Volume 15, Issue 4 (Fall 2020)                   J. Mon. Ec. 2020, 15(4): 463-487 | Back to browse issues page


XML Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Hazrati M, Bafandeh Zendeh A, Aali S. Modeling of Real Estate Income Tax: System Dynamics Approach. J. Mon. Ec.. 2020; 15 (4) :463-487
URL: http://jme.mbri.ac.ir/article-1-514-en.html
1- Department of Management, Tabriz Branch, Islamic Azad University
Abstract:   (934 Views)
This study aims to design a model to realize real estate income tax in Tabriz city with due attention to the tax collection process. According to the related literature, the variables of "tax payment," "real estate," "tax evasion," "investment incentive," "rent and real estate speculation," and "advertisement in tax collection" are considered as key variables, affecting the conceptual model of real estate tax system. According to the dynamic systems method, the interaction and relationships between variables are shown by state-flow diagrams based on the literature and experts' opinions. These relationships are finally simulated by Vensim software. The results show that advertisement has a significant effect on the amount of taxes paid by taxpayers. Tax transparency has also reduced rents for taxpayers and ultimately reduced tax evasion and timely tax collection in the estimated budget of real estate resources and single-occupancy jobs. Scenarios show that lowering the tax rate in the trading and business market and large corporations and businesses' rental income are strongly influenced by tax revenues.
Full-Text [PDF 1515 kb]   (652 Downloads)    
Type of Study: Original Research - Empirical | Subject: Economics
Received: 26 Sep 2020 | Accepted: 20 Feb 2021 | Published: 19 Oct 2020

Add your comments about this article : Your username or Email:
CAPTCHA

Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

© 2022 All Rights Reserved | Journal of Money And Economy

Designed & Developed by : Yektaweb