Tax Evasion in Oil-Exporting Countries: The Case of Iran

Ali Hussein Samadi () and Najmeh Sajedianfard ()
Additional contact information
Ali Hussein Samadi: Department of Economics, Shiraz University, Shiraz, Iran.
Najmeh Sajedianfard: Department of Economics, Shiraz University, Shiraz, Iran.

Iranian Economic Review (IER), 2017, vol. 21, issue 2, 241-267

Abstract: Numerous studies have been conducted about the determinants of tax evasion. In all of these studies, this phenomenon has been taken into account in the framework of balanced budget and a non-oil economy. In this study the determinants are examined by extending an endogenous growth model and considering two cases for the government budget in an oil-exporting country along with its budget deficit. In addition, optimal tax rate, effective tax rate, economic growth rate, and rate of tax evasion are estimated. Based on Iran’s economy, the results show that the probability of detecting individuals and fine rate lead to an ambiguous effect on the rate of tax evasion, and furthermore, depending on the targeting, it could be positive or negative. Meanwhile the relationship between the changes in the parameter of private sector’s cost for tax evasion and changes in tax evasion is negative.

Keywords: Endogenous Growth; Tax Evasion; Oil-Exporting Countries; Iran. (search for similar items in EconPapers)
Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
ftp://80.66.179.253/eut/journl/20172-4.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eut:journl:v:21:y:2017:i:2:p:241

Access Statistics for this article

Iranian Economic Review (IER) is currently edited by Dr.Hossien Abbasinejad

More articles in Iranian Economic Review (IER) from Faculty of Economics,University of Tehran.Tehran,Iran Contact information at EDIRC.
Bibliographic data for series maintained by [z.rahimalipour] ().