The Effect of Payers' Tax Self-Statement on the Revenue and Expense in the Tax Administration of Golestan Province

Roohallah Solbi, Muhsen Nuchamani, Javad Khalili
2013 International Research Journal of Management Sciences   unpublished
Based on the government's reliance on the oil incomes and the importance of income taxes as the main source of providing non-oil revenues of the government in the recent years and the authorities' approach toward this matter, in this research the aim is to survey the effect of payers' tax statement on the revenue and the expense of tax administration of Golestan province. The current research method is descriptive-survey and from the point of aim it is an applied research. For data analysis,
more » ... r data analysis, through the methods of econometrics in order to estimate the parameters the ordinary least square (OLS) was used and Unit Root Test and Dickey-Fuller test were used for determining the durability and non-durability and in order to determine the variance anisotropy the White test and other methods were used by the help of EVIEWS software. The research findings indicate the positive and significant effect of the payers' tax statement along with some of the macroeconomic variables (Oil revenue, literacy rate, level of public expenditure of households, the per capita income)and some of the macroeconomic variables (inflation and population changes of Golestan province) did not have a significant effect on the income tax of Golestan province, also the tax statement results in the increase of income receivable of the real states and services. Other research findings are indicators of lack of significant effect of the payers' tax statements on the levy fees and the real states costs and cost of services.