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The Impact of Good Governance on Income Performance of Tax System

Author

Listed:
  • Sepehrdoust , Hamid

    (Associate Professor of Economics, Bu-Ali-Sina University)

  • rajabi, Fahimeh

    (M.A. Student of Economics, Bu-Ali-Sina University)

  • Barooti, Mahsa

    (M.A. Student of Economics, Bu-Ali-Sina University)

Abstract

The purpose of this study was to investigate the impact of good governance on income performance of tax system in in Iran and selected countries from Vision Plan of the Islamic Republic of Iran using panel data and the Generalized Method of Moments (GMM) method during 2002-2013. The results show that overall governance index variable has a significant positive effect on income performance of tax system of selected countries during the period of the study by a coefficient value of 10.42 in estimated model. Further, first governance component consisting of transparency and political stability indicators (coefficient=9.11), the second governance component consisting of government effectiveness and regulatory quality indicators (coefficient=8.37), and the third governance component consisting of rule of law and control of corruption indicators (coefficient=10.31), have significant positive effect on income performance of tax system in Iran and selected countries.

Suggested Citation

  • Sepehrdoust , Hamid & rajabi, Fahimeh & Barooti, Mahsa, 2015. "The Impact of Good Governance on Income Performance of Tax System," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, vol. 2(2), pages 103-126, September.
    • Handle: RePEc:ris:qjatoe:0014
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    Keywords

    Good Governance; Taxation; Effective Channels; Vision Plan selected countries.;
    All these keywords.

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General

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