tayebe chaman; parisa mohajeri; Ali Arabmazar Yazdi
Abstract
The purpose of this paper is to identify factors affecting tax evasion with emphasis on financial development. For this purpose, we estimate an ARDL model for the period 1978 to 2014. Our results show that, at first, there is a long-run relationship between tax evasion and explanatory variables (financial ...
Read More
The purpose of this paper is to identify factors affecting tax evasion with emphasis on financial development. For this purpose, we estimate an ARDL model for the period 1978 to 2014. Our results show that, at first, there is a long-run relationship between tax evasion and explanatory variables (financial development, literacy rate, government size and industry value added (%GDP). Secondly, financial development has a significant negative effect (in short-run and long-run) on tax evasion. In other words, higher financial development leads to lower tax evasion. This finding is consistent with the theoretical expectation. Thirdly, literacy rate, government size and industry value added (%GDP) have a significant negative effect on tax evasion. That means tax evasion is decreases by increasing each of them. Also, the variables of GDP per capita and tax complexity did not have a significant effect on tax evasion.
Ali Arabmazar Yazdi; Aliasghar Banouei; Negar Akbari
Abstract
In the mixed economic and natural resource domain, transactions on commodities, services and natural resources (water and land) are in either visible or invisible (hidden) layers. The prevailing monetary systems of macro and sectoral accounting take into account only market transactions and therefore ...
Read More
In the mixed economic and natural resource domain, transactions on commodities, services and natural resources (water and land) are in either visible or invisible (hidden) layers. The prevailing monetary systems of macro and sectoral accounting take into account only market transactions and therefore neglect invisible transactions like intersectoral water consumption. Such a deficiency provides the ground for policymaking and water resource management to focus their attention on the aggregate data, e.g. agriculture consumes directly more than 90 percent of the total water resources. In this paper, on the basis of the extended Input – Output model, we use two approaches; namely: quantity and mixed quantity–value approaches. By using the aggregated quantity-value based Input – Output table and corresponding sectoral consumption of water (billion liters) for the year 1990, we found that sectoral water consumption multipliers and the intersectoral water consumption provide more suitable criteria for policy implications as well as for managing the consumption of water resources of the country. In addition, the agro-based industries have the largest water consumption multipliers. With respect to the hidden layer of intersectoral water consumption we found that agriculture sector supplies 92.5 percent of the total water resources while demanding 58 percent of these resources.
