تلاش مالياتي و ارتباط آن با درآمد نفتي در اقتصاد ايران و چند كشور منتخب عضو اوپك

The Interactions between Tax Efforts and Oil Revenue in Iran and some selected OPEC Members

اين پژوهش به بررسي ظرفيت و تلاش مالياتي و ارتباط آن با درآمد نفتي 6 كشور منتخب عضو اوپك نظير ايران، كويت، امارات متحده عربي، ونزويلا، الجزاير و عربستان سعودي مي‌پردازد. بررسي با استفاده از داده‌هاي پانل طي دوره‌ي 2008-1990 انجام شده است. متغيرهاي تاثيرگذار بر ظرفيت مالياتي شامل درآمد سرانه، باز بودن اقتصاد (مجموع صادرات و واردات به توليد ناخالص داخلي)، نسبت درآمد نفتي به توليد ناخالص داخلي و ظرفيت مالياتي با يك بار وقفه در نظر گرفته شد. نتايج نشان داد كه درآمد سرانه، نسبت درآمد نفت به توليد ناخالص داخلي و ظرفيت مالياتي با يك بار وقفه ارتباط مثبت و معناداري با ظرفيت مالياتي دارند.

In this paper, the tax capacity and effort and its relationship with oil revenue of 6 selected countries member in OPEC such as Iran, Kuwait, United Arab Emirates, Venezuela, Algeria and Saudi Arabia are considered. The study has been applied by panel data within 1990-2008. The variables affecting the tax capacity including per capita income, economic openness (import and export ratio to the gross domestic product), and oil revenue ratio to gross domestic product and tax capacity with once pause were considered. The summary of the analysis indicated that the relationship between the per capita income, oil revenue to gross domestic product ratio and tax capacity with once pause, and dependent variable is positive and significant. Whilst the economic openness grade in the oil countries has negative and significant relationship with the tax capacity.