سید محمدهادی سبحانیان

One of the major goals of tax administration is to enhance the voluntary compliance of taxpayers. Tax compliance behavior is influenced by various factors. This article investigates the influence of taxpayers' awareness of how the government allocates tax revenues (budget spending) and the effect of allowing taxpayers to choose how to allocate a portion of their paid taxes, on tax compliance behavior. For this research, 450 taxpayers were selected from different provinces across the country using random sampling method. A questionnaire was used to collect data, which was then analyzed by the ordered logistic regression approach. The results showed the variables of taxpayers' awareness of the allocation of tax revenues by the government, the ability of taxpayers to allocate a portion of their taxes, the taxpayer's annual income, and the level of education have a positive and significant effect on the level of tax compliance. Moreover, when taxpayers are more aware of the government's allocation of tax revenues, they are more likely to choose the highest level of compliance. Similarly, allowing taxpayers to choose how to allocate a portion of their paid taxes also increases the probability of high compliance. Additionally, higher income and educational levels also lead to a greater probability of taxpayers being highly compliant.

Due to the systemic importance of banks in the economy, the stability and health of banks, which is affected by the processes and frameworks governing the administration of banks, are considered key elements for the stability of the financial system. The realization of corporate governance in banks is considered as one of the most important ways to achieve the stability and health of the banking system.In response to the question, which of the components and elements of corporate governance, including the board of directors, executive board, risk management, auditing, service compensation and disclosure and transparency, is more important in achieving the stability and health of the banking system, in this article with Using the multi-criteria decision modeling approach, various elements and components of corporate governance in the banking system have been ranked in terms of importance in achieving the stability and health of the banking system. The results of the research show that two components of the decision-making and monitoring component include "non-executive and independence of the board members" and "adopting policies related to the identification and control of conflicts of interest" and the component of "creating the necessary infrastructure to create transparency..." from the disclosure component and Transparency with relative weights of 0.107, 0.089, 0.073, respectively, took the first three ranks of corporate governance components in achieving banking stability and health. The results of this research can be considered in determining the regulatory priorities of the central bank and modifying the structures and processes governing the banking system.

During the last decade, the use of Islamic financial bonds in the form of issuing new bonds, converting government's non-debt debts into financial bonds, the clearing of government bond debts from the non-banking sector to the banking network and from the banking network to the central bank has increased. Based on this, the present research analyzes the macroeconomic consequences of financing the government of the Islamic Republic of Iran in two ways, the traditional approach (non-securities) and the issuance of Islamic securities through the dynamic stochastic general equilibrium model of DSGE on the main economic variables including inflation, investment , employment and economic growth. For this purpose, based on past experimental studies and seasonal data of Iran's economy during the period (1990:1 – 2021:4), simulation has been done and instantaneous reaction functions of macroeconomic variables to debt shocks. Conventional and financial bonds of the government to the central bank, banking network and the non-banking sector should be reviewed. The obtained results show; Financing the government by using debt securities will generally lead to investment growth, prevent the increase in inflation compared to the method of financing through non-debt debt, and create economic growth. Also, the effects of this on employment are assessed as positive in government bond debts to the banking network and to the central bank, and negative in government bond debts to the non-banking sector.

Following the contiguous of Corona Virus (COVID 19), transportation services are facing a significant decline due to the implementation of social distancing plan, bans on unnecessary travels, increasing public concerns about the high risk of using public transport services and the closure of some businesses. Therefore, the transportation sector became one of the most vulnerable economic sectors due to these events. In this article, using the partial hypothetical extraction method in the framework of the newly constructed social accounting matrix (SAM) for 2016, the effects of contiguous of COVID 19 on the economic activities and income distribution have been investigated using two scenarios. The first is a one-month shutdown of 4 subsectors of transportation services and the second is the continuation of the current situation during the current year. The overall results are as follows: One- in the case of first scenario, due to partial extraction of 4 subsectors of transportation, output, GDP, urban households and rural households incomes will decrease by 0/604, 0/608, 0/648 and 0/691 percent respectively, whereas for the second scenario, the corresponding figures will be 4/370, 4/349, 4/650 and 4/915 percent respectively. Second- “wholesale and retail”, “manufacturing of coke and petroleum products”, “crude oil and natural gas”, “manufacturing of food products”, “services of private real estates” and “livestock” are identified to be the most vulnerable sectors.

