Investigation of Factors Affecting Tax Effort in Iran

eghbal dadgari¹ mahbubeh kashkuli² mansur zara nejad³

1) Master student of azad university of ahvaz , Iran
2) Master student of Allameh Tabatabaei university of Tehran , Iran
3) Faculty of management, chamran university of ahvaz , Iran

IOI Code : XYCG-ADKKG
Publication : international conference of Management Elites(icme.ir)
Abstract :
    Abstract The aim of this research is the investigation of factors affecting on tax effort in Iran. For this reason, The influence of factors such as per capita income, The income of oil, The share of added value of agriculture from gross domestic product, The share of added value of industries and mines from gross domestic product, The ratio of pure export to the gross domestic product, foreign delayed debt and the rate of inflation on tax effort have been examined by using with economic approach in iran. The required data of this research are extracted from the world development indexes base web site. And the years 1369- 1378 were investigated. In this research, to analysis and break down of Data collaborative method by estimation of balanced long-term relationship, current short- term relationship and the correction model of inaccuracy are used and also, Microfit software and Eviews software in cases have been used for estimation and examination. Totally, The results of evaluation of model indicates that fluctuations of the income of oil, foreign delayed debt and the rate of inflation has a positive and meaningful relationship toward the tax effort. Also, The variables of per capita income, The share of added value of agriculture from the gross domestic product and the ratio of pure export to the gross demostic product has a negative and meaningful toward the tax effort. Also, The share of the added value of industries and mines from the gross demostic product has not meaningful influence on tax effort in period of this investigation.

Keywords : tax effort per capita income oil income agriculture industries and mines delayed debt inflation export