Investigating the role of taxes in the stability of government revenues with emphasis on the general policies of the system

Reducing the vulnerability of the economy by creating stable government revenues and also improving the distribution of revenues are important policy components in the upstream documents and general policies of the system. Considering the importance of improving the efficiency of the tax system in line with paragraph 17 of the resistance economy, this study investigates the possibility of developing the tax system and the stability of government revenues using provincial statistical evidence over 2011-2019 and using the quantile regression approach and Non-linear Autoregressive Distributed Lag. The results of the estimates show that in high tax quantile, the elasticity of all types of taxes has increased and is greater than unity, and the increase in the share of taxes on goods and services, along with the high elasticity of this type of tax relative economic growth, indicates the stability of the government's income. Finally, the low tax efficiency, along with the non-significance of the asymmetry of positive and negative economic growth shocks on all types of taxes, indicates the unfavorable situation of the current tax system, therefore, identifying new tax capacities and establishing a strong relationship between economic growth and tax bases is the most important policy in line with the vision of  the general policies of the system.