Full Length Research
A study of
governmental revenue source: Evidence of Zanjan province
Mahdi Salehi1*, Farzaneh Nassir Zadeh1
and Behzad Ghorbani2
Department, Ferdowsi University of Mashhad, Iran.
of Accounting, Isfahan Science and Research Branch,
Islamic Azad University, Isfahan, Iran.
*Corresponding author. E-mail:
Accepted 30 August, 2011
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.
Revenue, capital asset transfer, tax, budget.