Planning and Budgeting

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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.

Keywords: Tax evasion, Iranian economy, Tax rate, Social Capital, Inflation, Complexity of Regularities

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