Journal of Tax Research

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Tax is one of the most important sources of government revenue. In this connection, economic impulses can affect tax revenues according to the type and source of impulse production, and as a result, subsequent effects can be created on other economic variables. Therefore, analysis of the effects of economic impulses on tax revenues and policy making in order to improve tax revenues based on its results is very important. Based on this, in this study, the effect of economic impulses on tax revenues in Iran's economy has been investigated using the stochastic dynamic general equilibrium model. Based on the results of the research, applying the positive momentum of the oil price, with the effect of increasing the foreign currency entry into the country and causing the Dutch disease, has weakened the domestic production and reduced the employment and income of the labor force, and accordingly, the tax income of the government is reduced. Also, the positive impulse to productivity and the negative impulse to the interest rate or expansionary monetary policy also cause an increase in production and employment and an increase in the income of the labor force, and according to this, the government's tax income increases.

Keywords: Dynamic stochastic general equilibrium modeling, tax, Economic impulses

     

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