Showing 3 results for Tax Efficiency
Kosrow Piraie, Elizabet Soltani Shirazi,
Volume 16, Issue 1 (9-2008)
Abstract
In this paper, I deal with estimating Fars province taxable capacity through OLS regression model and making use of time series data of a period of 21 years. Among the most important variables affecting the province tax levels and taxable taxes in respect of total taxes, tax on business, and corporate tax during the years 1983-2003, I have mentioned such variables as values of incomes and exports, value added of industry sector, value of exports, and the province total revenues. The findings show that there are tax gaps in all three kinds of taxes mentioned above due to the existence of potential capacities in the sectors thereof. Tax effort index during the intended period has been less than unit but it has gradually improved in recent years. As the tax elasticity is lower than one, it can be concluded that the tax system has relatively been inefficient in the early years of the period under investigation though in recent years, the tax performance has relatively been raised.
Ali Akbar Arabmazar, Ali Dehghani,
Volume 17, Issue 7 (3-2010)
Abstract
Estimating tax capacity of a region or of the whole country provides the information needed for responding to financial and executive problems resulted from the implementation of economic policies. The present study aims at estimating tax capacities of the two tax categories, “business and profession income tax” and “corporate income tax” in the Iranian provinces through making use of the data of some effective variables. To this end, we have explored the variables involved in tax revenues of the provinces, and by using data of 28 different provinces within the time span 1379-1385 (2000-2006), we have resorted to SFA method to estimate the efficiency of each tax category in question in any of the Iranian provinces. According to the findings obtained, as for the business and profession income tax, the average tax efficiency of developed provinces (excluding Tehran Province) for the period in question has been 72.3% while it has been 66.5% in less developed provinces. And as for corporate tax income, the average tax efficiency of developed provinces (excluding Tehran Province) has been 47.8% while it has been 72.4% in less developed provinces. The present research has calculated the “tax inefficiency” of each province as the gap between the potential and realized legal capacities. As for tax effort indices, the results show that over time, the average tax effort has decreased for business and profession income tax but it has increased for corporate income tax.
Mohsen Hasani , Saeedeh Shafiee,
Volume 18, Issue 8 (9-2010)
Abstract
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.
