امیرحسین خواجوندصالحی

Governments are actors in the field of economy that have an effect both at the micro and macro levels. The basic instrument of the government's financial policy is the government budget, which accumulates government revenues and turns them into government expenditures. In order to cover expenses, government revenues are divided into two groups of tax and non-tax revenues, which tax revenues have always been more acceptable due to their characteristics such as stability, sustainability and non-inflation, therefore the introduction of taxes such as value added tax (VAT) in order to increase Tax revenues may help increase the ratio of taxes to government current expenditures. Value added tax affects economic growth through two channels; Firstly, its positive effect on economic growth will be in three ways: increasing government revenues and helping to build infrastructure, removing other taxes, helping to increase labor supply and productivity, and reducing consumption and increasing savings. Second, it will have a negative effect on economic growth in two ways, reducing investment, research and development, and innovation, and disrupting income distribution due to the regressive nature of this type of tax. In this research, in order to investigate the effect of a one percent increase in the rate of this type of tax in ۲۰۱۳ on the food consumption of ۲۵,۵۱۴ urban and rural households using the difference-in-difference method, the information related to the consumption of ۱۵۲ samples of goods in the control and experimental groups, in ۸ categories of goods such as rice , bread and cereals, red meat and chicken, fish meat, dairy products, fruit and snacks, vegetables and spices and drinks, taking into account other factors such as the weighted price of product categories, household income and size, job, marital status, residence status, We collected the gender, age and literacy of the head of the household along with whether they are urban or rural. The results of this study show that the coefficient of the difference in the difference for the product category of rice is negative and significant at the level of ۹۵% and for the product category of red meat and chicken, fish meat, dairy products, fruit and snacks, vegetables and spices, and bread and grains, at the level of ۹۹% negative and significant and for the category of beverages, it was not statistically significant at any level.