اندازه گيري تاثير تورم و وقفه هاي قانوني بر ارزش درآمدهاي مالياتي : مطالعه موردي استان اصفهان

This Paper clarifies and analyzes the effects of inflation on the value of tax income, different kinds of legel intervals and measuring their negative impact on the value of tax income in two groups of businesses and corporations in Isfahan Province based on suggested scenarias during 1366-82. The results show that the greatest decrease in the value of tax income occured in 1377. Also the measuring of the effects of legal intervals in differnt options correspondiy to the suggested periods for tax collection shows that the elimination of legal intervals in the process of tax collection from businesses and corporations prevented the decrease in real value of governmentʹs tax income (10.6 to 14.01. Percent and 11.3 to 14.1 percent respectively).