One of the goals of government intervention in the economy, which is done by tax instruments, is to create economic stability. Now the question arises whether taxes have been used as a tool for economic stabilization? For this purpose, the effect of direct and indirect taxes on the fluctuations of Iran's economic cycles has been studied. To estimate the models of this research, Vector Auto Regression method by quarterly data from q1-1372 to q3-1397. The interesting results of this study are that, unlike empirical studies conducted in some other countries, direct taxes have not had a significant effect on reducing fluctuations in economic cycles. Also, the effect of indirect taxes on economic cycles is faster than direct taxes. The policy proposal of this research is to use more of the country's tax capacity to better perform the government's stabilizing task in the economy, especially the reform of tax bases.
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