نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری گروه اقتصاد ، دانشکده علوم اداری و اقتصاد، دانشگاه اصفهان
2 دانشیار گروه اقتصاد، دانشکده علوم اداری و اقتصاد،دانشگاه اصفهان
3 دانشیار گروه اقتصاد، دانشکده علوم اداری و اقتصاد، دانشگاه اصفهان
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Tax revenue can become the primary source of government spending. The new tax structure is an issue that has focused the attention of economic policymakers on this issue in recent years. An example of these exemptions can be seen in the interest of bank deposits, which have been considered a new tax base. Often, the government's reliance on oil revenues has created harmful consequences in the economy, and the acquisition of new tax revenues through things such as the tax on the interest of bank deposits can reduce the dependence on oil revenues. This paper uses a stochastic dynamic general equilibrium method, where the possibility of imposing a tax on deposit interest is simulated, and its effect on macroeconomic variables considering the capital market is explored using seasonal data from 1991 to 2021. It was shown here that when there is no capital market model, although government revenues have increased, investment and production have decreased But production has had a negative deviation from its steady state. Therefore, this type of tax cannot be used as a continuous income. On the other hand, with the capital market entering the target model, the fluctuation range of economic variables has decreased. and the production variable has a positive deviation compared to its steady state which shows the positive role of the existence of the capital market in reducing economic fluctuation during the imposition of tax on deposit interest.
کلیدواژه‌ها [English]
)