جستجوی مقالات مرتبط با کلیدواژه « جدول داده ستانده » در نشریات گروه « اقتصاد »

Applying a favorable tax system has important conditions such as justice and efficiency, therefore, consumption tax and income tax will comply with the principles of benefit and ability to pay. In this regard, value added tax is known as the most important innovation of the 20th century in terms of tax collection on consumption. Since increasing government revenue is one of the important goals of imposing this type of tax, the government has tried to determine the rate of this type of tax effectively and efficiently. Disproportionate increase in value added tax rates can have negative social effects on inflation, economic growth, income distribution, and general well-being in society. It may also have disruptive effects on other variables and sectors of Iran's economy. To manage the rate increase, one approach is to simulate and examine its consequences and effects on macroeconomic variables in the form of a multi-regional calculable general equilibrium model (MRCGE). Three different scenarios were applied and examined to simulate the shock effects of the increase in the value-added tax rate (12% , 15% , and 20 %) on four macro variables of Iran's economy: inflation, gross domestic product, consumption, and investment.  The simulations were conducted at the country level using a multi-regional calculable general balance model, known as the ORANI-G Iran model, using the 2016 input-output table and regional accounts of the country. The results indicate that the effect of increasing the tax rate on value-added will increase inflation and investment and decrease GDP and consumption.

Iran ,especially the province of golestan has always been exposed to floods, and in addition to causing great damage to the country and the province of golestan , no proper plan has yet been thought to reduce economic costs . This article tries to identify the key sectors of the province and evaluate the indirect damage of the flood through the construction and agriculture sectors on other sectors of the province.For this purpose , the regional input – output table with two demand side and supply side approaches is used to calculate the backward and forward linkages of the province´s sectors.The results indicate that the industry , construction and agriculture sectors are introduced as the key sectors of the province’s economy. According to both demand side and supply side approaches , two sectors of agriculture and industry suffer the most indirect damage due to the direct damage of the agriculture sector. According to the demand side approach , the result indicate that the most decrease in output is caused by direct damage to the construction sector , respectively , related to the industry , wholesale and retail sectors . On the other hand , industry and agriculture sectors experienced the most decrease in employment.the analysis of flood effects with a supply side approach indicates that the flood not only directly affects the construction sector , but also causes a decrease in employment in the industry , agriculture and construction sectors

In this article, we introduce three types of input-output tables and modify a central bank table from 2016 to illustrate the transition from the first generation of statistical bases to the second generation, which meets the new international trade theory’s database requirements. The third type of table is critical and is considered the starting point for such changes. Given the lack of such a table in Iran, this article offers three challenges, followed by three critical questions: first, what can be done if official compilers do not attempt to develop such an input-output table soon? Second, which of the two types of tables has more statistical errors than the modified tables? Third, which of the two input-output tables is better for measuring value-added content in gross exports? The central bank's most recent SUT and intermediate import utilization data from 2016 are utilized to investigate three questions. The data show that: calculating the third type of table can solve this lack of statistics. In comparison to the second table, the third table exhibits fewer statistical mistakes. Finally, the third type of table outperforms the second in terms of quantifying value-added content in gross exports.

One of the challenging issues of the present era is climate change and its adverse effects due to the accumulation of greenhouse gases in the earth's atmosphere. One of the proposed solutions to this challenge is to move towards clean energy sources and absorb carbon dioxide, for example, through foresting. Therefore, the present study aimed to measure the energy consumption and greenhouse gas emissions of economic sectors of Kurdistan province and determine the contribution of CO2 uptake in the province’s forests. In previous studies, the pattern of energy consumption at the sector level and in the form of energy content in the region has yet to be considered. They have not been able to highlight its environmental impacts. Therefore, this study is currently trying to measure the energy and greenhouse gases of Kurdistan province within the framework of the input-output model and highlight the environmental impacts of co2 emissions.

This study aims to measure the energy and greenhouse gas content of different economic sectors of Kurdistan province based on the input-output table and determine the contribution of carbon dioxide uptake in the province’s forests. The advantage of preparing a regional input-output table is that it is possible to identify each region's facilities and limitations of production and economical construction by relying on them and using them in the region’s development and achieving national development with regional development. For this purpose, an input-output table and hydrocarbon balance sheet have been used. Using the import separation technique and MFLQ method and according to the statistics related to national and regional accounts, the input-output table of Kurdistan province for 2016 (to show the orientation and policies of economic sectors) has been estimated. Then, using this table, the content of greenhouse gases is measured. In discussing the CO2 absorption capacity of forests in the province, using vegetation area and annual absorption rate per hectare of forest, carbon dioxide emitted and the amount of forest needed for carbon dioxide absorption have been calculated.

