درآمدهای مالیاتی

The oil revenue is considered a key variable in economic policies, which has always been in the focus of politicians and economists as a key variable in developing economies. Oil revenue fluctuations are one of the limitations of economic growth and cause the withdrawal of resources from the economic cycle. Their allocation to activities with low productivity and efficiency reduces economic growth. In countries with an environment of low institutional quality, oil revenue fluctuations can encourage rent-seeking activities. This is especially true in less developed countries with a large public sector, inadequate management, and complex and inefficient tax systems. In Iran, due to the relatively large and inefficient public sector, low institutional levels, and rich natural resources, rent-seeking is rather prevalent. According to this discussion, the purpose of this study is to investigate the effect of oil revenues on tax revenues under conditions of tax rent-seeking. To this end, the dynamic stochastic general equilibrium model (DSGE) is used to examine the period of 1991-2020. Rent seeking is the competition of individuals and the government for financial privileges. This competition is for subsidies, higher income transfers, and lower taxes. Therefore, the available resources are allocated to rent-seeking instead of productive activities. Among economic variables, oil revenues are a key indicator affecting macroeconomic performance. Until now, there has been no study on the effects of oil revenues on tax revenues under conditions of tax rent-seeking, as one of the country's economic challenges. The aim of the present study is to investigate this issue.

The purpose of this research is to model Iran's economy under conditions of rent-seeking and increased oil revenues. In order to evaluate the effects of oil revenues on tax revenues, the general stochastic dynamic model was applied. The overall structure of the model designed in current research includes five main sectors: households, firms, oil, government, and the central bank. It resulted in 22 equations with 22 unknown variables. The employed data are the seasonal data of Iran’s economy for the period of 1991-2020 provided by the time series bank information of Iranian’s Central Bank and the Iranian Statistical Centre. After linearizing the model equations, the coefficients of the model were calculated using the quantification method. Then, the designed model was run in the Dynare software, and the instantaneous feedback results related to the shock of oil revenues were obtained.

The results indicate that an increase in the oil revenues initially leads to an increase in prices, imports and government's tax revenues, but, later on, due to the increase in the price and the decrease in purchasing power, the motivation of people for tax rent-seeking increases, and part of the tax revenues are not realized. This is consistent with both the theoretical foundations of the economy and the observed evidence in the country. However, the realization of oil revenues reduces the motivation of the government to create a precise tax system, and the government makes less effort to establish optimal tax systems and realize tax revenues, which leads to an increase in the motivation to tax revenues rent-seeking. In other words, tax evasion rises. Therefore, the motivation of households to reduce working hours and rent-seeking from the government's tax revenues increases. A part of the tax revenues, enters the household budget rather than the government budget, and the force labour devotes part of its productive working hours to non-productive work (rent-seeking).

Conclusions and policy implications: 

Furthermore, an increase in the oil revenues leads to decreased government's tax revenues under conditions of tax rent-seeking. Consequently, households are motivated to reduce the working hours, and rent-seeking from tax revenues increases. In Iran's economy, the tax system has been reformed over the past years, but, due to structural problems that are rooted in economic, cultural and political factors, the tax system is not efficient. A part of the tax revenues is included in the household budget instead of the government budget. Since, the reduction of rent-seeking leads to the increase of productive activities, it is suggested that economic policy makers formulate tax systems so as to limit the space for earning rent in the country. Through increasing productive activities, reducing transaction costs, improving productivity, increasing investment, and ensuring greater transparency and stability of monetary and financial policies, the government can play an important role in the institutional quality of the society and thus reduce the tendency of people for rent-seeking.

