دانشگاه آزاد اسلامی واحد علوم و تحقیقات

 آمار

تعداد نشریات50
تعداد شماره‌ها2,203
تعداد مقالات20,192
تعداد مشاهده مقاله24,082,075
تعداد دریافت فایل اصل مقاله22,049,157
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
مراجع
  • Azerbayjani, Karim, Mehdi Moradpour, Zahra Najafi (2010), investigation of the influence of tax policies on inequality and economic growth, Rahbord-e-Yas journal, no. 26.
  • Aghayi, Fatemeh (2008), impacts of financial policies on income distributon and economic growth in Iran, Master degree thesis, Razi University.
  • Abunouri, Abbas Ali and Zivari, Masoud, Somayyeh (2014), the influence of tax income on economic growth and income distributon in Iran and select countries (OECD), Tax Journal, no. 24, pp: 63-85
  • Asadzadeh, Ahmad; Taslimi Baboli, Amin; Jalili, Batul (2014), investigation of the inflation and distribution impacts of VAT on different Iranian economic sectors, journal of Tax, no. 24, pp: 135-155.
  • Asadollahzadeh Bali, Mir Rostam (2007), influence of tax on income distribution inequality in Iran, papers of the first Iranian conference on fiscal and tax policies, National tax Affairs Organization, tax studies and research office, Tehran.
  • Amin Rashti, Narsis, Rafat Milani, Mojgan (2011). Investigation of the influence of VAT on income distribution in select countries, Journal of Tax, no. 11, (successive 59), pp: 63-83.
  • Ansari Samani, Habib; Sadat Davoudi, Raziyeh (2017). Investigation of the influence of VAT on inflation in Iranian provinces (2008-2013), journal of regional economic and development studies, year 4, no. 13, pp: 86-111.
  • Izadkhasti, Hojjat; Arabmazar, Abbas (2017). Analysis of performance, collection efficiency and executive challenges of VAT in Iran, journal of Tax, no. 36 (successive 84), pp: 43-80.
  • Parvin, Soheila, economic roots of poverty in Iran (1989), PhD thesis, Tarbiyat Modarres University.
  • Jafari Samimi, Ahmad; Larimi, Jafar; Azizi, Khosro; Hoseini, Mohsen (2006). Investigation of income influence of substitution of companies tax with VAT, economic periodical, no. 22, pp: 257-279.
  • Jafari Samimi, Ahmad; Karimi Potanlar, Saeed; A'zami, Kourosh (2018). Investigation of the influence of VAT on productivity and determination of an optimal rate for it in Iranian economy: a combination of random boundary approach and endogenous growth pattern, quantitative economy, series 15, no. 3, pp: 129-155.
  • Khanzadi, Azad; Heidariyan, Maryam and Moradi, Sara (2015). Investigation of the impacts of tax income on income distributon and human development, quantitative economy quarterly (formerly economic investigations), series 11, no. 4, pp: 135-158.
  • Khish Tinat, Mohsen and Yaghoubi, Raheleh (2006). Need for implementation of VAT system in Iran, journal of accounting studies, no. 15, pp: 21-41.
  • Davoudi, Parviz and Barati, Muhammed li (2007). Investigation of the impacts of economic policies on income distribution in Iran, social welfare quarterly, no. 17.
  • Rouzbeh, Firouz; Khazdouzi, Bijan; Soltan Panah, Hirosh; Hasani, Kaveh; Taher Khoiani, Keyvan (2014). Investigation of the influence of VAT implementation on inflation in Iran, 2010, journal of economic studies, year 14, no. 3, pp: 93-119.
  • Saeedi, Parviz and Nahtayi, Hosein Ali (2011). Investigation of substitution of income tax of production companies with VAT, economic points quarterly, 8(15), pp: 139-163.
  • Soleimani Amiri, Gholam Reza and Babayi, Fatemeh (2019). Effective factors and barriers of optimal implementation of VAT Law, case study: Zanjan Province, journal of economic studies, year 19, no. 57, pp: 223-255.
  • Seifipour, Roya and Rezaee, Muhammad Ghasem (2011). Investigation of factors affecting income distributon with emphasis on taxes, journal of tax, no. 10 (successive 58), pp: 121-142.
  • Shakouri, Ali and SaghebFard, Muhammad (2008). Investigation of the influence of tax system on income distribution in Iran (case study: first to third development plans), specialized quarterly of tax, new series, no. 3, pp: 105-139.
  • Safayi, Firouz and Maghsoudlu, Mehrdad (2014). Evaluation of VAT in select countries, national Iranian conference on fiscal and tax policies.
