24 تیر 1403
عبدالكريم حسين پور

عبدالکریم حسین پور

مرتبه علمی: استادیار
نشانی: دانشکده کسب و کار و اقتصاد - گروه علوم اقتصادی
تحصیلات: دکترای تخصصی / اقتصاد
تلفن: 07731222772
دانشکده: دانشکده کسب و کار و اقتصاد

مشخصات پژوهش

عنوان
بررسی عوامل موثر بر نسبت مالیاتی مطلوب در استان بوشهر
نوع پژوهش مقالات در همایش ها
کلیدواژه‌ها
tax capacity, tax efficiency, tax ratio, Bushehr province, Johansen test
پژوهشگران مهران محمدی باغملایی (نفر اول) ، عبدالکریم حسین پور (نفر دوم) ، محمد بهروزی (نفر سوم)

چکیده

Tax capacity is the amount of tax that with regard to tax base and economic activities turnover potentially there are opportunities to received in every period. Actionably, Tax capacity is the amount of tax that can be received potentially by factors affecting the tax ratio. With estimation of Tax capacity can evaluated tax activities carried out in the areas and received potential acquisition and predicted collection of taxes in the future. The purpose of this study is identify factors affecting the favorable tax rate in Bushehr province within the period from 1972 to 2012 by Johansen test. The results of the study show that there is negative relation between the agricultural section share of domestic gross production and tax ratio in Bushehr province. Furthermore, the outcomes indicate that there is a meaningful and positive relation between tax ratio and the share of each industrial, service and civil sectors from the domestic gross production in Bushehr province.