فصلنامه پژوهش ها و سیاست های اقتصادی
پیاپی 78 (تابستان 1395)

In recent years, the relationship between ethics and tax evasion has become a fascinating issue among economics researchers. Most studies on tax evasion have taken either an economics or public finance perspective and few studies have investigated tax evasion from the perspective of ethics. There are several factors, which play a role for the formation of tax morality. To determine the extent of support for the various arguments that exists in Iran, this study has constructed a survey questionnaire that includes 15 historical arguments and three newer arguments, and these questionnaire are distributed among students of faculty of administrative and economics at the University of Isfahan. The other important purpose of this study is to measure the extent of tax morality and then investigate the effect of demographic variables like age, gender, education, income and ethnicity of respondents to tax morale. The results of both OLS and ordered probit model show that age and income have positive and significant effect on tax morale, but the effect of ethnicity is negative and significant. However, education and gender are only significant in the ordered probit model.

Economical efficiency implies on the ability of an organization to produce and distribute a product at lowest possible cost. Environmental efficiency, as an important element of sustainable development, explains the status of pollution production from inputs. If economic activities, in terms of environmental are not efficient, it will be difficult to achieve sustainable development. Promoting economical efficiency provides necessary financial resources to improve the quality of the environment. In this paper, we investigate the relationship between environmental efficiency and economical efficiency. For this purpose, first we estimate environmental and economical efficiency for 50 developed and developing countries including Iran in the period of 2002-2012, using Data Envelopment Analysis (DEA) method. Afterwards, we study the nexus between environmental and economical efficiency through forming a system of simultaneous equations as well as Granger causality test. The results of efficiency measurement show that developed countries have higher environmental and economical efficiencies compared to developing countries. In this line, the average of environmental and economical efficiencies of Iran are 0/570 and 0/379, respectively, that are lower than the average of the selected countries. Furthermore, the results from Granger causality test indicate a bilateral relationship between the economical efficiency and environmental efficiency in selected countries. Based on the present research results, it seems that the upgrading one of the two efficiencies will make increase another.

According to researches, oil and gas projects generally and upstream projects of them especially include a lot of complexities and uncertainties, which lead to an increase in the risk of these field investments. Despite, using risk management methods and techniques, with applying hardware and software developments, has become more popular, recent researches have not been able to provide the comprehensive view of oil and gas upstream risks. As respects to the important role of these projects for Iran economy and necessity of mass investments in the oil and gas upstream sector, it is necessary to identify, assess and prioritize the oil and gas upstream risks methodically and structurally. In this study, with using risk break down structure framework based on Project Management Body of Knowledge (PMBOK) and PEST Classification, the oil and gas upstream risks would identify and classify with a documentary method. The study identifies 60 risks and classifies them into four classes, which have been used in next step for prioritizing by TOPSIS technique. The results with prioritizing based on third risk breakdown structure level, show that as well as the diversity of and variety of upstream project’s risks, there are the heterogeneous risks from first and the second risk breakdown structure level. These results emphasize on selecting precise and appropriate tools to the management of risks.

This paper evaluates critically the economic articles in Iran. In order To achieve this objective, we collected 1285 articles and organized on the basis of Journal of Economic Literature (JEL) classification. Statistical analysis clearly shows that 96% of papers are applied research and 99 percent use of econometric models based on causality method in the topics of "macroeconomic and monetary", "International Economics", "financial economics" and "Agriculture and the environment". The findings based on the analysis and implementation of the Three Worlds theory and Popper's Critical Thinking clearly indicate that the economic research economic range is limited due to the poverty of the world 2 and 3. Due to poverty "ecology of knowledge" World 2 and 3, the impact of economic graduates in the first world isn’t remarkable, the main reasons are the papers aren’t problem-oriented; mathematical formulation is target and conceptual analysis isn’t priority; and critical thinking has not place in economic research.

There is a close relationship between fiscal illusion and shadow economy, as the existence of shadow economy provides the possibility of creating the fiscal illusion for the government. In the fiscal illusion, due to taxpayer's misperception of tax burden, public goods and services demand raise which finally leads to the positive growth of government spending. In this paper, the relationship between fiscal illusion and shadow economy has been studied within the framework of Linear Structural Relationship pattern (LISREL) for Iran in the period of 1357 to 1391. The results of the LISREL model estimation show first, shadow economy has a significant and positive effect on fiscal illusion in Iran; this finding indicates that the existence of expanded shadow economy in Iran creates the positive growth in fiscal illusion, which increases government’s debt. Second, the tax burden is the most important explanatory variable of fiscal illusion size in Iran that is used by the government in order to create misperception of the taxpayer.

