IDEAS home Printed from https://ideas.repec.org/a/rnd/arjebs/v3y2011i1id2217.html

An Estimation of Tax Evasion in Iran

Author

Listed:
  • Saeed Karimi Petanlar
  • Mohamad Taghi Gilak
  • Ahmad Jafari Samimi
  • Alireza Aminkhaki

Abstract

The aim of this research is to estimate the size of tax evasion between 1971 and 2007 in Iran. Among the present direct and indirect approaches, the indirect approach presented by Tanzi based on currency demand, is used to estimate the size of the underground economy, then taking the effective tax rate into consideration, the amount of the underground economy taxes. Our results show that the size of the underground economy is increasing in a long-term trend and also the ratio of the underground economy to gross domestic product has increased during the period under consideration. Our findings also indicate that tax evasion has markedly increased during the period. Therefore, policies to alleviate the tax evasion in the country should be implemented by policy makers.

Suggested Citation

  • Saeed Karimi Petanlar & Mohamad Taghi Gilak & Ahmad Jafari Samimi & Alireza Aminkhaki, 2011. "An Estimation of Tax Evasion in Iran," Journal of Economics and Behavioral Studies, AMH International, vol. 3(1), pages 8-12, July.
    • Handle: RePEc:rnd:arjebs:v:3:y:2011:i:1:id:2217
    DOI: 10.22610/jebs.v3i1.250
    as

    Download full text from publisher

    File URL: https://amhinternational.com/jebs/article/view/2217-an-estimation-of-tax-evasion-in-iran
    File Function: Abstract page
    Download Restriction: no
    File URL: https://amhinternational.com/jebs/article/download/2217-an-estimation-of-tax-evasion-in-iran/e89b7dd2-6d8d-418f-8983-7bf834eb3187
    File Function: Full text
    Download Restriction: no
    File URL: https://libkey.io/10.22610/jebs.v3i1.250?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    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:rnd:arjebs:v:3:y:2011:i:1:id:2217. 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: AMH International (email available below). General contact details of provider: https://amhinternational.com/jebs .

    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.