برآورد زيان مالي دراستان تهران

If there are long intervals in tax collection and the tax system is flexible, there will be singnificant tax loss. The present article studies this issue in Tehran Province using the data for 1971-20UI. According to the results obtained from Johanson-Jusilius method, the tax intervals have decreased by about 18 months and the tax revenue elasticity compared to the general level of prices is almost unit. The minimum tax loss in 1996-total tax revenue at 572.9 billion rials-was about 149.8 billion rials. It has been on a rising trend so that it reached 376.4 billion rials in 2001. So with respect to high inflation and long intervals in tax collection, the tax loss has been rising too so that it rose by 2.5 times companed to 1996.