Document Type : Research Article
Authors
1
Professor, Department of Geography, Literature & Humanities Faculty, Urmia University, Urmia, Iran
2
Ph.D. Student in Spatial Planning, Department of Geography, Literature & Humanities Faculty, Urmia University, Urmia, Iran.
3
MSc in Geography and Urban Planning, Department of Human Geography, Geography Science Faculty, Kharazmi University, Tehran, Iran
Abstract
The main goal of research is to spatial analyze the geography of government tax revenue among Iranian provinces. The nature of research is descriptive-analytical and its goal is applied. Data collection was carried out in two ways: library and field. The study area in this research is the Iranian provinces, which includes 31 provinces according to the latest political division of the Statistical Center of Iran (2022). To examine the geography of tax revenue, five main indicators in the field of taxes collected were used, including direct taxes, corporate taxes, income taxes, wealth taxes, and goods and services taxes, separated by province and based on the years 2011 and 2022. Research data analysis was carried out quantitatively using GIS, EXCEL, SPSS and EViews softwares. The collected data were analyzed using statistical and spatial methods such as coefficient of variation (CV), Kriging interpolation method, composite index, VIKOR decision model,Shannon entropy, and geographical weighted regression. The findings of research indicate significant changes in the geographical status of tax revenue in Iranian provinces from 2011 to 2022. Spatial analysis of the geography of government tax revenue in provinces shows that the distribution of tax revenue across Iran has not been uniform and balanced and this can be caused by various factors, including geographical location,economic infrastructure, government policies and local capacities. Central and industrial provinces generally have higher tax revenues, while border and less developed provinces have lower tax revenues. The results of research highlight the need to pay attention to economic policies and the fair distribution of resources among the Iranian provinces.
Keywords
