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The purpose of this paper is Investigating the Impact of Value Added Tax (VAT) on Iran's Current Account. To do this, Computable General Equilibrium Model (CGE) is used. Data is based on the latest social accounting matrix (SAM) of Iran in 2011, which is provided by Islamic Parliament Research Centre of Iran in 2015. Policy analysis has been carried out in the form of nine scenarios: the VAT with the rates applied in Iranduring the years 2008 to 2019 (3%, 4%, 5%, 6%, 8% and 9%) and the applicable rates (10%, 15% and 20%). In all scenarios, the VAT rate in agriculture sector is considered zero. The results indicate that VAT has positive impact on Iran's export and import, but negative impact on current account. Likewise result of sensitivity analysis show the high precision of the research model and confidence of policy analysis’ results.

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This paper has been written in order to investigate the economic effects of corporate income tax rate adjustment in Iran’s economy. For this purpose, the Computable General Equilibrium model (CGE) has been used. The data has been taken from the latest Iranian Social Accounting Matrix (SAM), prepared by the Parliament Research Center and has been analyzed using GAMS software. The policy analysis has been done in the form of three scenarios: a 10%, 15% and 20% reduction in the corporate income tax rate. The results showed that the reform of the corporate income tax rate led to an increase in investment, employment, GDP and household consumption expenditures, as well as a reduction in government revenue and inflation. According to the findings of the paper, which show the positive effects of policy implementation outweigh its negative effects, it is suggested that the government reduce the corporate income tax rate by 15%.

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Taxes are one of the most important sources of government revenue, which has received increasing attention in the country's economy in recent years. Important sources of taxation are VAT and payroll taxes, which play a major role in raising tax revenues. Therefore, the present paper tries to examine the effects of increasing the VAT and payroll tax rates on Iran's economic growth. The Computable General Equilibrium (CGE) model is used to analyze the effects of these tax policies. The main source of data is the latest Social Accounting Matrix (SAM) provided by the Central Bank of Iran. Policy analysis is done based on three scenarios: 5%, 10%, and 15% increase in VAT and payroll tax rates. The results show that increasing the VAT rate increases economic growth, but an increase in the payroll tax rate will lead to a reduction in economic growth. On the other hand, as the rate of both taxes increases, government revenue increases, but the increase in VAT revenue is far greater than payroll tax revenue. Therefore, in general, an increasing the VAT rate takes precedence over the payroll tax rate. Also, the results of sensitivity analysis indicate the high accuracy of the research model and the reliability of the results of policy analysis.