tax efficiency differences in iran’s provinces

abstract tax can be discussed from various aspects and in the meantime, evaluation the tax system performance is very important. this article try to point this out in 2005 and 2008 (the second and final year of the forth development plan) in the iranian economy and in provinces separately. to enable this comparison and homogeneity, iranian provinces are divided into three groups (developed, less developed and underdeveloped) according to the industrial and mining logistic project by the ministry of industry, mine and trade. in addition, the three criteria of number of employees, value added of industry and services sectors, as well as the number of declaration of tax resources are used as tax system inputs and the summation of direct taxes and taxes on goods and services is also used as output. the results of this study, which was conducted by dea, indicate that the efficiency of the tax system represents a clear distinction, even in terms of homogeneous industrial development (non-industrial development) groups, especially in developed and less developed provinces. this finding suggests that the tax system can increase its performance, especially in industrial developed and less developed provinces, to significantly increase the amount of tax.