Equitable Tax Effort for the Provinces of Iran: Fuzzy Logic Approach

• Main Authors: Majid Sameti, Mohammad Reza Ghasemy, Horam Osmanpoor
• Format: Article
• Language: fas
• Published: Allameh Tabataba'i University Press 2015-11-01
• Series: Faṣlnāmah-i Pizhūhish/hā-yi Iqtiṣādī-i Īrān
• Subjects: fuzzy logic fuzzy logic control tax tax capacity tax effort tax justice
• Online Access: http://ijer.atu.ac.ir/article_4666_68dcd1f9a342441b6ed8c9df0287847a.pdf

Tax capacities and the lack of justice in taxing Iranian provinces are among the authorities’ concerns. Therefore, identifying the tax capacity of provinces is an inevitable necessity. Various methods of econometrics, Input-Output models, the frontier-function model, and fuzzy time series have been used to estimate tax capacity. The main problem with these methods is that they implement the estimation based on the past data. In this study, the application of fuzzy logic control (FLC) method to determine the tax capacity of the Iranian provinces in the year 2011 is one step in solving this problem. The results of the study showed that except for Tehran, there is a potential tax capacity in other provinces of the country. In most of the provinces, tax effort is not only at low level but it also has a high dispersion, which shows that taxation from the provinces has not been based on justice. Also, ability of tax payment of the country can increase.