The results show that transportation and power plants have the province's most significant share in greenhouse gas consumption, respectively. Those with positive trade balances are among the most critical sectors requiring careful revision and planning. Also, Kurdistan's biological capacity is about 560,000 hectares. However, the forest necessary to attract more than 6 million hectares is facing a deficit. Therefore, Kurdistan Province needs long-term policy-making by studying the nature of sectors in terms of emissions and identifying the relationships between economic activities.

This study seeks to measure the greenhouse gas emissions content of different economic sectors of Kurdistan province based on the input-output table and determine the contribution of carbon dioxide absorption in the province’s forests, i.e. the amount of energy consumed in the production of goods and services directly and indirectly. Here are three greenhouse gases CO2, NOX, and SO2. The aim of comparing the direct and indirect content of greenhouse gases in 2001 and 2011 is to show the direction and policy-making of economic sectors.

The allocation of limited economic resources, especially in the Less developed regions that face a relative lack of production facilities, has caused the unbalanced growth strategy to be defined and applied instead of a balanced growth strategy. One of the methods used by economists for regional and inter-regional analysis is the Input-Output approach, which has been well-received by regional planners. The use of Input-Output templates requires access to the Input-Output table at the regional level; and the superiority of the Input-Output technique is that the preparation of this table for one year provides the possibility of using it for medium-term and short-term planning for at least three to five years. This study attempts to use the production and added value data of the economic sectors of Kermanshah province based on the national Input-Output table, and convert its coefficients into regional; the backward and forward links between sectors as well as the economic driving sectors are identified for the province based on the Hirschman-Rasmonsen index.

According to the Islamic Republic of Iran Customs Administration (IRICA), about 70 percent of imports and 30 percent of the country’s exports of goods (excluding crude oil and petroleum products) come from ports. Obviously, any disruption to the activities in main ports (due to strikes, natural disasters, technical incidents, and terrorist operations) overwhelms the national economies and can have implications for the production of economic sectors. In spite of the importance of this issue, it has been neglected by the Iranian analysts. Shahid Rajaee port has a share of 60 percent of all commercial maritime business in Iran and its shutdown may have unexpected consequences on the national economies. The main aim of this paper is to measure the economic consequences of 90-day disruption of the activities of this port on reduction of the national output. We have used exports and imports data of Shahid Rajaee port published by IRICA and the national input-output table for 1390. The findings indicate that the total output reduction resulting from the 90-day shutdown of Shahid Rajaee port on the national economy is 133 thousand billion Rials which accounts for 1.31 percent of national output. Reducing import dependency and improving the economic resilience can lead to reducing undesired economic consequences of a port shutdown.

Municipalities, as the main pillar of urban management, need sustainable revenues to provide sustainable management and organize the city. Dependence on non-continuous and unstable revenues of municipalities, including construction income and lack of executive guarantee necessary to obtain tolls and legal revenue, have caused instability in their revenues. Finally, it is possible to amend the relevant law in the following periods by recognizing the jurisdictional and subject defects and guaranteeing the implementation of the value-added tax law and the methods of solving them. This will reduce the conflicts between the tax affairs organization and the municipalities. The share of Value-Added Tax in the revenue sources of Tehran Municipality has been about 20%. So, the main problem of this research is to investigate the structure of sustainable urban revenues and calculate the amount of lost VAT revenue of Tehran Municipality due to the policy gap (pursuing specific government policy goals through tax exemptions, setting the threshold and tax credit) and the compliance gap (tax avoidance, evasion, and fraud), during the years of implementation of the VAT law.

The VAT gap is calculated using Mackenzie’s (1991) method and Input-Output Table and applying data on economic activities in Tehran in the International Classification System (ISIC. The first step in calculating the tax gap is to calculate the potential capacity of value-added tax based on consumption, where investment expenses and export of goods and services are deducted from the tax base, and the import of goods and services is added to the value-added tax base. Moreover, in calculating the legal tax base, the value of tax-exempt goods and services is deducted from the potential base, and the amount of double taxation during the production-distribution chain is added to the tax base.

