Journal of Tax Research

other اثر تغییر سیستم مالیاتی بر متغیرهای کلان اقتصادی با رویکرد پویایی سیستم The Effect of Changing the Tax System on Macroeconomic Variables with the System Dynamics Approach مدیریتی Management پژوهشي Research Tax revenues are superior to other sources of income from the domestic economy for many reasons, including controllability. The current conditions of the Iranian economy and the imposed economic sanctions, as well as the instability of oil prices and oil revenues, have led to the failure to realize the government's revenue plans, and if this trend continues in the long term, the country will face an economic crisis. One of the challenges of the failure to realize the aforementioned plans is the unexpected behaviors that the economic system exhibits over time. In this article, the system dynamics approach, which is capable of displaying a multi-loop and multi-state structure and can model nonlinear feedbacks and time delays, has been used. The main objective of this article is to examine the variables of the tax system on macroeconomic variables, including the inflation rate, unemployment rate, and GDP growth rate, and to present a model for increasing tax revenue, which leads to the selection of the best strategy for improving tax revenue. For this purpose, for a ten-year period (from 1395 to 1404), first the flow-accumulation diagram was drawn and in the next stage the validity of the model built from a dynamic perspective was tested. It is important to state that the variables of this study were selected by considering the subsystems intended by the researchers and the presented model can only be developed and implemented in this system. In other words, in the process of selecting and defining variables, it should be noted that taxes are collected in different bases and sources, and some of these bases and sources have a direct relationship with some economic variables and some have an inverse relationship, and the elasticity of each is also different, so the same variables cannot be used for all bases and sources. After simulating the model and analyzing the applied policies, a valid model with an improved policy structure was obtained for which various scenarios for the future were defined. Thus, optimistic, pessimistic and realistic scenarios have been considered and finally 23 strategies for improving the tax system have been presented, the adoption of each strategy affects the performance of the tax system and some macroeconomic variables. The Tax Affairs Organization, considering the economic conditions of the country and its valuable human resources, can adopt an appropriate strategy or a combination of them and improve the country's tax revenue situation.   Tax revenues are superior to other sources of income from the domestic economy for many reasons, including the ability to control them. The current state of Iran's economy and the imposed economic sanctions, as well as the instability of oil prices and oil revenues, have led to the non-realization of government revenue programs, and if such a trend continues in the long run, the country will face an economic crisis. One of the challenges of not implementing these programs is the unexpected behavior that the economic system manifests itself over time. In this dissertation, a system dynamics approach that is able to display a multi-loop and multi-state structure and can model nonlinear feedback and time delays has been selected as a modeling tool. The impact of tax system reform on macroeconomic variables using a dynamic system approach. The main objective of this article is to examine the variables of the tax system on macroeconomic variables such as inflation rate, unemployment rate, and gross domestic product growth rate, and to provide a model for increasing tax revenue that leads to the selection of the best strategy for improving tax revenue. To achieve this, causal loops and stock-flow diagrams were first drawn for a ten-year period (1395-1404), and then the validity of the constructed model was tested for its dynamism. After simulating the model and analyzing the applied policies, finally, 23 strategies to improve the tax system are presented, which adopt each strategy that affects the performance of the tax system and some macroeconomic variables. Economic managers, based on the country's economic conditions and their valuable human resources, can adopt appropriate strategies and provide the conditions for improving the economic situation, including the country's financial revenues.   درآمد مالیاتی, استراتژی مالیاتی, رویکرد پویایی سیستم, اصلاح سیستم مالیاتی. Tax revenue,‎ Tax Strategy, System Dynamic, Reforming tax system 76 114 http://taxjournal.ir/browse.php?a_code=A-10-1149-4&slc_lang=other&sid=1 Zahra Torkashvan زهرا ترکاشوند z.torkashvand@gmail.com 100319475328460012091 100319475328460012091 No Mahmood Alborz محمود البرزی mahmood_alborzi@yahoo.com 100319475328460012092 100319475328460012092 Yes Taghi Torabi تقی ترابی taghi.torabi@yahoo.com 100319475328460012093 100319475328460012093 No Ali Askari علی عسکری askari_azadwar@yahoo.com 100319475328460012094 100319475328460012094 No