Volume 27, Issue 41 (2019)                   J Tax Res 2019, 27(41): 25-49 | Back to browse issues page

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Yazdani M. The Effect of Tax Incentives on Export of HS Commodity Groups. J Tax Res. 2019; 27 (41) :25-49
URL: http://taxjournal.ir/article-1-1641-en.html
Assistant Professor of Economics, Faculty of Economics and Political Sciences, Shahid Beheshti University , ma_yazdani@sbu.ac.ir
Abstract:   (2723 Views)
In many economies, the export promotion is defined as the main paradigm for the economy and tax exemptions is one of the prevailing policies in order to protect infant industries and this policy has been employed in the Iranian economy, too. The paper tries to evaluate the success degree of this policy in the Iranian economy. In this regard, the micro-data in various commodity groups based on HS tariff codes during 1997-2017 and panel data regression method has been used. According to the estimated results of the non-oil export model in HS commodity groups, the log real exchange rate has a negative effect. Also, the log price index for export commodities and the log facilities to export as a ratio of total facilities in the banking system have positive effects on export. Moreover, the estimated coefficients of dummy variable related to tax incentives policy for each HS commodity groups are positive and significant in HS tariff codes.
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Type of Study: Research | Subject: Economic
Received: 2019/10/2 | Accepted: 2019/10/2 | Published: 2019/10/2

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