Tax Evasion in Oil-Exporting Countries: The Case of Iran
Publish place: Iranian Economic Review Journal، Vol: 21، Issue: 2
Publish Year: 1396
نوع سند: مقاله ژورنالی
زبان: English
View: 111
This Paper With 27 Page And PDF Format Ready To Download
- Certificate
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
JR_IER-21-2_004
تاریخ نمایه سازی: 21 مهر 1402
Abstract:
N umerous studies have been conducted about the determinants of tax evasion. In all of these studies, this phenomenon has been taken into account in the framework of balanced budget and a non-oil economy. In this study the determinants are examined by extending an endogenous growth model and considering two cases for the government budget in an oil-exporting country along with its budget deficit. In addition, optimal tax rate, effective tax rate, economic growth rate, and rate of tax evasion are estimated. Based on Iran’s economy, the results show that the probability of detecting individuals and fine rate lead to an ambiguous effect on the rate of tax evasion, and furthermore, depending on the targeting, it could be positive or negative. Meanwhile the relationship between the changes in the parameter of private sector’s cost for tax evasion and changes in tax evasion is negative.
Keywords:
Keywords: Endogenous Growth , tax evasion , Oil-exporting Countries , Iran. JEL Classification: H۱۱ , H۲۲ , H۳۱ , H۳۲ , H۵۳ , C۶۱ , C۶۳ , O۴۱
Authors
Ali Hussein Samadi
Department of Economics, Shiraz University
Najmeh Sajedianfard
Department of Economics, Shiraz University
مراجع و منابع این Paper:
لیست زیر مراجع و منابع استفاده شده در این Paper را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود Paper لینک شده اند :