Tax Revenues and Government Expenditures in Iran (1355 - 1391) مقاله

خلاصه ماشینی:

Anderson3 (1391), using the Granger causality test1, has studied the relationship between the variables of tax revenues and government expenditures in the United States for the period 1341-1391. Chang and Chiang9 (1381) investigated the existence of a long-term causal relationship between revenues and government expenditures during the period 1372-1381 for 33 member countries of the Organisation for Economic Co-operation and Development2 using the panel Granger causality test and panel cointegration. Hong3 (1381) has investigated the causal relationship between tax revenue and government expenditures in Malaysia during the period 1378-1391 using the Johansen cointegration test and the error correction model. Chaudhuri and Sengupta1 (1381) investigated the existence and direction of the causal relationship between tax revenue and government expenditures in India using the error correction model and the Granger causality test. 2- Paleologou 3- Threshold Autoregressive 4- Vector Error Correction Model 5- Zonnoor 6- Wald Test Chaharmali and Khodaei (1393) in a study investigated the causal relationship between current government expenditures and tax revenues in the Iranian economy during the period 1378-1392. In this research, the short-term and long-term causal relationship between government expenditure and tax revenue variables in Iran for the period 1379-1393 has been tested. 1- General Results In this article, the short-term and long-term causal relationship between government expenditure and tax revenue variables in Iran has been tested for the period 1993-2014. The results of the Wald tests and Granger causality indicate the existence of a unidirectional relationship from government expenditures to tax revenues, which confirms the theory of Buchanan and Wagner.