Analysis and investigation of the impact and role of taxes in the economic and social development of the country

Ali lamea¹

1) Master of Economic Sciences, Faculty of Economics, Management and Social Sciences, Shiraz University, Shiraz, Iran.

IOI Code : XGEE-HHFCH
Publication : 2nd International Conference on Researches in Accounting, Economics, Management & Humanities(meaconf.com/2nd)
Abstract :
    Government and taxes are the most effective elements in economic and social systems. The history of taxation goes back to the time of the formation of the government and its social frameworks, since the time when the government was forced to accept costs to fulfill its related tasks and was looking for an effective source to finance these costs. At this time, tax was recognized as the best source of financing government expenses in normal economic conditions. Many people do not know exactly what tax means. Many people also think that paying taxes is not a fair thing and considering the amount of taxes compared to their income, they tend to avoid the burden of paying taxes. Tax is a type of social cost that citizens pay so that governments can fulfill their constitutional duties for social and economic development. For this reason, it is said that tax is a government tool for providing good governance resources and establishing development stations at any program and time stage. In fact, by paying a part of their income to the government in the form of taxes, the citizens give the government the authority to run the country s affairs, implement financial policies, provide public and essential goods and services, guarantee security, and implement the development and construction programs of the country. , use it. In the meantime, the expansion and diversity of economic activities, the increasing role of governments in the expansion of public services, as well as the expansion of government commitments in the economic and social fields, have made taxation an important and influential issue for all governments. It has changed the main functions of the tax tool to provide public revenues of the country, spread justice (redistribution of wealth), reallocation of resources through economic development and economic stability. The purpose of this research is to investigate the tax and its role on the economic and social development of the country. Paying taxes is considered one of the most important factors of economic growth and development of a society. By paying a part of their income to the government in the form of taxes, citizens give the government the authority to manage the country s affairs, realize social justice, increase services, civil and urban development, and implement policies. finance and guarantee the security of the country to use it. The result of the research using the library method indicates that the government can have very positive effects by amending the tax laws and regulations and employing suitable and competent managers as well as spreading the culture of paying taxes among the society. and have a significant impact on the country s economy.

Keywords : taxation economic development economic growth gross national product economy