  • Tahmasebi Boldaji, Fariborz; Afzali, Amir; Boustani, Reza (2004). A glance at VAT and its implementation in Iran, VAT plan office.
  • Tayebnia, Ali; Rafiee, Alireza; and Yazdanpanah, Mohsen (2005). Investigation of possible impacts of implementation of VAT on inequality in Iran, journal of economic studies, no. 68, pp: 305-336.
  • Tayyebnia, Ali (2004). Investigation of possible impacts of VAT implementation on income distribution in Iran, VAT plan office, national tax affaires organization, Tehran.
  • Abdollah Milani, Mahvash; Nasiri Aghdam, Ali; Mohajeri, Parisa; Aryan nejad, Maryam (2017) investigation of the influence of exemptions on regressiveness of VAT in Iran, journal of tax, no. 33, pp: 33-67.
  • Gharbali Moghaddam, Younes (2005), tax system amendment in Iranian Economy with emphasis on a simulated income model for VAT, Ministry of tax and economic affairs.
  • Ghiasvand, Abolfazl, Mogheri Sadat Mahalleh, Reyhaneh (2010) tax income estimation resulted from VAT implementation in Iran, journal of economic studies, pp: 141-159.
  • Falahati, Ali; Almasi, Mojtaba; Aghayi, Fatemeh (2009). Influence of fiscal policies on income distributon and economic growth in Iran, journal of economic points.
  • Ghorbani, Muhammed Danial and Fatemi, Mahdi (2015), investigation of the influence of direct and indirect taxes on income distribution in select countries, work and society quarterly, no. 186, pp: 65-73.
  • Ghavami, Hadi; Shabani, Muhammed Ali; Rahimi, Raziyeh (2017). Investigation of the influence of VAT on economic firms performance (case study: production and service companies in Khorasan provinces).
  • Mousavi Jahromi, Yeganeh, Gholami, Elham (2015). Prediction of VAT collected from smoking industry in Iran using neural network. Quarterly of economic modeling studies, 20, pp: 55-72.
  • Mousavi Jahromi, Yeganeh; Rezaee, Muhammed Ghasem and Sabzru, Mahboubeh (2013). An investigation of consumption-based tax income efficiency in economic fluctuations: an inter-country analysis, journal of tax, no. 20 (68), pp: 51-71.
  • Mousavi Jahromi, Yeganeh (2002). End cost of social well-being resulted from tax on consumption in Iran in 1994, journal of commerce, institute for commercial studies and research, 6, no. 32.
  • Naderi, Saeed; Salatin, Parvaneh (2018). Influence of VAT on income distribution in select countries with medium income, quarterly of macro level strategic policies, series 6, no. 4, pp: 568-594.
  • Naderan, Ellias; Ranjbarkey, Ali (2007). Consequences of VAT implementation and making way for its successful implementation in Iran, quarterly of Parliament and research, 14, no. 56.
  • Voghoyi, Hatra (1999). Variations in income distribution as a result of VAT implementation, master degree thesis, faculty of political and economic sciences, Shahid Beheshti University.
  • Aizenman, J. & Jinjarak, Y. (2005). The collection efficiency of the value added tax: theory and international evidence, Santa Cruz Department of Economics, Working Paper Series, UC Santa Cruz
  • Alavuotunki, K. & Pirttila, J. (2015). The consequences of the value-added tax on inequality; working paper, 111. New York: United Nations
  • Benkovskis, K. E. Goluzins & O. Tkacevs. (2016). CGE Model with Fiscal Sector for Latvia. Latvijas Banka Working Paper. Retrieved 2018, Jun, 5, from https:// bank.lv/images/stories/pielikumi/publikacijas/petijumi/wp_2016_01.pdf
  • Boeters, S. Böhringer, C. Büttner, T. & Kraus, M. (2010). Economic Effects of VAT Reforms in Germany. Applied Economics, 42(17), 2165-2182
  • Borge, E-L & J. Rattso. (2001). Income Distribution and Tax Structure: Microeconomic Test of The Meltzer – Richard Hypothesis, CES Working Paper, Number 543.
  • Emmanuel, U.C (2013) the effect of value added tax on the economics growth Nigeria. Journal of economics and sustainable development, Vol 4, No 6. 190-202
  • Ferrira, Pedro Cavalcanti, (2005) “Welfare and Growth Effects of Alternative Fiscal Rules for Infrastructure Investment in Brazil”, Ensaios Economicos da EPGE 604. EPGE- FGV Output Novembro 2005
  • Gale, W. G. & Samwick, A. A. (2014). “Effects of Income Tax Changes on Economic Growth”, Economic sudies. Washington, D.C.: The Brookings Insitution
  • Gaarder, Ingvil, (2018), “Incidence and Distributional Effects of Value Added Taxes,” Working Paper, available at SSRN: https://ssrn.com/abstract=2784559.
