Comparative Analysis of Municipal and Government Efficiency in Tax Collection (Tax based on Real Estate)

Document Type : Research Paper

Authors

1 Department of Economics and Entrepreneurship, Faculty of Research Excellence in Art and Entrepreneurship Research, Art University of Isfahan, Isfahan, Iran,

2 Department of Economics and Entrepreneurship, Faculty of Research Excellence in Art and Entrepreneurship Research, Art University of Isfahan, Isfahan, Iran

3 Department of Economics, Faculty of Economics, Allameh Tabataba'i University, Tehran, Iran

Abstract

This research compares the efficiency of the municipality and the government in collecting tax based on real estate. The indicators used to measure the efficiency, salary and wages per capita, and current cost, are considered as the input and tax collection per capita (for the renovation tax of municipality) is considered as the output. The statistical population of the research includes the Tehran and Isfahan municipalities and the Iranian National Tax Administration of 29 provinces in the country in the years 2011 to 2021. In order to measure the efficiency, the window data coverage analysis approach has been used. The data used in the research estimated by EMS software. The comparison of the efficiency average in the years 2011-2021 showed that the efficiency ratio of Tehran Municipality compared to the Iranian National Tax Administration of Tehran Province is 1.2 and the efficiency ratio of Isfahan Municipality compared to the Iranian National Tax Administration of Isfahan Province is 2.78
JEL Classification: H71, H21, R51

Keywords

Main Subjects

References

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doi: 20.1001.1.22519092.1393.19.2.8.4 (in Persian)

Journal of Economic Research (Tahghighat- E- Eghtesadi)
Volume 57, Issue 4 - Serial Number 141
January 2023
Pages 715-732

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History

  • Receive Date: 26 November 2022
  • Revise Date: 28 February 2023
  • Accept Date: 13 March 2023

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