Journal Title: International Journal of Humanities and Cultural Studies (IJHCS) - Year 2016, Vol 2, Issue 4
Abstract
Because of the broadness in tax bases, Value Added Tax (VAT) is amongst taxes which have a high income for governments and service distribution for people welfare. In our country, VAT was enforced in order to reform the tax structure and to increase the government income. Hence, the purpose of this study is to investigate the effect of VAT on fluctuations in state tax revenues. Using econometric techniques in the form of panel data, statistical data of years 2008-2013 are evaluated in this paper. Multiple linear regression is used in this study. Findings show that more than half of the tax revenues’ fluctuations are explained through the VAT growth variable. In the investigation of coefficients’ significance, results indicate that the positive and significant effect of the VAT growth, is in both legal and real persons so that the increase in VAT growth in legal and real persons will be 6.8% and 4.5%, respectively. Generally, research findings confirm the considered assumptions, and there is a significant positive correlation between the growth rate of VAT and tax revenues’ fluctuations.
Authors and Affiliations
Mohammadreza Sharafipour| Department of Financial Management, Electronic Branch, Islamic Azad University, Tehran, Iran sharafpour2015@Gmail.com, Houshang Amiri| Department of Accounting, Abadan Branch, Islamic Azad University, Abadan, Iran Dr.Amiri72@Yahoo.com, Zahra Lashgari| Department of Accounting, assistant Professor, Central Tehran Branch, Islamic Azad University, Tehran, Iran Z_Lashgari@iauctb.ac.ir
Keywords
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