Studying the role of Value-Added Tax (VAT) and its impact on the Country Tax Revenues and Inflation (with an Emphasis on Financial Approach) in Companies Listed in the Tehran Stock Exchange
Publish place: International Journal of Advanced Studies in Humanities and Social Science، Vol: 5، Issue: 1
Publish Year: 1395
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_UPAEI-5-1_002
تاریخ نمایه سازی: 12 شهریور 1402
Abstract:
This study aimed to investigate the role of VAT and its impact on Iran′s tax revenues and the rate of inflation (with an emphasis on financial approach) in listed companies on the Stock Exchange of Tehran. For this, a total of ۶۰۰ manufacturing firms listed in Stock Exchange in the period of ۲۰۰۹ till ۲۰۱۴ were selected and their data were analyzes using multiple linear regressions and trough panel data using fixed effects. The results of research hypothesis testing showed, that there is a significant relationship between the research variables and increase or decrease the growth rate of value added tax have a significant impact on tax revenues and inflation volatility and R & D expenditure of the companies.
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Authors
Abdolmajid Keshavarz
M.sc., Accounting, Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
Afshin Armin
Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
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