Economic growth is considered as one of the most important economic goal for countries. Therefore, recognizing the factors that determine economic growth is very important. To achieve the above objective, due to the extreme volatility in oil revenues, using other revenues such as tax is important. Recognizing the effect of these fluctuations on the growth, according to the fluctuations in financial policies, including taxes, can be helpful in order to achieve long-term goals of growth. Therefore, in this paper, the effects of tax revenues on the economic growth of Iran in the period of 1973-2013has been studied by using the EGARCH-ARDL method. Results suggest that volatility in tax revenues does not have a significant impact on growth, but the tax revenues themselves have significant effect on growth in the long-run but not in the short run.
