Document Type : Research Paper

Authors

• masoud saadatmehr ¹
• mostafa shokri ²

¹ Assistant Professor of Economics, Department of Economics, Faculty of Management, Economics and Accounting, Payame Noor University, Tehran, Iran.

² PhD in International Economics, Tabriz University, Tabriz, Iran

Abstract

The impact of oil revenues on tax revenues has been examined in various researches and there are two different and opposing views in this regard. According to the first view, governments try to use oil revenues for public expenses and reduce tax revenues in order to satisfy the public opinion. Therefore, the increase in oil revenues is replaced by the decrease in tax revenues. From the second point of view, governments in oil-rich countries, by investing oil revenues in other economic sectors, cause the growth of these sectors and in this way help to increase tax revenues. This discussion of which view can be correct in a country is of great importance in planning and budgeting. Therefore, the current research investigated the impact of the uncertainty of oil revenues on tax revenues, especially indirect tax revenues. This research is an applied research in terms of its purpose and an analytical research in terms of its analysis method, and it was conducted using the Fuzzy regression method for the period of 1370-1400. The results showed that both oil revenues and uncertainty in oil revenues have a negative effect on the absorption of indirect taxes in Iran's economy, with the difference that the effect of uncertainty in oil revenues is much greater than the effect of oil revenues themselves.

Keywords

• Uncertainty
• Oil Revenues
• Indirect Tax
• Luzzy Logic

Main Subjects

• Public sector economy and Fiscal institutions