Background and Theoretical Foundations:

 An ocean economy with a focus on enhancing social fairness and human well-being while lowering environmental dangers is known as a "water economy." In order to increase economic development, improve quality of life and employment opportunities, and maintain the health of ocean ecosystems, the term "water economy" is used. Iran has access to the sea, and by using these resources and potentials, it may move toward economic development and progress. Access to open waters, small and large islands, port cities with various commercial, fishing, touristic, and industrial functions, shipbuilding, maritime tourism, maritime transportation, underground resources, oil and gas mines, refineries, ports, piers, and marine structures, bunkering (fueling ships), and environmental activities are just a few of the potentials of the nation in the field of sea-based economy. The sea-oriented economy is one of the untapped development opportunities in the nation. Because the sea-oriented development and the sea economy have recently drawn more attention than in the past, it is important to paint a clear picture of them. In this study, an effort has been made to lay out the realities of the sea-based economy in the nation. The water economy, which has lately garnered increasing attention which is also addressed in the seventh development plan, may have an economic impact. Important economic sectors that are taken into account include aquaculture and maritime transport which has significant economic benefits for Iran. In light of this, the current study aims to identify these advantages. The primary research question is: What impact does emphasizing the sea-based economy have on welfare, changes in the nation's trade balance, and employment?

In this study, the economic effects of concentrating on the sea-based economy (aquaculture sector and maritime transport), due to the multi-regional calculable general equilibrium model (GTAP) and version 10 of its database, during 3 scenarios, 1. 100% reduction in rates Bilateral tariff of the two sectors of aquaculture and marine transportation, 2. Increasing the productivity of the workforce working in two sectors of aquaculture and marine transportation, and 3. Increasing the productivity of intermediate inputs in two sectors of aquaculture and marine transportation) was analyzed with GEMPACK software package.

The study's findings indicate that lowering the aquaculture sector's tariff will result in a decline in production volume, an improvement in Iran's welfare due to increased productivity of intermediate inputs used in both the aquaculture and marine transportation sectors, and an improvement in the trade balance between these two industries due to increased productivity of labor and intermediate inputs.

According to the research's findings, the most crucial policy advice for the nation is that marine transportation may be seen of as a viable choice. The findings of this study may assist the nation's planners and policy makers in adopting suitable investment and workforce training strategies, which would eventually result in higher economic growth and increased exports of this industry. Production may rise as a result of worker productivity and training in sea-oriented industries. Investment in sea-oriented industries is one of the factors that might affect productivity. Iran has a unique maritime edge; thus it is important to develop economic activity via domestic investment as well as by attracting outside investors. The capability of the private sector in the marine and port sectors was best used by the foreigner.

Governments need income to be able to perform their main tasks such as providing health, education, and security for society. This income can be provided in different ways, each of which has its effects. One of the ways to earn a stable income for the government is to use the tax capacity. The government can provide its income by designing tax systems in the asset markets, and the capital market will be one of the government's target markets. Therefore, the central question of the research is designed as follows: What is the appropriate mechanism for collecting taxes from the traders of the Tehran Stock Exchange?To answer this question, while examining the historical course of the research topic in Iran and the successful experiences of the target countries, by designing a questionnaire, the opinions of public finance and capital market experts were obtained in the form of separate interviews, and by using the method of thematic analysis of the proposed ideas in the form of the basic themes of the data. It provided the requirements for the design of the tax collection mechanism in the Tehran Stock Exchange. In the end, the research results were categorized into ten domains and formed organizing themes. Then, the mentioned topics were categorized in the form of mandatory considerations for the implementation of the proposed mechanism in 3 sections short-term, medium-term, and long-term measures. In the end, according to the mentioned considerations, the proposed mechanism was explained in 3 separate categories of tax bases.

