Volume 18, Issue 8 (2010)                   J Tax Res 2010, 18(8): 81-102 | Back to browse issues page

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Amoli Diva K, Jafari Samimi A. The Effect of Fiscal Freedom on Government Efficiency in Terms of Economic Liberalization (The Case of OIC countries). J Tax Res 2010; 18 (8) :81-102
URL: http://taxjournal.ir/article-1-116-en.html
The Effect of Fiscal Freedom on Government Efficiency in Terms of Economic Liberalization (The Case of OIC countries)
Kobra Amoli Diva *1 , Ahmad Jafari Samimi2
1- Tax Auditor, Mazandaran Tax General Directorate
2- Prof. of University of Mazandaran
Abstract:   (8500 Views)
The purpose of the present paper is to study the relationship between government efficiency and fiscal freedom indexes in organization of Islamic conference countries (OIC) for the period 1995-20080 According to Heritage Foundation, fiscal freedom is a qualitative index that the lowest level of tax is the highest level of fiscal freedom. Our findings based on econometrics estimated panel data method shows a negative relationship between government efficiency and fiscal freedom. The significant testing confirms the relationship between government efficiency and fiscal freedom is significant in the level of 5 percent.
Keywords: Economic freedom, Government efficiency, OIC countries
Full-Text [PDF 439 kb]   (5163 Downloads)    
Type of Study: Research |
Received: 2010/01/17 | Accepted: 2010/04/7 | Published: 2014/03/14
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