Volume 18, Issue 8 (2010)
J Tax Res 2010, 18(8): 125-152 |
Back to browse issues page
Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
Hasani M, Shafiee S. Estimation of Effective Corporate and Business Income Tax Rates in Iran. J Tax Res 2010; 18 (8) :125-152
URL: http://taxjournal.ir/article-1-118-en.html
URL: http://taxjournal.ir/article-1-118-en.html
1- M.A. in Economics, Iranian National Tax Administration , mohsen83021@gmail.com
2- M.S. in Energy Economics, Iranian National Tax Administration
2- M.S. in Energy Economics, Iranian National Tax Administration
Abstract: (8759 Views)
Effective tax rate is one of the most important tax efficiency criteria in tax literature. Moreover, tax system efficiency is usually measured by bilateral comparison between administrative costs and effective tax rate. By examination and estimation of effective tax rate, tax authorities are able to increase tax justice and investigate tax burden on taxpayers. Effective tax rate could be an instrument to direct capitals, as well as its wide using in policy-making and economic decisions. In present paper an attempt is made to estimate effective tax rate in business and corporate income tax. The results show that effective corporate tax rate had an increasing trend from 6.08 to 11.59 during 2001 to 2008 while effective business tax rate has been decreased by 2.1 to 1.3 between 2001 and 2007.
Type of Study: Research |
Received: 2009/12/6 | Accepted: 2010/04/7 | Published: 2014/03/14
Received: 2009/12/6 | Accepted: 2010/04/7 | Published: 2014/03/14
Send email to the article author
| Rights and permissions | |
 |
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. |