Increasing production capacity, which is the main focus of the slogan of recent years, requires extensive structural reforms in the Iranian economy, of which public finance reform is one of the bottlenecks. This issue has been considered in the design of general policies of the resilient economy (2013) and based on this, the reform of the government's revenue system has been targeted. An examination of the budget structure of the last decade shows that the annual budgets have been slightly adapted to the requirements of a resilient economy. Due to the significant increase in the operating balance deficit in recent years, unstable and sometimes imaginary methods have been used to counter this deficit. Specifically in the budget of 2021 from the 6 methods of overestimating oil revenues, withdrawals from the National Development Fund, divestitures of state-owned companies in the form of "debt relief", divestitures of companies in the form of exchange traded funds (ETFs), the focus is on divestitures of government assets and issuance of securities. Studies show that these measures have formed a vicious circle, which has resulted in the intensification of destruction of production-oriented activities. Therefore, structural reforms in the budget at the level of resources and expenditures is of great necessity, as to move in the direction of increasing the country's productive strength.

According to official statistics published by the Customs of the Islamic Republic of Iran, the amount of exports of industrial sectors in the first 4 months of 1399 compared to the same period in 1398, decreased by an average of 28%. In this article, using the latest Social Accounting Matrix (SAM) in 2016, assuming the continuation of this trend throughout the year, the effects and consequences of shock reduction of non-oil exports following the outbreak of Corona virus on economic sectors production and income distribution are analyzed. These results then serve as the basis for identifying the five important origin and destination segments for applying the structural path analysis approach to impact chains. Also, important paths of impact of export reduction on 5 economic sub-sectors are identified using structural path analysis approach. The findings of the study show that, firstly, the total output decreases by 6.49 percent. Second, the functional distribution of income, changes to the detriment of operating surplus and compensation for employee services, so that they experience a decrease of 5.63 and 3.84 percent, respectively; While mixed income decreases only 2.79 percent. Third, with a 3.23 percent decline in urban household income and a 2.98 percent decline in rural household income, the institutional distribution of income also changes to the detriment of urban households. Fourth, the explanations of the major paths of impact identified using the structural path analysis approach range from 45percent to more than 99 percent.

Value-added tax is a type of consumption tax that encourages investment and production by strengthening savings incentives. However, its regressiveness nature is a weakness of this type of tax, and because of the higher tax burden imposed on low-income deciles, it has adverse effects on income distribution. In the face of this problem, two approaches have been adopted in the countries implementing the VAT system; the first is to exempt the group of goods that have a high share of low-income households' spending baskets, and the second is to design a multi-rate tax system so that luxury goods and services are subject to higher tax rates. Iran is also one of the countries that, by focusing on the first approach, exempted a number of goods and services from the VAT law approved in 2008 and expanded the scope of these exemptions in the recent amendments approved by the parliament in 2020. In the present article, using household income-expenditure data in 1397, the effect of applying each of the above tax structures on the degree of regressiveness and Gini coefficient has been evaluated. The findings of the article indicate that first of all, the implementation of the value added tax structure approved in 2008 reduces the intensity of the tax burden of rural income deciles, but does not have much effect on urban income deciles. Secondly, the extension of exemptions in the amendment approved by the parliament in 2020 compared to the previous law in 1387, not only does not help improve the severity of the regressiveness of VAT, but also increases the tax burden on all income deciles of urban and rural households. Third, exemptions do not have a significant effect on the Gini coefficient and cannot improve income inequality. Given that expanding the scope of exemptions has virtually no role in reducing income inequalities, it is recommended that while limiting the scope of exemptions, a logical framework for exemptions be designed.

