Volume 17, Issue 6 (2009)
J Tax Res 2009, 17(6): 67-92 |
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Amin Rashti N, Rezaee M G. Forecasting Direct Tax Revenues (for the Fifth Five-Year Economic, Social, and Cultural Development Plan of I. R. Iran) . J Tax Res 2009; 17 (6) :67-92
URL: http://taxjournal.ir/article-1-132-en.html
URL: http://taxjournal.ir/article-1-132-en.html
1- Assistant Professor of Economics, Islamic Azad University, Central Tehran Branch
2- M.A. in Economic Development & Planning; A Tax Researcher at Tax Research Department, INTA
2- M.A. in Economic Development & Planning; A Tax Researcher at Tax Research Department, INTA
Abstract: (8595 Views)
One of the most important components of the government budget is the tax revenues. Having knowledge of tax volumes which can be collected from different tax bases will help the government in optimally allocating the resources for tax collection purposes, in doing exact financial plantings, and in identifying the extent to which citizens have participated in providing for the government’s public expenditures. In the present research, we have made use of statistical data of the years 1961-2005 in order to estimate direct tax revenues (corporate income tax, individual income tax, and property tax) of the years 2010-2014 (the period covered by the Fifth Five-Year Economic, Social, and Cultural Development). The findings indicate that direct tax revenues will have an increasing trend in the fifth development plan and that the ascending trend of corporate income tax has not deviated from its long-term trend up to the year 2005 in the sense that the collected taxes have all the time been less than forecasted but as from 2005 onward, due to the addition of the performance of oil sector, the collected revenues have been more than forecasted. On the hand, as for individual income tax, the collected revenues have been less than forecasted and the revenues collected from the property tax category have been more than forecasted.
Type of Study: Research |
Received: 2009/04/25 | Accepted: 2009/09/21 | Published: 2014/03/14
Received: 2009/04/25 | Accepted: 2009/09/21 | Published: 2014/03/14
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