Banks with transferring funds from a surplus to a deficit economic units, have a unique role in transmission mechanism of monetary policy through the bank lending channel. The bank lending channel is focused on the supply of credit and banking network loans. When banks faced with a contraction monetary policy cannot fully replace their lending funds and are forced to moderate their lending behavior and reduce the supply of loans. This loan supply reduction increases credit costs and adversely influences on real economic activities. So, the bank lending channel is the monetary policy transmission channel which transfers effects of this policy to the real sectors of the economy.Monetary policy can be effective at the Bank's non-intermediary activities Off balance sheet items are included in Bank's non-intermediary activities These items can create liquidity like as the bank's balance sheet items. We use panel data of banking network (18 banks) in the period 2006 to 2013. This paper investigates positive relationship between off balance sheet items and bank lending. Moreover, the monetary policy impacts on bank lending channel through these items are considered within this study. According to the results, off-balance sheet items weaken policy effects on bank lending. Also, items can effect on customers to banking and therefore, reduce effectiveness and efficiency of monetary policy.

In this research, a dynamic stochastic general equilibrium (DSGE) model was designed to study the behavior of the central bank in financial instability condition with considering some facts observed in the economy of Iran. Then after optimization and obtaining first-order conditions of brokers using Uhlig method linear-logarithmic form of the equations was obtained. In the end, variables impulse response functions in against the technology shock, oil revenues shock, the monetary shock consumer spending and investment the government shock and stock price index shock was evaluated under two central bank scenarios. the first scenario, central bank only reacts to production and inflation gap and in The second scenario, central bank reacts to stock price index gap in addition to production and inflation gap. The results of the calibration of linear model suggest that in case of technology shock, monetary shocks, and government spending shock under both scenarios, fluctuations of intermediate agents, private investment, inflation, production, and money volume growth do not show significant differences. However, under the second scenario, in case of government investment shock and oil revenues shock, , there is less fluctuation in the discussed variables compared to the first scenario. but under the second scenario, in case of stock price index Shock , there is more fluctuation in the discussed variables compared to the first scenario . Therefore, the results of the impulse response function (IRF) of the variables suggest that the mild reaction of the central bank to deviations of total stock price index from it equilibrium leads to a reduction in economic volatility and an increase in in overall macroeconomic stability. Moreover, comparison of the torque of the variables present in the model and torque of real data of Iran economy indicates the relative success of the model in simulating the realities of Iran economy.

Corruption defined as abuse of power by governmental officials for personal goals.in recent years, many articles about determinants of corruption have been written that introduced so many variables as determinants of corruption. These factors can be divided into two categories: economic and non-economic factors.in these article we examine the effect of economic activities combination on corruption.In order to define composition of the economic activities, we use two variables, the value added of the industrial sector in GDP and the value added of the services sector to GDP.in this paper we use 7 variables, including Corruption, Government Size, Democracy, GDP per capita, Inflation, The share of industrial sector value added in GDP and The share of Service sector value added in GDP.Panel data method is estimation method that used for 60 developing countries during 1995 to 2010. Our hypothesis in this research is that the economic activities combination is effective on corruption. The conclusion have been obtained shows that democracy and GDP per capita variables have an adverse effect on corruption and as they increase, corruption have been decreased. Increasing in the size government and inflation will also increase corruption. Finally increasing in the share of industrial in GDP will reduce corruption and also increasing in the service sector share in GDP will increase corruption.

In this study, we try to survey challenges, difficulties, and main factors influencing on investment in the industrial estate in Qom. For this purpose, investment obstacles and challenges are introduced in primary and secondary hypothesis by using former studies and experts’ remarks.First, we examine reliability and validity of the questionnaire by using Cronbach’s alpha test. Then, we select a sample, including 88 cases, which are more trustworthy. This research uses different tools of descriptive statistics such as frequency distribution tables, means, and standard deviation in order to compare collected information. We also use SPSS software. Moreover, Kolmogorov test is used to the normality of variables. Univariate t student test is used to determine the significant difference between estimated and actual means. Friedman test is used to rank the variables.The results show that factor such as government investment, raw material, project finance, the capital rate of return, foreign factors, Industrial Estates companies, and Households are considered as investment barriers. However, factors such as international trade, lack of labor force, lack of modern technology, the existence of alternative opportunities, and geographical location cannot be considered as investment barriers.