Investigating the effect of economic resilience on tax revenues in the provinces of Iran

Document Type : Original Article

Authors

1 university ofv lorestan

2 university kharazmi

3 university lorestan

Abstract

Tax, as one of the important sources of government revenue, to invest in infrastructure and improve the welfare of households,is a function of sustainable and endogenous growth, which can be identified as the characteristic of such economies with higher resilience. In this regard, the present research investigates the effect of economic resilience on taxes using the statistical evidence of Iran's provinces during the period of 2006-2021 and the econometric approach of panel data. The results of the estimates show that with the increase of economic resilience, tax revenues have increased significantly. and have an elasticity higher than one, which indicates the stability of the government's income, in addition to this, the export ratio has a negative effect, and the high economic growth compared to the average economic growth of the country has a positive effect on tax revenues, and finally, inflation and unemployment have a significant effect on income. They do not have taxes, so focusing on endogenous growth based on internal forces is the most important factor for the stability of tax revenues.and have an elasticity higher than one, which indicates the stability of the government's income, in addition to this, the export ratio has a negative effect, and the high economic growth compared to the average economic growth of the country has a positive effect on tax revenues, and finally, inflation and unemployment have a significant effect on income. They do not have taxes, so focusing on endogenous growth based on internal forces is the most important factor for the stability of tax revenues. they do .

Keywords