فاطمه ملاتبار فیروزجایی

Foreign trade has a substantial impact on economic welfare and various economic indicators, including growth and consumer welfare. The primary objective of this research is to examine and explicate the impact of foreign trade on economic welfare in Iran. For this aim, the research model was estimated in two forms using a distributed lag autoregressive approach from 1973 to 2022. In addition to exports and imports, the economic openness index was used to measure foreign trade, and a composite welfare index was employed to calculate economic welfare. The results of this study according to the two indexes of international trade, indicate that a positive impact of the international trade on the welfare, and the favorable effect of exports on welfare is considerably higher than the favorable influence of imports. The terms of trade as a percentage of GDP, oil and gas exports, and real GDP per capita have a positive effect on welfare, whereas inflation mitigates the welfare. According to the findings, while emphasizing the curbing of inflation and implementing strategies to improve the business environment, such as boosting non-oil exports, attracting foreign investment, removing non-tariff barriers, and stabilizing exchange rates, it is recommended that export policies should be given a higher priority compared to import ones to enhance economic welfare.Foreign trade has a substantial impact on economic welfare and various economic indicators, including growth and consumer welfare. The primary objective of this research is to examine and explicate the impact of foreign trade on economic welfare in Iran. For this aim, the research model was estimated in two forms using a distributed lag autoregressive approach from 1973 to 2022. In addition to exports and imports, the economic openness index was used to measure foreign trade, and a composite welfare index was employed to calculate economic welfare. The results of this study according to the two indexes of international trade, indicate that a positive impact of the international trade on the welfare, and the favorable effect of exports on welfare is considerably higher than the favorable influence of imports. The terms of trade as a percentage of GDP, oil and gas exports, and real GDP per capita have a positive effect on welfare, whereas inflation mitigates the welfare. According to the findings, while emphasizing the curbing of inflation and implementing strategies to improve the business environment, such as boosting non-oil exports, attracting foreign investment, removing non-tariff barriers, and stabilizing exchange rates, it is recommended that export policies should be given a higher priority compared to import ones to enhance economic welfare.

In the present study, economic well-being was first calculated and estimated using the combined index of economic well-being based on four components of consumption flow, wealth accumulation, security and income distribution. Then, using the approach autoregressive distributed lag in the form of three models, the effect of financial deepening on economic well-being in the period of 1971 to 2022 was investigated and tested. In this regard, regarding financial deepening, three indicators were used in the present study and the research model was specified and estimated based on a separate indicator. The calculation of economic well-being index shows that the well-being index has been increasing from the first plan to the fifth plan. In such a way that it has reached from 20.9 in the first program to 60.3 in the fifth program. Also, after the third program, the welfare level was higher than the average of the entire period. The movement trend of financial deepening indicators also indicates an almost increasing trend. The long-run model estimation results show that all three indicators of financial deepening have a positive effect on economic well-being; Also, economic growth and income per capita have a positive effect and inflation has a negative effect on economic well-being. Another finding is that during the period before the revolution until the end of the war (1976 to 1989) and after the JCPOA, the level of economic well-being of Iran has significantly decreased.

The tax system provides the necessary financial resources for the administration of the country to use the collected resources for the welfare of the majority of the society and the improvement of public infrastructure; Therefore, the survival of the political and administrative system of any country requires the existence of an efficient tax system. In this regard, the aim of the current research is to analyze the effect of tax complexity and fairness on economic welfare in Iran in the period 1977 to 2021, and using the linear and non-linear ARDL method, the research model has been estimated in two symmetric and asymmetric formats. For this purpose, tax complexity was calculated using the Harishman-Herfindahl index and economic well-being with the combined index of economic well-being. The moving trend of the economic welfare index shows that the welfare fluctuates during the period under review. The average welfare index in the first and Sixth program has decreased compared to the previous period and has been increasing in the following periods and has an average of 40.62. The average complexity and fairness of taxation in the first, fifth and sixth plans have decreased compared to their previous sub-periods. The long-term results in the symmetric model show that the complexity tax is associated with the adverse effect for economic well-being, but tax fairness does not have a significant effect on economic well-being. In an asymmetric model, tax fairness has a direct and asymmetric effect on economic well-being; In such a way that the size of the positive effect of reductions in tax fairness on economic well-being is greater than increases in it. Tax complexity is also associated with an asymmetric effect on economic well-being. In such a way that only increases in tax complexity have an adverse effect on economic well-being. Inflation and unformal exchange rate have a negative effect on economic well-being, and per capita income has a positive effect on economic welfare. Also, in the years after the revolution until the end of the war and the years after the Joint Comprehensive Plan of Action, the level of economic well-being has decreased. According to the results, it is suggested that the government consider policies such as simplifying tax laws, creating a comprehensive and developed tax information system, reducing the cost of tax collection and imposing a tax on total income, and increasing the tax knowledge of taxpayers and tax experts, reforming put the tax system and diversity in tax bases on the agenda.

Improving economic welfare and providing suitable conditions for the entire society is one of the main goals of the economic system of any country. The undeniable role of energy in the process of production and consumption and the high energy intensity in developing countries, including Iran, has caused the reduction of energy intensity to be considered as one of the development goals of the country's economic analysts Therefore, the aim of the current research is to analyze the effect of the intensity and price of energy carriers (electricity, non-electricity, total) on economic well-being in Iran's economy during the period of 1971-2021. In this regard, economic well-being has been calculated using the composite index of well-being. This index includes four dimensions of real consumption flow, real wealth flow, income distribution and economic security. The calculations show that firstly, during the period under review, the average welfare index is equal to 123.01. Second, although the average welfare index has fluctuated during the following periods; In such a way that the highest amount of welfare is related to the sixth plan. The results of the estimation of the research model in four formats and based on the autoregressive distributed lag