The Impact of Good Governance on Income Performance of Tax System

Hamid Sepehrdoust (), Fahimeh Rajabi () and Mahsa Barooti ()
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Fahimeh Rajabi: M.A. Student of Economics, Bu-Ali-Sina University
Mahsa Barooti: M.A. Student of Economics, Bu-Ali-Sina University

Quarterly Journal of Applied Theories of Economics, 2015, vol. 2, issue 2, 103-126

Abstract: The purpose of this study was to investigate the impact of good governance on income performance of tax system in in Iran and selected countries from Vision Plan of the Islamic Republic of Iran using panel data and the Generalized Method of Moments (GMM) method during 2002-2013. The results show that overall governance index variable has a significant positive effect on income performance of tax system of selected countries during the period of the study by a coefficient value of 10.42 in estimated model. Further, first governance component consisting of transparency and political stability indicators (coefficient=9.11), the second governance component consisting of government effectiveness and regulatory quality indicators (coefficient=8.37), and the third governance component consisting of rule of law and control of corruption indicators (coefficient=10.31), have significant positive effect on income performance of tax system in Iran and selected countries.

Keywords: Good Governance; Taxation; Effective Channels; Vision Plan selected countries. (search for similar items in EconPapers)
JEL-codes: H11 H21 H50 (search for similar items in EconPapers)
Date: 2015
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