Many oil exporting countries have set out various policies in response to the challenges posed by the dependence on oil revenues, one of which is imposing fiscal rules. In Iran also, various fiscal rules have been adopted by parliament to reduce the dependence of the state’s budget on oil. These are mainly in the form of five-year development plans. The study shows weaknesses in the theoretical foundations of the fiscal rules and that they fail to achieve the desired goals. The mechanism used for the entry of oil resources into the yearly budget, the willingness to change the exchange rate in order to balance the resources and expenditures of the budget, and the lack of incentives to control expenditures by the government and parliament can be identified as the main causes of the failure of financial rules and laws in Iran. Taking into account the country's previous experience in fiscal rules and assuming there is a will to restructure the dependence of the government on oil revenues, this paper proposes a framework in which fiscal rules can be regulated to reduce government budget dependency on oil resources; this framework is obtained using Budget Performance Data. Simulations were carried out during the period of the fourth and fifth development plans (1384-1384). This study aims to find a way in which to control the non-oil budget deficit, and so the proposed fiscal rule must ensure there is a direct connection and dependency between growth in expenditure and growth in non-oil resources. According to the simulation, if this rule were to be adopted, the operating balance deficit of 58,000 billion tomans at the end of the fifth development plan would turn into a surplus of about 10 billion tomans, and government spending would be controlled at about 102 billion tomans

The effect of Taxation on macroeconomics indicator has been a main factor for Fiscal policy making. VAT ACT is one of most important tax policy in Iran which has been executing as temporary law for ten years. The most important Issue between policy making in regard to VAT is whether it affect GDP positively or negatively. A crucial point for answering this question is identification of exogenous tax Shocks. In this research using Romer and Romer (2010) narrative approach, VAT exogenous Shocks are identified. Then with a vector autoregressive regression model and IRAN seasonal data (1387-1397) the effect of this shocks on GDP growth and growth of government expenditure is investigated. The results indicate that VAT shocks in the first period have a negative effect on economic growth and in subsequent periods this effect is not statistically significant. Also, VAT shocks have no significant effect on the growth of government expenditure.

"Targeted Subsidies Reform" plan has been one of the most controversial subjects in economic policy in Iran during the last decade. In this paper we try to answer two important questions through reviewing the reasoning of the law and the results of implementing the reforms. First, to what extent the goals of the "Targeted Subsidies Reform law" was achieved? And seconde, was the Targeted Subsidies Reform law coherent enough in its theoretical foundation to achieve its goals?
It is shown that the law could not attain most of its goals such as: increasing energy efficiency, reducing energy intensity, enegy consumption per capita and production of environment Pollutants. Besides, calculating the amount of implicit subsidy before and after implementing the law shows that it could not reduce the amount of energy subsidy in the economy and also it could not reduce the burden of subsidies on government budget. And also it is shown that implemation of the reform plan had always extensive deviations from the law so that one of the reasons of the failure could be these deviations. Besides it is shown that considering weaknesses in the theoretical foundation of the law, it does not have the necessary capacity to realize the goals.

By expanding the scope and dimensions of urban life, municipalities, as the main charge of planning system and urban management, have great responsibility and commitment toward society and citizens. It is obvious that performing tasks and duties pertaining to municipalities requires financial resources and appropriate facilities. In our country, unsustainability of municipal revenues has been changed into as one of the main features of cities’ finance. Thus, introducing sustainable source of income for municipalities can help remarkably functional independence and their continuity of servicing. One of the other problems of urban system in Iran is price volatility in the housing sector. This has resulted in deviation of capital toward housing speculation as well as disorders of other investment markets in the country because of structural problems of economy and inefficiencies of the government’s policies resulting in reducing investment in economic productive sectors, particularly in some years. Therefore, it is necessary to adopt practical strategies to control speculation activities and fluctuations in housing prices by policy-makers. A tax base entitled “tax on capital gains of housing estate” has been introduced by using descriptive-analytical method. It can follow two purposes in urban management and planning system simultaneously. The first goal is to create sustainable revenues for municipalities by using the capacity of transactions and exchanges in housing estate market. The second purpose is to create an efficient and effective tool in management and policy-making of housing estate market aiming to avoid speculative trading in this market. Moreover, this policy is in accordance with paragraph 17 of general policies of resistance economy referring to increase in the share of tax revenues.

