Author

  • Saeed Karimi Petanlar

    • University of Mazandaran, Babolsar, Iran
    • Iran, Islamic Republic of

  • Mohamad Taghi Gilak

    • University of Mazandaran, Babolsar, Iran
    • Iran, Islamic Republic of

  • Ahmad Jafari Samimi

    • University of Mazandaran, Babolsar, Iran
    • Iran, Islamic Republic of

  • Alireza Aminkhaki

    • University of Mazandaran, Babolsar, Iran
    • Iran, Islamic Republic of

Abstract

The aim of this research is to estimate the size of tax evasion between 1971 and 2007 in Iran. Among the present direct and indirect approaches, the indirect approach presented by Tanzi based on currency demand, is used to estimate the size of the underground economy, then taking the effective tax rate into consideration, the amount of the underground economy taxes. Our results show that the size of the underground economy is increasing in a long-term trend and also the ratio of the underground economy to gross domestic product has increased during the period under consideration. Our findings also indicate that tax evasion has markedly increased during the period. Therefore, policies to alleviate the tax evasion in the country should be implemented by policy makers.

Keywords

References

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How to Cite

Petanlar, S. K., Gilak, M. T., Samimi, A. J., & Aminkhaki, A. (2011). An Estimation of Tax Evasion in Iran. Journal of Economics and Behavioral Studies, 3(1), 8-12. https://doi.org/10.22610/jebs.v3i1.250

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Research Paper

Published in

Vol. 3 No. 1 (2011) Growth, Governance & Service Delivery View issue contents

Published

2011-07-15

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