پژوهشنامه مالیات
سال بیست و هفتم شماره 89 (بهار 1398)

The main source of government revenue in Iran is revenue from crude oil and its products export. In the Sixth Development Plan bill, the government's emphasis on reducing the dependency of the state budget on oil and increasing the tax share to increase the tax revenue sources. The new government's approach to increasing tax revenues is a change in the taxpayers’ willingness to pay taxes in the community, which is influenced by several factors. In 1394, Khouzestan province has been able to pay revenue to the state by acquiring a second-place state (after Tehran) in paying taxes. This dramatic increase in tax revenues can depend on a variety of factors, and perhaps the happiness of taxpayers is one of those factors. Happiness is a factor of influence that has received less attention in previous research, and at the same time it is one of the intrinsic stimuli of individuals that can, along with other factors, affect the tendency to tax them. In this study, using four types of linear regression and ordinary least squares method, the effect of happiness on taxpayers' interest in Ahvaz private sector (Khuzestan province) is estimated in 1396. The results showed that the effect of happiness on the desire to pay taxes is statistically significant, but economically, its impact is small but positive.

In many economies, the export promotion is defined as the main paradigm for the economy and tax exemptions is one of the prevailing policies in order to protect infant industries and this policy has been employed in the Iranian economy, too. The paper tries to evaluate the success degree of this policy in the Iranian economy. In this regard, the micro-data in various commodity groups based on HS tariff codes during 1997-2017 and panel data regression method has been used. According to the estimated results of the non-oil export model in HS commodity groups, the log real exchange rate has a negative effect. Also, the log price index for export commodities and the log facilities to export as a ratio of total facilities in the banking system have positive effects on export. Moreover, the estimated coefficients of dummy variable related to tax incentives policy for each HS commodity groups are positive and significant in HS tariff codes.

Taxes constitute the main sources of government revenue on one hand and, on the other hand, are one of the most important financial policy tools and can play a key role in economic growth and development. Therefore, it is important to identify tax payment potential as a step towards achieving these revenues. However, part of the tax revenue cannot be collected for legal and illegal reasons. In other words, this part of taxes may be lost (tax expenses). The purpose of the present study is to investigate the effect of these lost income (tax expenditures) on Iran's economic growth. For this purpose, the period of 2009-2012 was used as a sample data for a simulation to predict this tax expenditure, which the country is still suffering. To this end, the Randomized Bayezian Coefficients are applied. The findings indicate that the estimation of tax expenditure in the economy is different from one period to another period. However, the impact of tax expenditures on growth is low and also negative. The greatest impact on growth was in 2010.

In designing the tax system in the housing and real estate sector, increasing the efficiency and optimal allocation of resources in the urban area, redistribution of income and wealth, reducing the incentive for speculation and increasing tax revenues of national and local governments should be considered. Accordingly, with the expansion of tax bases and reduction of exemptions, it is possible to reduce the tax burden on the state budget on individuals and manufacturing enterprises, and will prevent the diversion of investment decisions into trading activities. Therefore, the design and implementation of an efficient and fair tax system in the real estate sector based on the prevailing global patterns, in which the period of asset holdings, the range of inclusion, the basis of valuation, the tax rate, the threshold of exemptions and regional exemptions is necessary to be considered. In this study, the effects of the tax on the return and gain of capital in the framework of the general equilibrium model on prices and market volatility are analyzed. Then, the potential tax capacity in the real estate and housing sector is estimated. The results of the mathematical model indicate that increasing the tax rate on the return on capital, will lead to higher housing prices, but the tax on capital gain, housing prices, and volatility will be lowered. The results also indicate that the tax performance in the housing and real estate sector was not consistent with its potential capacity.

Since economic growth affects many economic indexes such as employment, poverty, distribution of income, health, etc., investigating the factors influencing economic growth is of great importance. This would be even more important in developing countries, which face such problems as poverty, unemployment etc. Considering the fact that the VAT is becoming more popular in developing countries and the dearth of research on the effects of this type of tax on economic variables, especially economic growth, the need for this study is felt to shed lights on the related issues. In this paper, using a panel of 62 developing countries and the GMM-system method, we examined the effect of VAT on economic growth and its sources, including growth of capital accumulation and the growth of productivity. The results were consistent with previous research, indicating a positive and significant effect of VAT on economic growth and its sources.

This paper aims to propose a method for measuring the value added tax gap decomposed into two main components: compliance and policy gaps. By definition, policy gap is the difference between the potential tax revenue and what can be collected according to tax code. In comparison, the compliance gap is defined as the difference between full compliance with tax code and the actual compliance. Compliance gap covers revenue losses stems from tax evasion and tax fraud. In order to assess the tax gap at the provincial level of the country, it is vital to find a way to verify inter-regional and inter-sectoral flows of trade and account for exemptions, credits and thresholds according to VAT tax code. To do this, we employed a top-down method that uses the production data and also regional input-output tables which calculated specifically for this paper.
The results indicate that the policy and compliance gaps in the 31 provinces of the country are in average 35.2% and 33.7% respectively. That is, only 31 Rials were collected from every 100 Rials that can be collected in the ideal VAT model in which production efficiency satisfies.