African Journal of Business Management, Volume (6), No (29), Year (2012-7) , Pages (8548-8553)

Title : ( A Study of Governmental Revenue Source: Evidence of Zanjan Province in Iran )

Authors: Mahdi Salehi , Farzaneh Nassir Zadeh , Behzad Ghorbani ,

Citation: BibTeX | EndNote

It is clear that every government require revenue sources for execution and application of their policies. Governments have different ways of revenue collection with regards to their countries’ conditions. In many countries, most of the governments’ revenue sources are meted by taxes, but in some countries such as Iran that have oil sources, the situation is a bit different. In Iran, revenue is provided by three main sources: capital asset transfer (such as, oil sales), taxes, and other revenue sources and financial assets transfer. Weighting of each aforementioned source in the budget was different in different years. This study shows that during the last 40 years, taxes revenue composed of less than 30% of the total government revenue, but it is not in a level that could cover the current government expenditures, and the other 50% was mainly composed of capital assets transfer.

Keywords

, Revenue, capital asset transfer, tax,
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@article{paperid:1029027,
author = {Salehi, Mahdi and Nassir Zadeh, Farzaneh and Behzad Ghorbani},
title = {A Study of Governmental Revenue Source: Evidence of Zanjan Province in Iran},
journal = {African Journal of Business Management},
year = {2012},
volume = {6},
number = {29},
month = {July},
issn = {1993-8233},
pages = {8548--8553},
numpages = {5},
keywords = {Revenue; capital asset transfer; tax; budget},
}

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%0 Journal Article
%T A Study of Governmental Revenue Source: Evidence of Zanjan Province in Iran
%A Salehi, Mahdi
%A Nassir Zadeh, Farzaneh
%A Behzad Ghorbani
%J African Journal of Business Management
%@ 1993-8233
%D 2012

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