Studying the role of Value-Added Tax (VAT) and its impact on the Country Tax Revenues and Inflation (with an Emphasis on Financial Approach) in Companies Listed in the Tehran Stock Exchange
Journal Title: International Journal of Advanced Studies in Humanities and Social Science - Year 2016, Vol 5, Issue 0
Abstract
This study aimed to investigate the role of VAT and its impact on Iran′s tax revenues and the rate of inflation (with an emphasis on financial approach) in listed companies on the Stock Exchange of Tehran. For this, a total of 600 manufacturing firms listed in Stock Exchange in the period of 2009 till 2014 were selected and their data were analyzes using multiple linear regressions and trough panel data using fixed effects. The results of research hypothesis testing showed, that there is a significant relationship between the research variables and increase or decrease the growth rate of value added tax have a significant impact on tax revenues and inflation volatility and R & D expenditure of the companies.
Authors and Affiliations
Abdolmajid Keshavarz, Afshin Armin
Keywords
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