Tax is the main and most stable financial source of the government and plays an important role in increasing the government's income. The level of realization of tax revenues depends on the economic structure of the country. In recent years, with the outrages rise of prices and the formation of high inflation in the country, people are reluctant to pay taxes and as a result motivation of rent-seeking from the government's tax revenues has enhanced. The purpose of this study is to investigate the effect of inflation on rent-seeking from tax revenues in Iran's economy. To achieve this goal, a new Keynesian Dynamic Stochastic General Equilibrium (DSGE) model has been purposed which considered the realities of Iran's economy and involved sectors of household, business, oil, government and central bank during period of 1991-2020. After extracting the equations of economic agents, the model has been processed in Dynare software. The simulated results indicate that the increase in prices has led to an increase in rent-seeking from the government's tax revenues which is consistent with the theoretical foundations of the economy and the reality observed in the country. Since the increase in rent-seeking from tax revenues leads to the reduction of public resources of the government budget, budget deficit, and a reduction in non-oil production and employment in the country, therefore, it is suggested that the country's economic policies should be implemented in order to control prices and limit the space for rent-seeking.

The present study uses the PVAR model to investigate the impact of asymmetric oil price shock, tax revenues, resource curse, stock market and business cycles in oil exporting economies during the period 2000-2019. According to the estimation results; the response of the output gap to the shock of oil prices and exchange rates is a downward trend for up to 3 periods, after which it rises and in the long run this shock is gradually adjusted, but the problem that exists and the response of the output gap to liquidity also show this. is. Revenues from oil sales and foreign exchange earnings are not well managed in oil-rich countries, and the amount of liquidity injected into the market is spent on imports, which are generally done to combat inflation. In this case, many production sectors will be seriously damaged and will be taken out of the production cycle, and therefore part of the investments made in the economy will be unused and the amount of production will decrease, and on the other hand, when foreign exchange earnings decrease, the amount of imports. It has been reduced that part of the decrease in imports will be directed to capital goods and production machinery, leading to a decrease in investment and an increase in the production gap. Sectors that were taken out of production as a result of massive imports of consumer goods during the period of increasing oil revenues will not be revived in this period, which requires more attention of the country's officials to macroeconomic indicators.

One of the most important goals of economic policymakers in every country is to achieve high economic growth. For this purpose, this study aims to identify the most important variables affecting Iran's economic growth in the period of 1981 - 2021 using the dynamic averaging model. The results showed that in Iran's economy, the variables of current government expenditures, tax revenues, income inequality, household consumption expenditures, and domestic investment are the most important variables affecting economic growth. Also, the results showed that the manner and probability of these variables influencing economic growth over time are not constant and are subject to exogenous impulses such as revolution, war, oil price shocks, applied economic policies, structural changes, and sanctions. The results showed that in Iran's economy, the variables of current government expenditures, tax revenues, income inequality, household consumption expenditures, and domestic investment are the most important variables affecting economic growth respectively.

One of the important dimensions of public revenue reform programs in various countries is the reform of the public revenue collection system and, accordingly, the mechanization of tax and non-tax processes. In this research, we try to do that, by using the grounded theory method, which is done through in-depth expert interviews with managers and officials of organizations and bodies related to the collection of public revenues, their coding and detailed analysis. The existing damages in the process of collecting public revenues in Kermanshah province should be clarified. Also, by using the paradigm model derived from the analysis, solutions have been proposed to eliminate these damages. The results of the findings in the three main areas of the public revenue collection process, namely; Legislation, executive branch and taxpayers were divided. Among the damages in the process of collecting public revenues in Kermanshah province, we can mention the following; Lack of an integrated system for making decisions and policies, lack of definition of new tax bases, lack of updating of public revenue collection systems, lack of transparency in the use of public revenue in the society, lack of necessary platforms in the province to attract capital. Taxation, pessimism of people towards paying taxes, lack of sufficient knowledge about citizenship rights, knowledge of tax principles and social, cultural and public service demands.

