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URL: http://jiems.khu.ac.ir/article-1-26-en.html
Abstract:
The tax capacity is one of the main concepts in public finance and
provides the required information on state economic power in
mobilizing the tax resources for responding the financial problems
and execution of economic policies. For this purpose, the main
objective of this paper is to estimate the tax capacity for oil
exporting countries over the period of 1995-2008 by applying panel
data approach. The summary of results indicates that the GDP per
capita and trade openness are the main factors affecting the ratio of
tax revenue to GDP. Also, the empirical findings of this study
reveal that countries with a low share of oil exports have more
Potential tax capacities. Moreover, the potential tax capacity of Iran
is the same as its actual tax during the period of study.
Received: 2016/08/29 | Accepted: 2016/08/31 | Published: 2016/08/31
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