Document Type : Research Paper
Author
Institute for research and development in the humanities, SAMT, Tehran, Iran.
Abstract
Assessing the recent decade’s literature outlines that, advanced economies mainly employed temporary tax incentives to spur economic activities after 2007-2008 economic crisis whereas developing countries use broadly them as a normal as well as a permanent fiscal policy to intrigue economy. Among latter group, Iran’s fiscal authorities have been using quite an extensive diversity of tax incentives to boost real sector variables such as investment, capital accumulation and output for a long-term period. The methodology is based on the simulating a partial as well as a general equilibrium model. Benefiting from a New Keynesian general equilibrium (NKGE) model, in this research, the comprehensive effects of tax allowances, accelerated depreciation, and tax reduction on the macroeconomic variables (investment, capital, output and consumption) and fiscal measures (government revenues and the present value of the government revenue) have been evaluated. Our findings reveal that, based on the assumption of flexible wages and prices, running tax incentives policy would culminate to considerable budget deficit followed by an unsustainable fiscal stance in the economy. However, imposing nominal rigidities by their special mechanisms brings about positive effects of tax incentives and relatively fiscal sustainability. In other words, introducing rigidities in wages and prices causes positive reactions of mentioned macro and fiscal variables.
Keywords
Main Subjects
Article Title [Persian]
بررسی آثار مشوق های مالیاتی در چارچوب تعادل عمومی و جزیی: مطالعه موردی اقتصاد ایران
Author [Persian]
- ابراهیم رضایی
موسسه تحقیق و توسعه علوم انسانی ( سمت)، تهران، ایران.
Abstract [Persian]
بررسی ادبیات تحقیق در یک دهة اخیر نشان میدهد که کشورهای توسعه یافته اغلب از مشوقهای مالیاتی به عنوان یک ابزار مالی موقت جهت تحریک اقتصاد خود بعد از بحران مالی ۲۰۰۷-۲۰۰8 میلادی استفاده کردهاند درحالیکه کشورهای در حال توسعه از این ابزار بهطور گستردهای به عنوان یک سیاست عادی و دائمی جهت به حرکت درآوردن اقتصاد خود استفاده میکنند. در بین کشورهای گروه دوم، مقامات مالی در ایران از دامنة وسیعی از انواع مشوهای مالیاتی برای تحریک متغیرهای بخش واقعی اقتصاد مانند سرمایهگذاری، انباشت سرمایه و تولید در بلندمدت بهره میگیرند. روششناسی تحقیق حاضر برمبنای شبیه سازی یک مدل تعادل عمومی و جزئی استوار است. در این مطالعه، با بهرهگیری از یک مدل تعادل عمومی کینزینی جدید، آثار مشوقهایی مانند تخفیفهای مالیاتی، استهلاک شتابان و کاهش نرخ مالیات بر متغیرهای کلان اقتصادی (سرمایه گذاری، موجودی سرمایه، تولید و مصرف) و نیز بر متغیرهای بودجة دولت (درآمدهای دولت و ارزش فعلی درآمدهای دولت) مورد بررسی قرار گرفتهاند. نتایج بدست آمده نشان میدهند که تحت فرض انعطافپذیری کامل قیمتها و دستمزدها، اجرای سیاست اعمال مشوقهای مالیاتی باعث افزایش قابل توجه کسری بودجه و بدنبال خود ناپایداری وضعیت مالی دولت خواهد شد. با این حال، تحمیل چسبندگیهای اسمی باعث بروز آثار مثبت مشوقهای مالیاتی و بهبود نسبی پایداری بودجهای دولت میشود. به عبارت دیگر، چسبندگی قیمتها و دستمزدها باعث واکنش مثبت متغیرهای واقعی اقتصاد به مشوقهای مالیاتی میشود.
Keywords [Persian]
- تعادل عمومی و جزئی
- مشوقهای مالیاتی
- ایران
- مدل تعادل عمومی کینزین های جدید
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