The purpose of this paper is to investigate the impact of the development of financial markets and tax revenues on economic growth in Southeast Asian countries using data from the period 1980-1980. For this purpose, a supply-oriented endogenous growth pattern and due to the nonlinear relationship between the research variables, the PSTR model has been used. In this study, three indicators of financial depth, accessibility and efficiency have been used for financial markets. The results of estimating the changes in indicators of financial market development and tax revenues show that the response of indicators to tax shocks, aggregate demand and commodity markets in terms of direction, intensity and pattern in Southeast Asia is significantly positive. Also, based on the results of the research model (PSTR-MS_VAR-Panel-Svar), there is a significant relationship between financial market indices and tax revenues. By increasing these indicators in terms of economic stability, economic growth increases and increases security, income and reduces corruption in each country, especially in the countries under study.

Increasing production capacity, which is the main focus of the slogan of recent years, requires extensive structural reforms in the Iranian economy, of which public finance reform is one of the bottlenecks. This issue has been considered in the design of general policies of the resilient economy (2013) and based on this, the reform of the government's revenue system has been targeted. An examination of the budget structure of the last decade shows that the annual budgets have been slightly adapted to the requirements of a resilient economy. Due to the significant increase in the operating balance deficit in recent years, unstable and sometimes imaginary methods have been used to counter this deficit. Specifically in the budget of 2021 from the 6 methods of overestimating oil revenues, withdrawals from the National Development Fund, divestitures of state-owned companies in the form of "debt relief", divestitures of companies in the form of exchange traded funds (ETFs), the focus is on divestitures of government assets and issuance of securities. Studies show that these measures have formed a vicious circle, which has resulted in the intensification of destruction of production-oriented activities. Therefore, structural reforms in the budget at the level of resources and expenditures is of great necessity, as to move in the direction of increasing the country's productive strength.

In the past few decades, the harmful effect of dependence of governmentson the income of abundant oil resources in the economy of developing countries has received a lot of attention; So that the discussion about its results, such as the wealth of abundant oil resources, can negatively affect the governance and state of democracy of a country has been raised. The political and economic inefficiency known as "curse of oil" is a complex and structural phenomenon which is mainly caused by poor management or poor investment of oil revenues by the governments of oil producing countries. The purpose of this research is to compare the relationship between oil revenues and tax revenues on democracy in oil-dependent countries with medium income and also oil-dependent countries with high income using the Systemic Generalized Moments (SYS-GMM) approach. For this purpose, data related to the dependent variable of democracy and independent variables, oil revenues, tax revenues, economic growth, GDP per capita and population for 10 countries with high oil income and 21 countries with medium oil income including Iran during the years 1980 to 2018 was analyzed. In summary, the results of the study and estimation of the model showed that with the increase of oil and tax revenues in countries with high oil income, the level of democracy has improved; While for countries with medium oil income, the increase in oil and tax revenues leads to a decrease in the level of democracy and the phenomenon of oil curse is confirmed.

One of the most important components of government revenue, which is highly anticipated and unrealized, is the government's budget deficit. Government tax revenues may be influenced by macroeconomic variables and consequently reduce the government budget. Therefore, the present study investigates the effect of macroeconomic variables on tax revenue of Iran. This is done using annual data for the period 1979-2018. Analyzes were performed by ARDL method. The results showed that the variables of per capita output without oil, employment and oil revenues had a positive effect and inflation rate had a negative effect on government tax revenues. Oil-free per capita production has the highest impact, and inflation has the least impact on tax revenues. The results also show that variable oil revenues with a two-year lag affect tax revenues. Another finding is that exchange rate and liquidity variables do not have a significant effect on tax revenues.

Among the various government incomes, taxes, as a permanent and predictable source, have always been a matter for government attention. But, since this instrument generates disruptions in the economy, economists have been contemplating introducing new tax bases that t create the least inefficiency in the economic system. Green taxes which are based on costs, have such a feature. This study deals with environmental taxes and examines the effect of these type of taxes on total state tax revenues in 35 selected OECD countries over the period of 1980-2015. The results of the applied panel model show that the application of green taxes will lead to an increase in total government tax revenues.

