IDEAS home Printed from https://ideas.repec.org/a/ris/qjatoe/0014.html
   My bibliography  Save this article

The Impact of Good Governance on Income Performance of Tax System

Author

Listed:
  • 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)

Abstract

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.

Suggested Citation

  • Sepehrdoust , Hamid & rajabi, Fahimeh & Barooti, Mahsa, 2015. "The Impact of Good Governance on Income Performance of Tax System," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, vol. 2(2), pages 103-126, September.
  • Handle: RePEc:ris:qjatoe:0014
    as

    Download full text from publisher

    File URL: http://ecoj.tabrizu.ac.ir/jufile?c2hvd1BERj00MjY5Jl9hY3Rpb249c2hvd1BERiZhcnRpY2xlPTQyNjkmX29iPTFlMzdmMTlhNDY3MzVhMTgwZmNjNzgyOGRhYTExMGMy
    File Function: Full text
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Good Governance; Taxation; Effective Channels; Vision Plan selected countries.;
    All these keywords.

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:qjatoe:0014. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sakineh Sojoodi (email available below). General contact details of provider: https://edirc.repec.org/data/fetabir.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.