  • Gebresilasse, Mesay.m ., Sow, Soule. (2015) Effect of VAT Adoption on Manufacturing Firms in Ethiopia, ttp://www.columbia.edu/~ss3721/research.html for the latest draft
  • Iswahyudi, Heru (2018) Where has the money gone? The case of Value Added Tax revenue performance in Indonesia, Munich Personal RePEc Archive, at https://mpra.ub.uni-muenchen.de/89876/ MPRA Paper No. 89876, posted 15 Nov 2018 11:44 UTC
  • Jerković, Emina (2018) HE CHALLENGES AND EFFECTIVENESS OF VALUE ADDED TAX RATES AS A DISTRIBUTIONAL TOOL, EU AND COMPARATIVE LAW ISSUES AND CHALLENGES SERIES – ISSUE http://www.rsp.hr/ojs2/index.php/rsp/article/view/337/341 Accessed 15 February 2018
  • Keen, Michael. & Lockwood, Ben. (2012).”The value added tax: Its causes and consequences”, Journal of Development Economics, Vol. 92, No. 2, Pp 138-151.
  • Ke young, H. Davoodi, & S. Gupta. (2000). Income Distribution and Tax and Government Spending Policies in Developing Countries. IMF Working Paper, 100/G2 Washington.
  • Koen Caminada, KeesGoudswaard and Chen Wang(2012)” Disentangling Income Inequality andthe Redistributive Effect of Taxesand Transfers in 20 LIS Countries Over Time” Working Paper SeriesNo. 581
  • Leahy, Eimear. Tol, Richard S.J. Lyons, Sean (2013) the Distributional Effects of Value Added Tax in Ireland, The Economic and Social Review, Vol. 42, No. 2, Summer, 2011, pp. 213–235
  • Martinez-Vazquez, J. Moreno-Dodson, B. & Vulovic, V. (2012). The impact of tax and expenditure policies on income disribution: Evidence from a large panel of countries. Georgia: Georgia State University
  • Mwega, F.M. (1985), "A General Equilibrium Analysis of Tax Incidence in Kenya", Ph.D.Diss. University of Illinios, Urbana Narayan, P. (2003). The Macroeconomic Impact of the IMF Recommended Impact of the Fiji Economy: Evidence from CGE Model. Review of Urban & Regional Development Studies, 15: 226-237
  • Njogu, L. K. (2015). The effect of value added tax on economic growth in Kenya. International Academic Journal of Economics and Finance, 1 (5), 10-30
  • OECD, (2017). Consumption Tax Trends 2016: VAT/GST and excise rates, trends and policy issues, OECD Publishing, Paris.
  • Onji, K. (2009). The response of firms to eligibility thresholds: Evidence from the Japanese value-added tax. Journal of Public Economics, 93(5), 766-775
  • Ramirez, J. R. (2002). Redistribution and Fiscal Policy, Federal Reserve Bank of Atlanta, Working Paper
  • Roos , Elizabeth Lousia J. Mark Horridge Jan H. van Heerden Philip D. Adams Heinrich R. Bohlmann Kgatedi Kenneth Kobe Bokang Vumbukani‐Lepolesa (2019) National and Regional Impacts of an Increase in Value‐Added Tax: A CGE Analysis for South Africa, SAJE, V 88, ISSUE 1, https://doi.org/10.1111/saje.12240
  • Sobotovicova, S. Blechova, B. & Janouskova, J. (2014).Value Added Taxes in OECD Countries, International Journal of Economics and Statisics, 2, pp. 270- 276
  • Toder, Eand Rosenberg, J (2010).“Effects of Imposing a Value Added Tax To Replace Payroll Taxes or Corporate Tax”, Institute Fellow, Urban Institute, Research Associate, Urban-Brookings Tax Policy Center
  • Ueda,J.(2017).The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies, International Monetary Fund, WP/17/158
  • Usman , Alhasan (2019) SESSSING THE IMPACT OF VALUE ADDED TAX (VAT) GAPS ON VAT REVENUE, DOI: 10.13140/RG.2.2.31289.52321
آمار
تعداد مشاهده مقاله: 85
تعداد دریافت فایل اصل مقاله: 78


سامانه مدیریت نشریات علمی. قدرت گرفته از سیناوب