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Analyzing the Effect of Economic Variables on Total Tax Revenues in Iran

Author

Listed:
  • Mehdi Basirat
  • Fatemeh Aboodi
  • Abdulmajid Ahangari

Abstract

As the government’s source of revenue, taxes play a major role in the construction and economic development of a country. Accurate knowledge of factors affecting tax revenues provides the policymakers with a clear horizon for economic planning. This study mainly aimed to examine the effect of economic variables on total tax revenues between 1974 and 2011. Accordingly, the Auto regression Distributed Lag (ARDL) Model was used. Results indicated that exchange rate with 0.71398, import with 0.53781, and the value-added of industry sector with 1.0841 had a positive significant relationship with total tax revenues. Moreover, the value-added of agriculture sector with 1.1801 had a negative significant relationship with total tax revenues.

Suggested Citation

  • Mehdi Basirat & Fatemeh Aboodi & Abdulmajid Ahangari, 2014. "Analyzing the Effect of Economic Variables on Total Tax Revenues in Iran," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 4(6), pages 755-767.
    • Handle: RePEc:asi:aeafrj:v:4:y:2014:i:6:p:755-767:id:1202
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