خلاصة:
umerous studies have been conducted about the determinants of taxevasion. 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.
ملخص الجهاز:
"3375 Source: Research Findings Based on Table 4, when the objective is maximum economic growth, the effect of fine rate on tax evasion is direct.
3. Increase of Fine Rate from 10% to 40% (Object: Maximum Economic Growth) Similar to the previous section and analysis of effects of policy parameter of detection probability on tax evasion, the effect of fine rate on other variables are investigated in two cases.
2863 Source: Research Findings Table 8: Effect of Increase of Detection Probability on Tax Evasion in Second Case of the Government Budget (Object: Minimum Tax Evasion) Minimum Detection Probability Optimal Economic Optimal Rate of Tax Externality Growth Rate Evasion 0.
3233 Source: Research Findings Table 9: Effect of Increase of Fine Rate on Tax Evasion in Second Case of the Government Budget (Object: Maximum Economic Growth Rate) Row Degree of Government Fine Rate Optimal Economic Optimal Rate of Tax Externality Growth Rate Evasion 1 0.
In this section, by considering the second case of the government budget, the effects of policy parameters of detection probability, fine rate, and the private sector’s cost for tax evasion on the tax evasion were examined.
Results show that in both cases, based on the objective of economic growth maximization or tax evasion minimization, the effect of detection probability and fine rate on tax evasion is different.
Accordingly, considering different levels of the government externality, the overall conclusion is that the effect of variation in the parameter of detection probability and fine rate on tax evasion is ambiguous and based on the objective, may be positive or negative."