چکیده:
tructural change is defined as a change in the relative weight of the important constituents of the macro-economic indicator such as production، taxes، imports and exports، workforce etc. Since the structure change is one of the main reasons for the growth and economic development of countries، the investigation of the trend of changes in economic important constituents is important. Tax as an important source of state revenue is one of the most significant macro-economic indicators; furthermore it is the most important instrument of the state’s fiscal policy. So due to the important position of tax in the countries’ economy، evaluating the trend of changes in the tax structure is of paramount importance. Therefore، the purpose of this study is to investigate the structural changes of taxes in Iran، by Bai and Perron method، for the period 1971-2012. The results based on the UDmax and WDmax tests show that there is at least one breakpoint in the movement process of all taxes in Iran; also based on the sequential procedure all breaks have not lead to the structural changes and Iran have not had the structure changes in income tax.
خلاصه ماشینی:
Mertens & Ravn (2013) examined the dynamic effects of personal income and corporate tax changes in the United States; the results show that it is the short-term effects of output of large tax shocks that due to their impact on the labor market and the main constituents of the costs are important for distinguishing the different types of tax.
The results indicate that in the period before the oil price hike all structural variables under discussion in the Iranian economy have had the trends similar to the newly industrialized countries; but in the oil, revolution and war periods due to multiple economic and political shocks they exposed to inappropriate changes.
The third phrase measures the effect of net efficiency caused by changes in the composition of production; so changes function of changes in the efficiency (here per capita income) can be presented as follows that according to Gordon model is a function based on the types of tax: (8) Theoretically there are different arguments about the importance of structural change for economic growth and the relationship between these two phenomena out of which we can refer to cases such as hypothesis of multi-sectoral economy, the income attraction and the law of parasite, capital deepening and innovation, higher allocation and growth, industrialization and the hypothesis of suitable or normal structure.
The statistics proposed by Bai & Perron in order to identify and estimate the breakpoints are as follows: 1- The test of sup FT (k) with assuming zero (m=0) means the lack of structural change and opposite hypothesis (m=k) means the existence k break in the model.