TY - JOUR JF - Journal-of-Tax-Research JO - J Tax Res VL - 25 IS - 35 PY - 2017 Y1 - 2017/12/01 TI - Investigation the independency of fiscal policies’ main instruments (Taxes and government expenditures) from oil revenues fluctuations in oil exporter countries TT - بررسی استقلال ابزارهای سیاستهای مالی(مالیاتها و مخارج دولت) از نوسانات درآمدهای نفتی در کشورهای صادرکننده نفت N2 - For years, Economic scholars have been recommending independency of fiscal policies from oil revenues as a tool to stay safe from resources cures. Weather these recommendations is applied in oil exporter countries or not is the main question of this study. In other words, the aim of this paper is to investigate the independency of fiscal policies’ main instruments (including Taxes and government expenditures) from oil revenues fluctuations in oil exporter countries. To do this, we use of an unbalanced panel data for 21 oil exporter countries during 1980 to 2015. To cover some kind of heterogeneities in the panel we use Dumitrescu and Hurlin procedure to test causality relationships. Final results show that we can’t reject oil dependency hypothesis for this set of countries. Evidences show that oil is still main determinant of economic environments of these countries and fiscal policy instruments variations and business cycles are still the effects of oil cause. SP - 59 EP - 86 AU - Hosseinpour, Fatemeh AU - Tabaeh Izady, Amin AU - Khodaparast shirazi, Jalil AD - Faculty of Economics and Management, Islamic Azad University, Shiraz Branch, Shiraz, Iran KW - fiscal policy KW - Tax KW - Government expenditure KW - oil revenue UR - http://taxjournal.ir/article-1-954-en.html ER -