TY - JOUR ID - 69103 TI - Monitoring Expenditures on Tax Collection and Tax Evasion: The Case of Iran JO - Iranian Economic Review JA - IER LA - en SN - 1026-6542 AU - Samadi, Ali Hussein AU - Nasirabadi, Shohreh AD - Department of Economics, Faculty of Economics, Management and Social Sciences, Shiraz University, Shiraz, Iran Y1 - 2019 PY - 2019 VL - 23 IS - 1 SP - 149 EP - 161 KW - Keywords: Tax Evasion KW - Tax Rate KW - Monitoring Expenditure on Tax Collection KW - economic growth KW - Iran. JEL Classification: C02 KW - C11 KW - C61 KW - H26 KW - O40 DO - 10.22059/ier.2018.69103 N2 - T he main aim of this paper is analyzing the relationship between tax evasion and the monitoring expenditure on tax collectionin Iran. For doing so, we have used a simulation model for determining optimal level of monitoring expenses on tax collection. The results showed that, a greater portion of government expenses must be allocated to monitor the tax collection, although do this reduces tax evasion, but have a negative effect on economic growth. Thus, instead of  increasing monitoring expenses in line with reducing tax evasion, it is better to reduce taxes rate in a way that in addition not to decrease in motivation of economic agents activity, it also causes decrease in motivation of tax evasion.   UR - https://ier.ut.ac.ir/article_69103.html L1 - https://ier.ut.ac.ir/article_69103_311e2c97f4ba35cacf26c1c723aad89e.pdf ER -