1- Islamic Azad University
2- Islamic Azad University ,mahdikamali174@gmail.com
2- Islamic Azad University ,
Abstract: (15 Views)
The lack of a coherent and systematic approach to tax revenues has led to inconsistencies and fragmentation in reporting processes, which in turn has hindered the achievement of the Tax Administration’s revenue goals and the formulation of effective fiscal policies. This study aims to model the impact of selected variables on legal entity tax revenues, with an emphasis on temporal dynamics. The research follows an applied methodology and covers the period from 1991 to 2023. To identify the most influential variables, the model averaging approach was employed, resulting in the selection of ten key factors. The findings indicate that inflation is the most significant determinant of tax revenues from legal entities. Furthermore, using the TVP-FAVAR model, it was revealed that the long-term impact of shocks from these variables is stronger than their short-term effects. This suggests increased volatility in recent years compared to earlier periods, contributing to fluctuations and reductions in legal entity tax revenues. Ultimately, the diversity and dynamism of the influencing factors highlight the multi-dimensional and evolving nature of legal tax revenues. As a result, a systemic and holistic approach is essential for effective modeling and policymaking in this domain.
Type of Study: Applicable |
Subject:
Economic
Received: 2025/04/25 | Accepted: 2026/09/1 | Published: 2026/09/1
Received: 2025/04/25 | Accepted: 2026/09/1 | Published: 2026/09/1
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