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Ehteshami, Sadegh, Jafari, Seiyedeh Mahbobeh, Khosravi-Pour, Negar. (1402). Investigation of distributive impacts and collection efficiency of 9% value added tax on production sector.. , 8(29), 147-160. doi: 10.30495/ijfma.2023.21132
Sadegh Ehteshami; Seiyedeh Mahbobeh Jafari; Negar Khosravi-Pour. "Investigation of distributive impacts and collection efficiency of 9% value added tax on production sector.". , 8, 29, 1402, 147-160. doi: 10.30495/ijfma.2023.21132
Ehteshami, Sadegh, Jafari, Seiyedeh Mahbobeh, Khosravi-Pour, Negar. (1402). 'Investigation of distributive impacts and collection efficiency of 9% value added tax on production sector.', , 8(29), pp. 147-160. doi: 10.30495/ijfma.2023.21132
Ehteshami, Sadegh, Jafari, Seiyedeh Mahbobeh, Khosravi-Pour, Negar. Investigation of distributive impacts and collection efficiency of 9% value added tax on production sector.. , 1402; 8(29): 147-160. doi: 10.30495/ijfma.2023.21132

Investigation of distributive impacts and collection efficiency of 9% value added tax on production sector.

International Journal of Finance & Managerial Accounting
دوره 8، شماره 29، تیر 2023، صفحه 147-160  XML اصل مقاله (413.55 K)
نوع مقاله: Original Article
شناسه دیجیتال (DOI): 10.30495/ijfma.2023.21132
نویسندگان
Sadegh Ehteshami1؛ Seiyedeh Mahbobeh Jafari email 2؛ Negar Khosravi-Pour3
1Department of Accounting , Kish International Branch, Islamic Azad University, Kish Island, Iran.
2Department of Economics and Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran
3Assistant Professor, Department of Accounting, Faculty of Economics and Accounting, Islamic Azad University, Central Tehran Branch, Iran
چکیده
The leading targets of a tax system and its economic function include tax income increase, encouragement of production and investment, decreasing inequality and improvement of social welfare. This research investigates distributive impacts and efficiency of 9% value added tax collection on production sector. In terms of goal , this is an applied study. The influence of value added tax (VAT) on Gini coefficient as an income distribution index was investigated. Data were analyzed by econometrics methods including panel data and EVIEWS software. To evaluate the efficiency of tax collection (productivity ratio), input-output method was used based on the latest present table for 2011. The results revealed that exercise of a 9% VAT does not have regressiveness on production sector and does not influence on income distribution. Further, average tax collection efficiency by production and consumption method in 2015-2018 was 39.5 and 0.32 percent and this level of VAT collection from production sector (considering its rate) is relatively low.
کلیدواژه‌ها
value added tax (VAT)؛ distributive impacts؛ reduction load؛ tax collection efficiency
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