Tax Efforts in Iran in Comparison with the Countries Listed in Iranian Vision Document (Southwest Asia Countries)

According to Iranian Vision Document 2025, Iran tries to win the first place of economic development among Southwest Asia countries. Also, being progressive is one of the five basic features of the vision of Iran’s Tax Organization. The question is about the extent of tax efforts in Iran in comparison with the mentioned countries and its place among them according to the index. Using data for the period of 2006-2010 and estimating potential tax capacities of Iran and Southwest Asia countries by panel data regression methods, the research indicates that Iran has no proper place in this respect. Therefore, achieving the goals of the Vision Document necessitates double efforts in remaining years.