عبدالکریم حسین پور

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.