فرار مالياتي و اندازه اقتصاد زيرزميني ايران ( با روش اقتصادسنجي فازي )

Tax Evasion and the Size of Iranʹs Underground Economy

The availability of data for Tax Evasion and Iranʹs underground Economy size of the underground economy is important for macroeconomic policy. We use fuzzy set theory and fuzzy logic to construct an annual time-series for Iranian (unobservable) underground economy & tax evasion over the period between 1343 to-1378. Tow input variables are used- the effective tax rate and an index of the degree of regulation. The fuzzy logic approach to this measurement problem involves several subjective judgments, but the results are quite robust to these choices.