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:: Volume 27, Issue 89 (Quarterly journal of economic research and policies 2019) ::
3 2019, 27(89): 29-59 Back to browse issues page
Investigating the Impact of Taxes on the Income of Legal Entities (Companies) on the Cost of Urban And Rural Households using Input-output analysis
Moeen Akbarzadeh Mr , Mahdi Sadeghi shahdani Dr, Majid Madah Dr
Semnan University , m.akbarzade781@gmail.com
Abstract:   (273 Views)
Current situation of Iran Economy which is under increasing sanction can be affected negatively and followed by many consequences for the society through any misleading economic decision from government side.The Iranian tax system includes various types of taxes that are directly and indirectly collected, each of them have its own effects on society and market system. Determining the way of collecting and the appropriate tax rate are items that the government must deal with them professionally based on studies and experiences; otherwise, there will be increasing inequalities or producers' indifference.
In this research, using the input-output analysis and applying the COICOP and ISIC standards, the effects of income tax on legal entities (companies) on the costs of different levels in urban and rural households have been investigated. For this purpose, the input-output data table of 2010 and the income tax data for urban and rural households in 2016 are applied. The results indicate that any reduction or increase in taxes on legal entities (companies) will be passed directly to the consumer due to its reflection in the products price; so the tax impact will be in other ways. Meanwhile, the costs for low-income groups will increase by tax rise, which will result in social inequality and dissatisfaction in society.
 

Keywords: Tax- cost- input-output analysis- Income of Companies- Distribution of income
Full-Text [PDF 1095 kb]   (98 Downloads)    
Type of Study: Research | Subject: General
Received: 2018/12/16
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akbarzadeh M, sadeghi shahdani M, madah M. Investigating the Impact of Taxes on the Income of Legal Entities (Companies) on the Cost of Urban And Rural Households using Input-output analysis . 3. 2019; 27 (89) :29-59
URL: http://qjerp.ir/article-1-2265-en.html


Volume 27, Issue 89 (Quarterly journal of economic research and policies 2019) Back to browse issues page
فصلنامه پژوهشها و سیاستهای اقتصادی Journal of Economic Research and Policies
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