The Impact of Financial Development on Tax Evasion in Iran
The purpose of this paper is to identify factors affecting tax evasion with emphasis on financial development. For this purpose, we estimate an ARDL model for the period 1978 to 2014. Our results show that, at first, there is a long-run relationship between tax evasion and explanatory variables (fin...
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| Principais autores: | , , |
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| Format: | Artigo |
| Sprog: | Persa |
| Udgivet: |
Allameh Tabataba'i University Press
2019-03-01
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| Serier: | Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī |
| Fag: | |
| Online adgang: | https://joer.atu.ac.ir/article_10156_9c04aee05d07df1b54863a81d6129d5a.pdf |
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