TY - JOUR T1 - Globalization and its Impact on Tax Revenues in Iran TT - فرایند جهانی‌شدن و تأثیر آن بر درآمدهای مالیاتی در ایران JF - IJNAA JO - IJNAA VL - 20 IS - 62 UR - http://qjerp.ir/article-1-392-en.html Y1 - 2012 SP - 143 EP - 170 KW - Tax Revenues KW - Globalization Index KW - Capital Flight KW - Investment Guarantee KW - Error Correction Model N2 - Tax Revenues stand among the most important financial resources for the governments, and an effective instrument for adopting fiscal policies for most countries. Comparing other sources of revenues with tax, as the most important and most stable source of revenue for the governments, shows that the higher the contribution of tax in government spending, the less the undesirable economic consequences would be. Taking the importance of tax into consideration and regarding the positive and negative consequences of globalization trend, this paper employs a logarithm model to study tax revenues and impacts of globalization index, as well as other macroeconomic variables, using an Auto-Regressive Distributed Lag Model, for the time period of (1973-2006). The Long Run Coefficients and Co integration among variables with the Error Correction Model is assessed too. The results indicate a straight relation among them. The impact of this variable is also evaluated by measuring capital flight with ECM and ARDL models. The results, again, reflect a positive relation between capital flight and tax revenues. M3 ER -