نوع مقاله : مقاله پژوهشی
1 استاد دانشگاه تبریز.
2 دکتری اقتصاد بین الملل دانشگاه تبریز
عنوان مقاله [English]
Recently, the debate on taxing interest rates on bank deposits has become one of the new topics of debate among economists and politicians. In this regard, the purpose of this study was to investigate the effects of taxation on bank deposit interest rate on economic-security variables and its effect on GDP (as one of the factors promoting resistive economy) by using nonlinear autoregressive approach with distributed lag. During the years 1981-2016. The results of the nonlinear autoregressive approach with distributive lags show that positive and negative shocks to profit rates have increased GDP. The positive and negative shocks to interest rates have led to a decrease and an increase in tax revenue, respectively. Finally, capital inflows and outflows have been declining as a result of taxation on interest rates.