TY - JOUR T1 - Factors which Influence Government's Tax Power in Developing Countries;with Respect to Taxpayer’s Information Sharing TT - بررسی عوامل مؤثر بر قدرت مالیات‌ستانی دولت در کشورهای در حال توسعه با تأکید بر تشریک اطلاعات مؤدیان JF - Journal-of-Tax-Research JO - Journal-of-Tax-Research VL - 25 IS - 34 UR - http://taxjournal.ir/article-1-1174-en.html Y1 - 2017 SP - 141 EP - 169 KW - Information Sharing KW - Asymmetric Information KW - Moral Hazard KW - Adverse Selection KW - Government's Tax Power N2 - Although the average statutory tax rates are not significantly different between developed and developing countries, tax to GDP ratio in the former is almost twice as much as the latter. What does explain this sharp difference? The main argument is that tax administration's accessibility to taxpayers information, of course after controlling the effects of GDP composition, inflation, and quality of government, will influence government's tax power and increase tax compliance. To examine the effect, we have studied 47 developing countries during the period of 2006 to 2013 and employed a (cross-section weights) GLS method to estimate panel model. Results indicate that information sharing have positive and significant effect on the ratio of tax to GDP and implies that the recent tax reform which regulates tax authorities' accessibility to taxpayers' information, will improve government's tax power. M3 ER -