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Analysis the Relationship between Value Added
Tax Performance with Inflation, Income Distribution
and Government Capital Asset Ownership in Iranian Provinces
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Hojjat Izadkhasti *   , Ydollah Dadgar , Salar Ghorbi |
| Shahid Beheshti University , izadkhasti321@gmail.com |
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Abstract: (1995 Views) |
Value added tax has been focus on many countries in recent decades due to the low tax base consumption, low cost on identification, collection and transfer on tax burden to the end consumer in the economy. Therefore, its full implementation in Iran can improve the efficiency on the tax system. In this regard, policymakers' awareness on the effects on consolidated, distributive and allocative value added tax is essential. In this study, the performance on value added tax on inflation, income distribution and government capital assets ownership in the Iranian provinces over the period (2008-2016) was investigated using panel data method. The results show that VAT has led to lower inflation, improved income distribution and reduced ownership of government capital assets in the provinces. In general, depending on the welfare policies of countries and how to replace this tax with other taxes, the type of this effect can be different. In addition, directing VAT revenues to infrastructure spending and improving government services is of particular importance.
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| Keywords: Value Added Tax, Inflation, Income Distribution, Ownership of Capital Assets |
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Full-Text [PDF 709 kb]
(521 Downloads)
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Type of Study: Applicable |
Subject:
Special
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