One of the most important factors effecting the economic growth and sustainable development is high quality institutions in countries. Therefore, identifying the determinants of quality of institutions, especially those related to quality of governance, will provide appropriate means to increase quality of governance. In addition, improving the quality of governance will improve the structure of government spending and improve the economic performance of countries. Therefore, the main purpose of this study is to investigate the factors affecting the quality of governance in countries with natural resource rents using simultaneous equations of panel data. In this study we have used the data of 32 countries with natural resource rent in the period of 2002-2015. The results show that GDP per capita, tax revenues and freedom of press have affected the quality of governance. Also, the quality of governance in countries with resource rent has affected economic growth by influencing the structure of government spending and human capital.

The financial stability of banks and the prevention of bank failures are very important as the core of monetary and financial activities. This study analyzes the impact of macroeconomic variables on insolvency risk of Iranian banks. In this regard, 18 state and private banks were studied for period 1386-1395. To test the hypothesis, the multivariate regression analysis and Generalized Method of Moments based panel data are used. The results of testing hypotheses show that inflation and GDP growth has a significant and positive impact on the insolvency risk and the fixed assets and securities owned index (average price of a square meter of housing units in 32 selected cities), liquidity, oil revenues and state tax revenues has a significant and negative impact on the insolvency risk. Also, control variables including credit risk and liquidity risk has a significant and positive impact on the insolvency risk and capital ratio and bank size has a significant and negative impact on the insolvency risk.

According to the Kau and Rubin (K&R) hypothesis, increasing the government's power to collect taxes, through increased tax revenues, expand the public sector expenditure. In this regard, the main objective of this paper is to empirically test the relationship between government's power to collect taxes, tax revenues and government expenditures in Iran during the period of 1971-2013. For this purpose, rate of female participation in the labor market and self-employment rate is used as two variables which are the indicators of government's power to collect taxes, and Toda and Yamamoto granger causality method is used. The Results show no causality relationship from the government's power to collect taxes indicators toward government spending (Rejection of the Kau and Rubin hypothesis). The reason for this conclusion is justified based on the absence of causality relationship from government's power to collect taxes indicators toward tax revenue; however, the causality relationship from tax revenues toward government expenditure is approved (confirm of the Friedman's hypothesis). According to other results, the causal relationship from the oil revenues toward government expenditure and tax revenues is confirmed.

Tax revenues are the most important sources of public funding. In other words, the role of tax revenues as the most effective tool of fiscal policy, is very important. Therefore, according to the essential role of tax revenue on governments’ economic situation, and since a prerequisite for effective actions in order to implement appropriate fiscal policies, is to know its determinants, this paper tried to investigate the determinants of tax revenues in Iran during 1350-1392, using a Bayesian Econometric Approach and applying Bayesian Model Averaging. The results show that some variables such as literacy rate, GDP growth, population growth, value added of industry sector, and government expenditure have positive effects, but variables such as exchange rate, GINI index, value added of agricultural sector, oil revenue, and value added of oil sector have negative effects on tax revenues. The policy recommendations resulted from this study are: To increase tax revenues through structural changes in economy by increasing the share of industry sector and industrialization of agricultural sector; To improve tax laws and to find executive effective solutions in order to decrease big investors tax evasion; and to try in order to increase efficiency and effectiveness of the education system.

This study examines the impact of various trade liberalization indicators on total tax revenues and 4 tax bases from 2000 to 2015 between developed and developing WTO member countries. Since trade liberalization is possible to conducted through different means, three indicators of "Trade openness", "Tariff rate" and "Trade freedom" were used to indicate the degree of trade liberalization. The results show that each means of liberalization impacts the tax revenues in different way. The results of estimating equations in developing countries indicate that with any increase in liberalization, the international trade taxes fall, and the domestic taxes, including taxes on goods and services, corporate income taxes, and personal income taxes, rise. As a result, such changes impact the tariff rate more than two other indicators of trade liberalization. However, the results for the developed countries are completely different. Increasing trade liberalization in developed countries will lead to lower tax revenues. The results demonstrate that the impact of trade liberalization on tax revenues varies due to the level of countries’ development.