نوع مقاله : علمی
نویسندگان
1 دانشجوی کارشناسی ارشد مدیریت دولتی (بودجه و مالیه عمومی)، دانشکده علوم انسانی، دانشگاه پیام نور استان یزد، مرکز تفت، ایران
2 استادیار، گروه اقتصاد، دانشگاه پیام نور، تهران، ایران
3 کارشناس ارشد اقتصاد، دانشکده علوم انسانی دانشگاه آیت الله بروجردی، بروجرد، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
In recent years, the importance of tax revenues as a sustainable and alternative source of oil revenues in countries such as Iran has increased. However, the effectiveness of the tax system has always depended on infrastructural factors such as financial development. This study aimed to investigate the moderating role of financial development in the relationship between tax revenue and economic development in the Iranian economy to determine whether financial development can enhance or weaken the impact of taxes on development. The present study is of an applied type and has a quantitative approach. Annual time series data related to macroeconomic variables were collected from 1370-1401. For data analysis, the autoregressive distribution lag (ARDL) method was used to examine the short-run and long-run relationships between the variables in question. The data were extracted from official sources such as the Central Bank, the Statistical Center of Iran, and the World Bank. The results of the estimated model showed that personal income tax does not have a significant effect on the human development index and per capita income, which could indicate a weakness in the tax collection structure and tax evasion. In contrast, corporate income tax, if accompanied by a developed financial system, will have a positive and significant effect on per capita income. This highlights the mediating role of financial development in the impact of taxes on economic growth.Financial development as a key infrastructure can increase the effectiveness of tax policies and pave the way for sustainable economic growth. Policymakers should pay special attention to the integration between tax reforms and the development of financial systems.
کلیدواژهها [English]
)