Tariff Rates and Tax Evasion in Iran’s Imports from Major Trading Partners at Six-Digit HS Level Based on Panel Data Model
Tax evasion linked to imports is a cause for forming informal economy. Tax evasion decreases government revenue and makes restrictions in implementing economic policies. This paper investigates relationship between the tariff rate and tax evasion at the six- digit HS level on trade data of Iran and...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Tarbiat Modares University
2013-09-01
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| Series: | پژوهشهای اقتصادی |
| Subjects: | |
| Online Access: | http://ecor.modares.ac.ir/article-18-4589-en.pdf |