سید حسین ایزدی

In recent years, the surge in greenhouse gas emissions, environmental degradation, and climate change has emerged as a pivotal concern for environmental planners and policymakers. Given the predominant role of fossil fuels in carbon dioxide emissions, this study focuses on mitigating emissions, particularly in nations with robust fossil fuel economies. The primary objective of this research is to examine the impact of financial development and governance quality on carbon dioxide emissions within oil-exporting countries, utilizing the panel smooth transition regression model spanning the period 2000-2021. The findings substantiate the presence of a nonlinear relationship between financial development and carbon dioxide emissions. Initially, financial development exerts a positive and significant impact on emissions; however, beyond a certain threshold, this effect reverses, becoming negative. Regarding governance effectiveness, many oil-exporting nations wield substantial market influence due to their significant oil revenues. Notably, oil exporting-firms in these countries are predominantly state-owned or quasi-state firms. Their insulation from competitive threats, coupled with a lack of adherence to regulatory frameworks, has resulted in elevated carbon dioxide emissions under both governance regimes.

The purpose of this research is to assess the educational and economic needs of investors in the tourism sector in Kohgiluyeh and Boyer Ahmad provinces. Research data were analyzed using the hierarchical method. The research community includes all the investors of the tourism sector in Kohgiluyeh and Boyer Ahmad provinces, which according to the statistics of the General Directorate of Cultural Heritage, Tourism and Handicrafts of the province, this number reaches 200 people. The sampling method is available in the form of sampling. According to the findings of the research, the most important effective factors in prioritizing the education of investors in the tourism sector in Kohgiluyeh and Boyer Ahmad provinces, from the strongest factor to the weakest factor, are: training in the correct methods of communicating with tourists, training in removing misconceptions about tourism , teaching the correct investment solutions in the tourism sector, teaching the economic basics of tourism, continuous and intermittent training to teach the principles of tourism, creating an effective and efficient educational system in order to understand the strategic needs of the tourism industry, insurance and tax training in the tourism sector, teaching the legal basics of tourism. The most important effective factors in the economic prioritization of tourism sector investors in Kohgiluyeh and Boyer Ahmad provinces, from the strongest factor to the weakest factor, are: income generation in the sports tourism sector, income generation in the transportation and hotel tourism sector, income generation in the tourism sector Therapy, income generation in tourism handicraft sector, income generation in tourism recreation sector, income generation in tourism ecotourism sector, income generation in cultural and religious tourism sector, income generation in natural tourism sector.

Nowadays, in many developing countries tax incentives are used in order to affect the regional economy; however most investors declare that these incentives comparing to the other investment barriers are not somewhat important. Anyway, determining conditions and a coherent framework for using tax concessions like tax exemptions and examining their effects on investment, employment and production, are serious challenges for developing and even developed countries’ economic policy makers. Iran’s tax system is one of the few tax systems, which includes many forms of tax incentives for a wide range of audiences. The aim of this study is to evaluate the impact of tax exemptions, article 132 on employment of Iran’s less developed counties for the period from 1996 to 2008 ( 1375 -1387 corresponding to Iranian calendar).
In the present paper, the method used is Synthetic Control Method (SCM). In this method, first, the proper control units are selected systematically via an optimization process. Then, the treatment effects are estimated by extracting a weighted combination from results of control units, and by considering the treated groups’ experimental outcomes in the absence of the Program execution. Results indicate that tax exemptions Article 132 has no impact on employment of Iran’s less developed counties.

Iran’s tax system includes many forms of tax incentives, like as regionally targeted tax incentives. According to direct tax act, article 132, that includes this kind of incentive, declared taxable income of manufacturing and mining activities in less developed regions are totally (100%) exempt from corporate income tax for ten years. The aim of this study is to estimate the impact of tax exemptions article 132 on employment of Iran’s less developed counties for the period from 1996 to 2008 ( 1375 -1387 corresponding to Iranian calendar). In the present paper, a two- stage method is used. In the first stage, a proper control group is selected for each treated county by using Synthetic Control Method (SCM) and Genetic algorithm, and the impact of tax incentives article 132 on employment in Iran’s less developed regions is estimated via Difference in Difference (DID) Method, in the second stage. Results indicate that tax exemptions in mentioned Article have no impact on employment of Iran’s less developed counties.

Nowadays in many developing countries, tax incentives are used in order to attract investment and it seems, in order to affect the local economy, levying lower taxes is always the easiest solution selected by the governments. However, still providing a coherent condition and framework for tax incentives to boost investment, economic growth and increase employment is one of the challenging and investigating issues for economic policymakers, especially financial authorities, and researchers in developing and even developed countries. On one hand, the effectiveness of such tax incentives is considerable as a policy package compared to its costs, and on the other hand, the economic theories are considering seriously reducing the cost of investment. The aim of this paper is to study the impact of tax exemptions of the article 132 on firms entering and investment in Iran’s less developed cities over the period 1996 – 2008. The method used is Synthetic Control Method (SCM). The optimal weights are derived systematically and via an optimization process. In this method, in order to obtain the results in the case of the mentioned tax exemptions’ lack for the treated cities, the weighted combination from results of control counties (ineligible counties for the tax exemptions) is used. The results indicate that tax exemptions of Article 132 have no impact on firms entering and investment in Iran’s less developed counties.