Volume 29, Issue 52 (2022)
J Tax Res 2022, 29(52): 109-130 |
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1- , fotros1950@yahoo.com
Abstract: (1554 Views)
Given that Iran's economy has always been accompanied by uncertainties and fluctuations due to the structural reasons such as dependence on oil revenues, high inflation, annual budget deficit and currency fluctuations, the main question is whether tax revenues have been able to neutralize or control the adverse effects of these uncertainties as a powerful financial instrument? So, we used the specified model and the Generalized Autoregressive Conditional Heteroskedastisity model (GARCH) based on quarterly data from 1990-2019 . The findings of the study confirm the uncertainty of the variables and show that tax revenues have been significantly affected by exchange rate fluctuations and inflation.
Type of Study: Research |
Subject:
Management
Received: 2022/05/31 | Accepted: 2022/03/1 | Published: 2022/03/1
Received: 2022/05/31 | Accepted: 2022/03/1 | Published: 2022/03/1
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