Volume 30, Issue 53 (2022)                   J Tax Res 2022, 30(53): 97-122 | Back to browse issues page

XML Persian Abstract Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Heidarzadi H, Khodapanah M, Montazer Hojat A H. Investigating the Tax Fraud Determining Factors in the Iran's Economy by Examining Bayesian Econometrics. J Tax Res. 2022; 30 (53) :97-122
URL: http://taxjournal.ir/article-1-2133-en.html
1- , khodapanah.ma@gmail.com
Abstract:   (278 Views)
Tax evasion is one of the main activities of the informal sector of the economy and is one of the most important issues and problems of the tax system. Given the fundamental role of tax evasion in reducing public government revenues; Awareness of the reasons and factors determining the tax evasion of Iran's economy is important for policymakers and financial officials to control and reduce its growth. Therefore, in the present study, tax evasion during the period 1360-1396 has been estimated using the  new monetary demand function approach and the VECM vector error correction model. Then, using Bayesian econometric approach and using Bayesian model averaging (BMA) method, the factors affecting tax evasion in Iran's economy have been studied. The results of this study show that the trend of tax evasion index has been increasing during the period under review. Also, the variables of tax burden, degree of urbanization, oil revenues, unemployment rate and tax complexity have had the greatest impact on tax evasion. 
Full-Text [PDF 433 kb]   (164 Downloads)    
Type of Study: Research | Subject: Management
Received: 2022/08/10 | Accepted: 2022/05/31 | Published: 2022/05/31

Add your comments about this article : Your username or Email:
CAPTCHA

Send email to the article author


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

© 2022 CC BY-NC 4.0 | Journal of Tax Research

Designed & Developed by : Yektaweb