Volume 18, Issue 2 (7-2013)                   JPBUD 2013, 18(2): 39-58 | Back to browse issues page

XML Persian Abstract Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Hadian E, Tahvili A. Tax Evasion and Its Determinants in the Iranian Economy (1971-2007). JPBUD 2013; 18 (2) :39-58
URL: http://jpbud.ir/article-1-982-en.html
1- , tahvili.ali@gmail.com
Abstract:   (17752 Views)
Empirical Studies are indicative of four existing variables of tax rate, complexity of rules and regulations, social capital and inflation as the most influential factors in triggering tax evasion to be a mutual parameter among developing countries. in this paper, we regard all these factors in an econometric model to estimate the impact of each one in the context of the Iranian economy. To this end, An ARDL approach and annual data over the period of 1971- 2007 have been used. The results show that in the long run, the tax rate, the complexity of the regulations, a lack of social capital and inflation all have positive and significant relationship with tax evasion. In the short run all results were similar to the long run ones but inflation has not had a decisive role in tax evasion.
Full-Text [PDF 572 kb]   (6087 Downloads)    
Type of Study: Research |
Received: 2014/04/28 | Accepted: 2014/04/28 | ePublished: 2014/04/28

Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License.

© 2023 CC BY-NC 4.0 | Planning and Budgeting

Designed & Developed by : Yektaweb