The effect of reducing corporate tax rates on corporate tax revenue based on Ibn Khaldun's tax theory

Subject Areas : Journal of Capital Market Analysis

Khadijeh Khodabakhshi Parijan ¹ (Islamic Azad University of Tehran Branch)
reza koohi ² (Islamic azad University of Tehran Branch)

Received: 2021-09-01 Accepted : 2021-09-19 Published : 2021-08-23

Keywords: tax revenue, Keywords: tax rate reduction, tax theory, Ibn Haldun,

Abstract :

Government tax expenditures and revenues are among the tools of fiscal policy in which economic activities are limited and expanded by making changes in them. Changes in taxes change disposable income. The purpose of this study is to investigate the effect of reducing corporate tax rates on corporate tax revenue based on Khaldun tax theory (corporate tax rate and income: application of Khaldun tax theory). The present research is applied in terms of purpose and is methodological in terms of causal (post-event) research. The statistical population of the research is the companies listed on the Tehran Stock Exchange and using the method of systematic elimination of 127 companies as a research sample in the period between 2012 to 2020 was selected. The results showed that the reduction of corporate tax rates has a significant effect on corporate tax revenue based on Khaldun tax theory.Keywords: tax rate reduction, tax theory, tax revenue, Ibn Haldun