چکیده:
The main aim of this paper is analyzing the relationship between tax evasion and the monitoring expenditure on tax collection in Iran. For doing so, we have used a simulation model for determining optimal level of monitoring expenses on tax collection. The results showed that, a greater portion of government expenses must be allocated to monitor the tax collection, although do this reduces tax evasion, but have a negative effect on economic growth. Thus, instead of increasing monitoring expenses in line with reducing tax evasion, it is better to reduce taxes rate in a way that in addition not to decrease in motivation of economic agents activity, it also causes decrease in motivation of tax evasion.
خلاصه ماشینی:
The results showed that, a greater portion of government expenses must be allocated to monitor the tax collection, although do this reduces tax evasion, but have a negative effect on economic growth.
g. tax rate, income of taxpayers, private sectors cost for tax evasion, inflation rate, unemployment rate, monetary circulation system, government size, and public services), and institutional factors (e.
g. Crane & Nourzad, 1983; Clotfelter, 1990; Bloomquist, 2003; Fisman & Wei, 2004; Cebula & Saadatmand, 2005; Jafari Samimi & Hamzehi, 2005; Busato et al.
g. Vogel, 1974; Wearing & Headey, 1997; Levi, 1998; Feld & Frey, 2002; Slemrod, 2003; Jafari Samimi & Hamzehi, 2005; Uadiale et al.
, 1997; Jafari Samimi & Hamzehi, 2005; Richardson, 2006; Zehi & Mohammadkhanli, 2011; and Hadian & Tahvili, 2013), the ability to audit (e.
In these studies, some economic and institutional factors are mentioned as the most important factors (such as tax rate, public services of the government, multiplicity of laws and inflation) affecting the tax evasion.
In order to determine the relationship between economic growth rate with anounced tax rate and monitoring expenses on tax collection, assumed that, the firm’s technology of production as Equation 5: رجوع شود به تصویر صفحه (1−��) (5) where 0 < < 1 is the elasticity of capital, A is technology parameter, Kt is private capital stock, � is the labor used by representative firm, Kg is the public capital stock and L is the labor force.