1
student of Master degree of economy in Allameh Tabatabaei university
2
professor in the Allameh Tabatabaei university
Abstract
Economic policy uncertainty can affect economic growth, reduce equity returns, reduce corporate investment and increase cash capital; as a result, economic policy uncertainty leads to reduced fiscal revenue for governments. At the same time, however, local governments are motivated to contain the recession to increase financial costs, including tax rates, which increase the financial burden on governments. To alleviate the pressure, local governments are making every effort to increase their tax revenue, which can increase the tax burden on corporations. In this regard, the main purpose of the present study is to investigate the effect of economic policy uncertainty on the tax burden of listed companies in Tehran Stock Exchange during the period 2012-2018. In order to analyze the collected data, a panel data model was used to perform all the analyzes using Eviews10 software. The findings of the study showed that the policy uncertainty variable had significant effects on corporate tax burden, thus confirming the hypothesis presented in the study.
sheikh, M. S., & mirzaei, H. (2018). investigate the effect of economic policy uncertainty on the tax burden of companies listed on the Tehran Stock Exchange. Economic Strategy, 7(24), 95-119.
MLA
mohammad sadegh sheikh; hojat mirzaei. "investigate the effect of economic policy uncertainty on the tax burden of companies listed on the Tehran Stock Exchange". Economic Strategy, 7, 24, 2018, 95-119.
HARVARD
sheikh, M. S., mirzaei, H. (2018). 'investigate the effect of economic policy uncertainty on the tax burden of companies listed on the Tehran Stock Exchange', Economic Strategy, 7(24), pp. 95-119.
VANCOUVER
sheikh, M. S., mirzaei, H. investigate the effect of economic policy uncertainty on the tax burden of companies listed on the Tehran Stock Exchange. Economic Strategy, 2018; 7(24): 95-119.
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