BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
URL: http://taxjournal.ir/article-1-26-en.html
2- M.A. in Economics, Islamic Azad University, Science & Research Branch of Tehran ,
Because of wide tax bases, value added tax can play a major role in total income tax. Hence, considering the high income feature for VAT this study aimed at evaluating the efficiency of value-added tax by studying the effect of it on government revenue to GDP ratio in two approaches: direct effect and mutual impact. By considering homogeneous communities as the sample of the study, 8 countries in Mena region have been selected. The duration of the study is between 1998 and 2008. For this purpose, two models for government revenue to GDP ratio have been specified and then estimated for selected countries by using Eviews program and panel data approach. The results indicate that in the direct effect model, setting of the VAT system always would cause an increase in the ratio of government revenue to GDP.
Received: 2014/03/3 | Accepted: 2014/03/3 | Published: 2014/03/3
| Rights and permissions | |
 |
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. |
