Volume 34, Issue 69 (2026)                   J Tax Res 2026, 34(69): 43-76 | Back to browse issues page

XML Persian Abstract Print

Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
Chehreghani A. Comparative Study of the Effects of Value Added Tax and Payroll tax on Iran's Economic Growth: Computable General Equilibrium (CGE) Model Approach. J Tax Res 2026; 34 (69) :43-76
URL: http://taxjournal.ir/article-1-2409-en.html
Comparative Study of the Effects of Value Added Tax and Payroll tax on Iran's Economic Growth: Computable General Equilibrium (CGE) Model Approach
Ahmad Chehreghani *
Arak University , a-chehreghani@araku.ac.ir
Abstract:   (6 Views)
  2. Ahmadi, O., Jahangiri Babadi, A. & Alemi, Kh. (2023). An Analysis of the Effect of Different Types of Tax on Production and Inflation with an Emphasis onValue-Added Tax and Income Tax. Studies of ethics and behavior in accounting and auditing, 3(3), 123-146. https://doi.org/10.22034/sebaa.2023.706866 [In Persian].
  3. Amiri, H., Shahnazi, R. & Dehghan Shebani, Z. (2014). Public Sector Economics (Volume II). Qom: Hozeh and University Research Institute [In Persian].
  4. Barzegari, M, & Rajabpour,  A. (2021). Collection of direct tax laws. First Edition, Tehran, Termeh Publications [In Persian].
  5. Berthold, N., Fehn, R. & Thode, E. (2002), Falling Labor Share and Rising Unemployment: Long–Run Consequences of Institutional Shocks?, German Economic Review, 3(4): 431- 459.
  6. Chan. S. G., Ramly, Z. & Abd Karim. M. Z. (2017), Government Spending Efficiency on Economic Growth: Roles of Value-added Tax, Global Economic Review, 46(2): 162-188.
  7. Chehreghani, A & ZaraNejhad, M. (2019). Investigating the Economic Effects of Amendment of Law of Value Added Tax (VAT) in Iran: Computable General Equilibrium Model (CGE) Approach, Journal of Tax Researcg, 26 (40) :7-42 [In Persian].
  8. Dadgar, Y. (2018). Public Sector Economics. Qom: Mofid University Press [In Persian].
  9. Egbunilke, F. Ch., Emudainohwo, O. B. & Gunardi, A. (2018), Tax Revenue and Economic Growth: A Study of Nigeria and Ghana, Journal Ilmu Ekonomi, 7(2): 213–220.
  10. Erero, J. L. (2021). Contribution of VAT to economic growth: A dynamic CGE analysis, Journal of Economics & Management, 43, 22-51.
  11. Fakhrhosseini, S. F. & Kaviani, M. (2023). Tax Rate Effect on Economic Variables Selected in General Policies of Resistance Economy Framework, Quarterly Journal of The Macro and Strategic Policies, 11(42), 272-301https://doi.org/10.30507/jmsp.2022.340296.2417 [In Persian].
  12. Farabi, H. (2011). Value Added Tax and its Effects: Countries' Experience and Implementation Method in Iran, Economic Journal, 3-4: 63-90 [In Persian].
  13. Festus, A. F., Olajumoke, J. & Danjuma, K. J. (2016), Assessment of Value Added Tax on the Growth and Development of Nigeria Economy: Imperative for Reform, Accounting and Finance Research, 5(4): 163-178.
  14. Gholami, E. (2010). Investigating the effect of targeting subsidies on value added tax revenues, Applied Economics Quarterly, 1(2), 215-239 [In Persian].
  15. Hassanzadeh M., Hashemi Dizaj A., Fotourehchi Z. & Mahdavi, R. (2022). The Impact of Corporate Income Tax Changes on the Welfare of Urban and Rural Households: A Computational General Equilibrium Approach, Journal of Tax Research, 30 (54),118-142 https://doi.org/10.52547/taxjournal.30.54.118 [In Persian].
  16. Hoseini, L., Mirzapoor Babajan, A., & Akbari Moghadam, B. (2023). Review of VAT implementation policies in Iran. Political Sociology of Iran, 5(11), 3665-3680. doi: 10.30510/psi.2022.287850.1759 [In Persian].
  17. Jafari Samimi, A. (2012). Public Sector Economics. Tehran: Samt Publication [In Persian].
  18. Khani Giashi, R. (2023). Law of the Seventh Five-Year Development Plan of the Islamic Republic of Iran (2023-2028), Tehran: Presidential Legal Office, Second Edition [In Persian].
