عبدالکریم حسین پور

Tax capacity determines how a country or a region has tried to facilitate the tax resources in addition to that of the extent to which they can increase their tax resources. The share of value added from the gross domestic production in different economical sections is one of the most important factors to determine the tax capacity of a region. Needless to say, the more the value added, the more the tax capacity of a region would be. The present study estimates the capacity and tax efficiency in Bushehr province within the period from 1972 to 2012 by Johansen test. The results of the study show that average of tax efficiency in Bushehr province within this period was 93%. In other words, on average 93 percent of Bushehr annual tax capacity have been obtained. Considering that fact that the aforesaid tax efficiency index had been less than 1, it can be concluded that there exist some unused tax capacities in Bushehr province.