Economic factors affecting the volatility of tax revenues

Document Type : Research Article

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Abstract

Diversification of income sources is a strategic policy application in economics and management. Deal with the diversity makes it possible to access a more stable financial management objectives and its performance. In this paper, the effects of some variables such as fluctuations in GDP, tax diversification index, the share of indirect taxes, the tax to GDP ratio, oil income growth rate, GDP per capita, the share of agriculture value added, Gini coefficient on government tax income fluctuations are examined by using ARDL regression model.
The results of estimating the regression model show that tax structure and the structure of the economy are important to bring stability for the combination of government tax revenue. In addition the tax structure and tax consequences affects on performance.

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