  19. Lofgren, H., Harris, R. L. & Robinson, Sh. (2002), A standard computable general equilibrium (CGE) model in GAMS, Washington D.C.: International Food Policy Research Institute.
  20. Lopez, L. A. A., Marquez, C. Z., Vazquez, R. A. G., & Leon, J. A. G. (2024). A Comparative Study On Value Added Tax And Economic Growth: The Cases Of China And Mexico, Journal of Namibian Studies, 40, 706-718.
  21. Mohammadzadeh, P. & Azizi, F. (2014). The impact of value added tax on the economic growth of Iran during the period 2017-2018, International Conference on Management, Economics and Industrial Engineering, Tehran, Ide Pardaz Institute of Managers, capital of Virah [In Persian].
  22. Mousavi Jahormi, Y. & Gholami, E. (2014). Prediction of value added tax due to tobacco consumption in Iran using neural network method. Economic Modeling Research Quarterly, 20, 55-72 [In Persian].
  23. Nwaiwu, J. N. (2024). Value Added Tax Revenue and Economic Growth Paradox in Nigeria, World Bulletin of Management and Law (WBML), 30, 83-96.
  24. Oliveira, J. (2001), Economic Effects of Origin and Destination Principle for Value-Added Taxes, Working paper, School of Business and Public Management, George Washington University.
  25. Pajoyan, J. (2010). Public Sector Economics (Taxes). Tehran: Jungle Publication [In Persian].
  26. Pham, A. (2020). Effects of temporary corporate income tax cuts: Evidence from Vietnam, Journal of Development Economics, 146, 1-57. https://doi.org/10.1016/j.jdeveco.2020.102476
  27. Qavami, H., Shabani, M. A., Rahimi, R. & Fard Sharifi, H. (2016). Comparing the Impact of Value Added Tax and Direct Taxes on Iran's Economic Growth, National Conference on Value Added Tax: Opportunities and Challenges, Mashhad: Ferdowsi University [In Persian].
  28. Salsabina, E. T. & H. Pusparini (2024). Value Added Tax (VAT) Accounting Treatment at Gold Shops and Fiscal Financial Statements Its Impact on Gold Shops Asli Jaya Asli Setia Cakranegara Timur. East Asian Journal of Multidisciplinary Research, Vol. 3, No. 7, pp. 3189 -3200.
  29. Shevlina T., Shivakumarb L. & O. Urcan (2019). “Macroeconomic Effects of Corporate Tax Policy”. Journal of Accounting and Economics, 68(1), pp. 1-54.
  30. Simionescu, M. & Albu, L. L. (2016), The Impact of Standard Value Added Tax on Economic Growth in CEE-5 Countries: Econometric Analysis and Simulations, Technological and Economic Development of Economy, 22(6): 850–866.
  31. Uritescu, M. A. (2017), The Correlation between Value Added Tax and Economic Growth in Romania, Hyperion Economic Journal, 5(1): 29-38.
  32. Website of the Central Bank of the Islamic Republic of Iran. (2024). Finance and budget department [statistics and data, selection of economic statistics, finance and budget department], retrieved on January 15, 2024, from https://www.cbi.ir/category/2694.aspx [In Persian].
  33. Website of the country's tax affairs organization. (2024). Retrieved on January 15, 2024, from https://inta.tax.gov.ir/Pages/Action/ShowContent/125323 [In Persian].
  34. Wilson, O. O. (2015), The Impact of Value Added Tax on Economic Growth in Nigeria (1994-2012), Research Journal of Finance and Accounting, 6(23): 34-46.
  35. Zarei, H. (2024). Budget Law 1404 for the Whole Country, Tehran: Doran, First Edition [In Persian].
  36. Ziyai Begdali, M. T. & Tahmasabi, F. (2013). Value Added Tax, Modern Tax, Tehran: Economic Research Center Publications, first edition [In Persian].
Keywords: Fiscal Policy, Tax, Iran Economy, Central Bank, Economic Growth
Full-Text [PDF 1382 kb]   (3 Downloads)    
Type of Study: Research | Subject: Economic
Received: 2024/08/26 | Accepted: 2025/11/23 | Published: 2026/05/31
Add your comments about this article : Your username or Email:
CAPTCHA
Send email to the article author

Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

© 2026 CC BY-NC 4.0 | Journal of Tax Research

Designed & Developed by : Yektaweb