IDEAS home Printed from https://ideas.repec.org/a/eut/journl/v13y2008i2p1.html
   My bibliography  Save this article

Underground Economy and Tax Gap

Author

Listed:
  • Ali Taiebnia

    (Assistant professor at University of Tehran, Faculty Economic)

  • Shapour Mohammadi

    (Assistant professor at University of Tehran, Faculty of Management)

Abstract

In this paper the relation of underground economy and tax gap in Iran has been examined. The results show that the underground economy size is almost 20 percent of GDP in Iran. In this research three methods of estimation of underground economy size has been used and combined to achieve a more precise estimation. The methods that have been used are: cash, fuzzy and latent variable methods. The size of tax gap in Iran has been over 30 billion dollars in recent years. Some new payment systems as ATM cause change in money velocity which makes it necessary that new factors to be taken into account

Suggested Citation

  • Ali Taiebnia & Shapour Mohammadi, 2008. "Underground Economy and Tax Gap," Iranian Economic Review (IER), Faculty of Economics,University of Tehran.Tehran,Iran, vol. 13(2), pages 1-29, fall.
    • Handle: RePEc:eut:journl:v:13:y:2008:i:2:p:1
    as

    Download full text from publisher

    File URL: ftp://80.66.179.253/eut/journl/20082-1.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Savina Finardi & Alena Vančurová, 2014. "Estimation of a Tax Gap in the Personal Income Tax by Means of National Accounts," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(2), pages 66-78.
    2. Zangeneh, Hamid, 2010. "Iran: Past, Present and the Future," MPRA Paper 26283, University Library of Munich, Germany.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eut:journl:v:13:y:2008:i:2:p:1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: [z.rahimalipour] (email available below). General contact details of provider: https://edirc.repec.org/data/fecutir.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.