Granting exemptions in the value -added tax system, in addition to increasing the cost of compliance, increasing administrative costs, disrupting the selection of inputs for the benefit of imported intermediary inputs, vertical integration and strengthening the self supply, will also result in significant loss of tax revenues. In this paper, the policy gap and compliance gap resulting from the granting of exemptions in the value added tax system has been calculated using the Input-Output Tables (156 * 156 in size) and the national accounts of the country between 1388 and 1395.
The results of the calculations indicate that during the pilot implementation of the value added tax, about 260,000 billion Toman have been lost in tax revenue. The government's share of this tax loss was 157,000 billion Toman. The share of municipalities has been over 103,000 billion Toman, which is more than 2.3 times the total amount of funds transferred to the accounts during the enforcement of the law.
According to the findings, the present paper contains two policy messages: Firstly, in the process of reviewing the value added tax bill, the expansion of a circle of exemptions should be strictly avoided. And secondly, the exemptions that have no scientific logic and are not observed in other countries are removed if possible.

One of the main issues and challenges of managing health care system in Iran, is the issue of inequities in access to health services. Theoretical studies and empirical evidences indicate that implementation of the referral system and family physician plan is one of the main strategies to overcome inequity in the health and appropriate using of scarce resources in this area. But for successful execution of the family physician, it is necessary to identify important determinants affecting the decisions of participants in this plan using scientific methods and studying, and health policy makers should design a program pack that matches preferences of the target population to increase the possibility of its successful implementation. This study used Discrete Choice Experiment (DCE) to identify important determinants affecting the decisions of physicians.
Results show that increase in net payments to general practitioners, nearer workplace to residence, allocation of quota to get the degree of expertise, existence of housing facilities and deadheading pay, less covered population and paying to physicians in less period of time may increase the utility and satisfaction of physicians and therefore, possibility of their participation and entry to the plan, as expected.
According to the results, the attribute "place of work" are significantly more important than the other attributes.

Despite the relative success of the health system and the promotion of health indicators over the last two decades، Iran''s health system still faces serious problems. One of the most important of them، is the inequity in access to health. Theoretical studies and empirical evidences indicate that implementation of the referral system and family physician plan، is one of the main strategies to overcome inequity in the health and appropriate using of scarce resources in this area. In order to successful execution of the family physician، it is necessary، in addition to reform some known problems، the important factors influencing the decision of participants in the project have been identified by using scientific studies and methods and policy makers develop a package that is designed with maximum compliance to the preferences of the target population in order to increase the likelihood of successful implementation. This study is conducted for this purpose. The results indicate that،the visit،behavior of physician، the time of examination has been spent by doctor and being on call are attributes that influence the decision of citizens to enter to family physician. As we expected، increasing in visit، reduces the willingness to entrance to plan. The respectful behavior that given by the doctors، spending the appropriate time for patients and being On-call، increase the utility of citizens and the probability of their entrance to plan. The willingness to pay for behavior of physician،the time of examination and the attribute of On-call are estimated respectively 9579، 9947 and 3750 Toman.

Today، one of the approaches that in various domains such as health care policy is adopted، is that decision makers in the process of making and implementation of policies، try as far as possible، to consider the preferences and desires of the target population. Therefore، efficient and effective policy design and delivery of health services requires adaptation of their goals to the preferences of the society، which needs knowledge of health policy makers about population’s preferences and their valuation of health programs. Discrete choice experiment (DCE) is one of the best ways to identify the preferences of the population and valuation of outcomes. Because of little knowledge about this approach in iran and limited application of DCE in internal studies especially in the field of health policy، in this paper we emphasis on the reasons of the importance of using a DCE in the health economics and their theorical foundations and applications. We believe that، one of the requirements and prerequisites to successful implementation of the family physician in iran، is the knowledge of policy makers about preferences and desires of participants in this program، i. e. GPs and citizens. Such knowledge، along with other necessary conditions، such as Financing and provision of necessary infrastructure، significantly increases the probability of successful implementation of the scheme.

Some studies show that inflation decreases the economic growth, while some others claim that inflation has positive effect on economic growth. Recently, several studies have examined the nonlinear effects of inflation on economic growth. This paper tries to explain the effects of inflation on Iranian economic growth based on a nonlinear model, TAR-ECM. Data are applied during 2004-2007. Our results support a nonlinear inverse-U shape effect of inflation on economic growth. The threshold level is 9 percent. This means that inflation below 9 percent can increase economic growth, but inflation above that will decrease the economic growth. Our results indicate that the central bank can peg inflation target at 9 percent level.

