Estimation Import Smuggling and Its Determinants in Iran on Fuzzy Method

In this paper the Smuggling imports & its determinants are calculated in Iran during the period from 1350-1388 For this purpose, with using a fuzzy method, 10 scenarios were designed and implemented in MATLAB programming environment. The results indicated that the smuggling imports during the period under consideration in spite of the large fluctuations, has been rising in total. Also, based on the findings for 1350-1366 the average tariff rate in comparison with other factors under consideration have a greatest impact on smuggling imports. Furthermore, this study showed that in the first & second development plan, inflation is more important than other factors in the smuggling imports. Based on the results, in the third & fourth development plan, the most important factor is tax burden.