IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

The Impact of Good Governance on Income Performance of Tax System

Listed author(s):
  • Sepehrdoust , Hamid


    (Associate Professor of Economics, Bu-Ali-Sina University)

  • rajabi, Fahimeh


    (M.A. Student of Economics, Bu-Ali-Sina University)

  • Barooti, Mahsa


    (M.A. Student of Economics, Bu-Ali-Sina University)

Registered author(s):

    The purpose of this study was to investigate the impact of good governance on income performance of tax system in in Iran and selected countries from Vision Plan of the Islamic Republic of Iran using panel data and the Generalized Method of Moments (GMM) method during 2002-2013. The results show that overall governance index variable has a significant positive effect on income performance of tax system of selected countries during the period of the study by a coefficient value of 10.42 in estimated model. Further, first governance component consisting of transparency and political stability indicators (coefficient=9.11), the second governance component consisting of government effectiveness and regulatory quality indicators (coefficient=8.37), and the third governance component consisting of rule of law and control of corruption indicators (coefficient=10.31), have significant positive effect on income performance of tax system in Iran and selected countries.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    File Function: Full text
    Download Restriction: no

    Article provided by Faculty of Economics, Management and Business, University of Tabriz in its journal Quarterly Journal of Applied Theories of Economics.

    Volume (Year): 2 (2015)
    Issue (Month): 2 (September)
    Pages: 103-126

    in new window

    Handle: RePEc:ris:qjatoe:0014
    Contact details of provider: Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:ris:qjatoe:0014. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sakineh Sojoodi)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.