Given the role of general practitioners in the family physician plan, it is important for policy makers and planners to know the factors influencing GP's decision to enter this plan. The purpose of this research is to extract preferences and factors affecting the decision of the physicians working in health– treatment centers affiliated to Tehran University of Medical Sciences. This was an applied descriptive survey. In this study, the preferences of general practitioners affiliated to Tehran University of Medical Sciences have been extracted. For this purpose, a discrete choice experiment was used. Data were collected through a questionnaire structured by D-Efficiency criteria using SAS software, designed by SPSS software, and analyzed by STATA12. Higher net income, employment in the place of residence, presence of a specified quota for PhD degree in family medicine, presence of housing and transportation facilities and lower covered population are preferred by GPs working in public sectors affiliated to Tehran University of Medical Sciences. Among these attributes, service place was found to be 2 to 6 times more important than others. The attribute of settlement period did not show to have a significant affect. The importance of some attributes showed to be different in different socioeconomic groups. Designing the program with regard to the demographic characteristics of GPs can increase the probability of their entry and successful implementation of the the project. Moreover, given the high importance of the location of employment attribute, it seems that very attractive incentives should be considered to encourage general practitioners in the public sector to practice in remote areas.

This paper investigates non linear effects of income on health expenditure (as out of pocket payment). The explanatory variables in health expenditure equation include urbanization, age, insurance, employment of household's head, the number of people employed, earned income and the number of persons aged fewer than 12 and over 60 years in the household. Database used was chosen from the household income & expenditure surveys in 1386. Database contains 31277 rural and urban households. Linear and non-linear econometric models based on logistic smooth transition regression (STR) are estimated. One of the most important findings is that health spending shows asymmetric behavior relative to household income or total expenditure (as a transition variable) so that the impact of explanatory variables on health expenditure in the high and low income regime is different. Also the results show that health expenditure is a necessary good for households, because the coefficient of the logarithm of income in the demand function is positive and much smaller than unity. In addition, out of pocket payments for health care services in high income groups are more than low income ones. Based on the results, with increased urbanization and for high aged people (beyond sixty years of old), health expenditure increase but if family members are covered by insurance, out of pocket payment for health expenses will reduce. So, it is important to develop the social security system and increase its efficiency to cover more health expenditure, especially for poorer households which lead to justice in health areas and increase in welfare of society.

Expansionary monetary policy for improving economic growth and financing budget deficit through oil revenues has caused continuous increase in money and liquidity. If money is neutral, it can be accepted that the above mentioned policies are only inflationary and don’t affect real variables. In this paper, using Iranian economic data since 1973 to 2009 and based on Fisher-Seater method, long run neutrality and super-neutrality of money were tested. Our results show that neutrality of money doesn’t depend on money definition such that both money and liquidity are neutral. Also, because money and liquidity growth are integrating with degree one (I) and don’t have long run trend, we cannot discuss about long run super-neutrality of money and liquidity based on Fisher-Seater method. So, we can conclude that expansionary monetary policy cannot increase output in long run and policymakers should focus on labor and capital productivity improvement for attaining sustainable economic growth.

Studies pertaining convergence and its benefits for developing and underdeveloped countries, specifically Latin American countries and the Caribbean Islands are essential because they can create the necessary grounds for further growth and development. The aim of this study is to analyze the economic growth of Latin American countries and the Caribbeans after their beta and sigma convergences during the years 1980-2009. An examination for the beta convergence (sectional model) and the sigma convergence (distributing model) were conducted, and the results were calculated with sectional variance. For the hypothesis, the sigma convergence model studied the convergence of 29 countries in the mentioned regions, whereas the beta convergence model did not study the 29 countries. The results of the sigma convergence model confirmed the results obtained from the sectional model. The 29 countries were divided and identified as two groups with an average per capita income of more than or less than $3000 a year. The two approaches were used to test the convergence hypothesis. Results confirmed the average per capita income of $3000 a year for the first group, but results were not confirmed for the second group.
Classification JEL: F15 ¡ F11 ¡ F13 ¡ F42