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Monitoring Expenditures on Tax Collection and Tax Evasion: The Case of Iran | ||
| Iranian Economic Review | ||
| مقاله 8، دوره 23، شماره 1، فروردین 2019، صفحه 149-161 اصل مقاله (725.29 K) | ||
| شناسه دیجیتال (DOI): 10.22059/ier.2018.69103 | ||
| نویسندگان | ||
| Ali Hussein Samadi* ؛ Shohreh Nasirabadi | ||
| Department of Economics, Faculty of Economics, Management and Social Sciences, Shiraz University, Shiraz, Iran | ||
| چکیده | ||
| T he main aim of this paper is analyzing the relationship between tax evasion and the monitoring expenditure on tax collectionin Iran. For doing so, we have used a simulation model for determining optimal level of monitoring expenses on tax collection. The results showed that, a greater portion of government expenses must be allocated to monitor the tax collection, although do this reduces tax evasion, but have a negative effect on economic growth. Thus, instead of increasing monitoring expenses in line with reducing tax evasion, it is better to reduce taxes rate in a way that in addition not to decrease in motivation of economic agents activity, it also causes decrease in motivation of tax evasion. | ||
| کلیدواژهها | ||
| Keywords: Tax Evasion؛ Tax Rate؛ Monitoring Expenditure on Tax Collection؛ economic growth؛ Iran. JEL Classification: C02؛ C11؛ C61؛ H26؛ O40 | ||
| مراجع | ||
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