| This quantitative research was conducted with a positivist paradigm to evaluate the methods that could increase tax revenues from government revenues using oil dependency reduction. The researcher used the annual data of Iran during 1978-2019 to analyze the research model. In addition, a generalized torque technique was applied in the EViews software to estimate the model. According to the results, the variable of oil revenues had the most significant effect on the government revenues, followed by the revenue of sales and consumption tax and value-added tax (VAT), indicating that the government could easily reduce oil revenues by efficient policies and replace this source of income with the revenue from sales and consumption tax and VAT. On the other hand, the revenue from wealth tax had the least significant impact on the government revenues, which was possibly caused by the inefficiency of reception methods or the inability to be identified. Further assessment in this regard could help governments identify extremely more appropriate revenue resources to extract less oil and control social inequity. An important issue observed in this study was the reverse coefficient of the revenue from corporate tax. Most of these companies may be manufacturing and industrial units, and given the pressure of economic and political issues and inflation on the country, they have mostly reacted to enormous taxes, had tax evasion, or reduced their production level, which has, in turn, increased the rate of unemployment and decreased the national gross domestic product, thereby reducing the government revenues. |
- Abbasian, E. and Fashi, F. (2015). Fiscal Capacity, Alternative to Oil Revenues in Iran. Quarterly Journal of Applied Economics Studies, 4(15), pp. 183-199. https://aes.basu.ac.ir/article_1239.html?lang=en.
- Alizadeh, M. and Fathollahi, E. (2018). The Relationship between Tax Revenue and Government Expenditure in Iran: A New Approach of Bound Testing and Toda-Yamamoto Causality. Quarterly Journal of Economic Research, 7(8), pp. 47-69.
- Asgharpoor, H. and Baradaran, Z. (2019). The Asymmetric Effect of Oil Revenues on the Budget Deficit in Iran: Quantile Regression Approach. Journal of Iranian Economic, 5(2), pp. 1-27. https://economics.ihcs.ac.ir/article_4311.html?lang=en.
- Bagheri Bonjar, A. and Zarei, Y. (2018). The Role of Oil in the Social Development of Iran after the Islamic Revolution from the Perspective of Professors and Experts. National Conference on Social Development, Shahid Chamran University of Ahvaz, pp. 55-76.
- Ghaffari Fard, M., Heidari, M. and Human, A. (2020). Investigating the Effect of Tax Revenue Composition on Income Distribution in Different Provinces of Iran (Panel Data Approach). Journal of New Achievements in Humanities Studies, 3(29), pp. 88-105.
- Gurdal, T., Aydin, M. and Inal, V. (2020). The relationship between tax revenue, government expenditure, and economic growth in G7 countries: new evidence from time and frequency domain approaches. Economic Change and Restructuring volume 54(6), pp. 305–337. https://doi.org/10.1007/s10644-020-09280-x.
- Hamdi, H. and Sbia, R. (2013). Dynamic relationships between oil revenues, government spending and economic growth in an oil-dependent economy. Economic Modelling, 35, pp. 118–125. https://doi.org/10.1016/j.econmod.2013.06.043.
- Izadkhasti, H. (2018). Dynamic Effects of Oil Revenues on the Government Behavior in the Allocation of Consumption Expenditure on Public and Defense Affairs. The Macro and Strategic Policies Journal, 6(21), pp. 25-50.
- Jilcha Sileyew, K. (2019). Research Design and Methodology. Intechopen. 10.5772/intechopen.85731
- Keshavarz Hadad, G., Abounoori, E. and Jahani, T. (2020). Oil Revenue Uncertainty, Sanctions and the Volatility of Macroeconomic Variables. Iranian Journal of Economic Research, 25(82), pp. 1-42. 10.22054/ijer.2020.11906.
- Maganya, M.H. (2020). Tax revenue and economic growth in developing country: an autoregressive distribution lags approach. Central European Economic, 7(45), pp. 205-217. https://doi.org/10.2478/ceej-2020-0018.
- McNabb, K. (2018). Tax Structures and Economic Growth: New Evidence from the Government Revenue Dataset, Special Issue: Fiscal Policy. State Building and Economic Development, 30(2), pp. 173-205. https://doi.org/10.1002/jid.3345.
- Mohajeri, P., Taleblu, R. and Setarei, L. (2020). Identification of the Factors Affecting the Ratio of VAT to GDP with Emphasis on the Registration Threshold. Iranian National Tax Administration, 28(45), PP.; 7-35.
- Ranjbar, H., Sameti, M. and Malian, M. (2016). The Possibility of Replacing Oil Revenues by Tax Revenues (Case Study: Iran). Iranian Journal of Applied Economics, 6(19), pp. 27-38.
- Rostamzadeh, P. and Goudarzi Farahani, Y. (2017). The Substitution of Taxes for Oil Revenues by Designing a Dynamic Stochastic General Equilibrium (DSGE). The Economic Research, 17(4), 121-145.
- Sheikhzadeh, H. (2019). The Political Economy of Oil and its Impact on Social Development of Iran. International Relations Research, 9(1), pp. 243-260.
- (2016). Redistribution via taxation: the limited role of the personal income tax in OECD Countries.Internet Document.
- Totonchi Maleki, S., Musavi jahromi, Y. and Mehrara, M. (2020). Evaluation of the Most Important Factors Affecting the Income of Taxes in the Economy of Iran with the Approach of TVP DMA Models. Journal of Tax Research, 44(92), pp. 69-87.
|
