Volume 30, Issue 54 (2022)
J Tax Res 2022, 30(54): 29-54 |
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Babaki R, Efati M. The Effect of Tax Structure on Economic Growth in Iran. J Tax Res 2022; 30 (54) :29-54
URL: http://taxjournal.ir/article-1-2155-en.html
URL: http://taxjournal.ir/article-1-2155-en.html
1- , Babaki@ub.ac.ir
Abstract: (1784 Views)
Developing countries such as Iran need more revenue to finance their expenditures, and tax revenues can be a major source of revenue. With budget constraints, the right combination of taxes to generate revenue and its contribution to growth performance must be considered. Whereas different types of taxes may have different effects on economic growth. Accordingly, studying the relationship between tax structure and economic growth is very important and necessary. A review of the economic literature shows that the effect of the tax structure on economic growth is ambiguous and uncertain. Therefore, the relationship between tax structure and economic growth must be examined empirically in different samples. So, this study has investigated the effect of tax structure (Share of various tax revenues in total tax revenues) on economic growth without oil in Iran's economy during the period 1979-2021, using Auto- Regressive Distributed Lags (ARDL) and it has been concluded that in all models, the effect of tax burden on economic growth is negative and significant. The results of estimating the effect of different types of taxes on economic growth in separate models show that the effect of taxes on legal entities, taxes on consumption and sale of goods, taxes on imports of goods and services and taxes on wealth, on economic growth, has been negative and significant; but the effect of income tax on economic growth has been positive and significant. So, in order to achieve higher tax revenues and achieve higher economic growth, the Iranian government should resort to direct taxes, and in particular the personal income tax, and prevent tax evasion of individuals.
Type of Study: Research |
Subject:
Management
Received: 2022/10/16 | Accepted: 2022/09/1 | Published: 2022/09/1
Received: 2022/10/16 | Accepted: 2022/09/1 | Published: 2022/09/1
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