Based on the calculations made in 2017, the potential revenue from VAT was equal to 24 thousand billion tomans, of which the government’s share was 16 thousand billion tomans, and the share of Tehran Municipality was 8 thousand billion tomans. Additionally, the value-added tax gap was equal to 18.8 thousand billion tomans, of which 12.4 thousand billion tomans was the policy gap and 6.3 thousand billion tomans were the compliance gap. The government’s share of the policy gap was 8.3 thousand billion tomans, and the share of Tehran municipality was 4.1 thousand billion tomans. The government’s share of the compliance gap was 4.2 thousand billion tomans, and the share of Tehran Municipality was 2.1 thousand billion tomans.
The results show that the ratio of policy gap to potential VAT in Tehran was 51.7%, and the ratio of compliance gap was 26.2%. In other words, about 78 percent of potential tax revenue has yet to be received as a result of the policy and compliance gap. Therefore, clearing up the ambiguities and challenges of implementing the VAT law and completing its provisions in the field of guaranteeing the implementation and updating of beneficiaries, processes, rates, exemptions, scope, and threshold of exemption play an essential role in reducing the VAT gap and increase the sustainable income of the government and municipalities.

In recent decades, unstable incomes have been one of the most critical measurements of municipalities’ income, which is obtained from ways such as the sale of density and the issuance of building permits. This factor causes stagnation in the budget deficit of municipalities during fluctuations in the economy, which has caused many problems for the cities of our country. Value-added tax as a sustainable income of municipalities has had a share of 20% of Tehran municipality’s revenue resources. Still, its implementation has had flaws in jurisdictional, subject, and enforcement areas. Based on this, articles 123 and 138 specify the method of distribution of tolls. However, the basic issue, which is the guarantee of the collection of tolls, is still uncertain. Regarding the issue of guaranteeing the collection of tolls by municipalities and the necessity of strengthening the fields of local tolls and related foundations and innovative categories in this field with the approach of income stabilization, the bill under consideration in the parliament lacks a reliable ruling. What has been seen from the latest amendments and omissions of the plan due to the objections of the Guardian Council and the views of the commission in the Islamic Council is far from the strategies contained in Article 174 of the Fifth Development Plan Law and other requirements for stabilizing municipal income.In this research, the potential value-added tax capacity of the Tehran government and municipality has been calculated using the data-output table, and by deducting the exemptions and adding the effect of the tax cascade, the legal base of the valuadded tax has been calculated. Finally, by calculating the potential and legal income of value-added tax, the policy gap and the gap of non-compliance caused by the application of the value-added tax system have been calculated based on the share of Tehran Municipality and the government. The obtained results indicate that the ratio of policy gap and compliance of value-added tax to the potential base of value-added tax in Tehran city was 53% and 27%, respectively. In other words, about 80% of the potential tax capacity has yet to be collected.Considering the flaws in the areas of competence, subject matter, and the guarantee of the implementation of the value-added tax law, in this research, it is suggested that by removing the flaws in the implementation of the value-added tax law and completing its provisions in the field of guaranteeing the implementation and updating the subjects, processes, rates, Exemptions, the scope of inclusion and the threshold of exemption, important steps to be taken in order to strengthen the fields of local taxes and related foundations and innovative categories in this field with the approach of stabilizing incomes and reducing the tax gap and increasing the sustainable income of the government and municipalities.

Input-output tables are one of the most advanced methods of economic accounting which explain the interactions between different activities within an economic system. These tables are one of the key tools for macroeconomic planning and policy-making. In general, input-output tables are a collection of information that describes the structural features of an economic system. The economic system of each country is classified into separate sections called activity. Each of these activities has several enterprises that produce similar goods. Each activity needs production of other enterprises to generate its own output. In the same way, each activity sells some of its productions to another activity, so that they can provide their needs with intermediate goods. So the flow of goods and services between different economic activities over a specified period of time is shown in these tables. Input -output tables reflect the consumption structure of society, which is usually divided into two groups: intermediate consumption and final consumption of goods and services.

The second version of the strategic plan of the Ministry of Industry, Mines and Trade was compiled in the spring of 2017, and it introduced 12 leading sections. In this article, using the input-output table of 2016, which shows the latest structure of Iran's economy, the leading sectors in the Iranian economy (with emphasis on industry sub-sectors) are identified and from this Through, the strategic plan is examined. According to the research results, it is necessary to review the leading sections in the strategic plan, for the following reasons: a) Some of the sections introduced in the strategic plan, such as textiles and clothing and rubber and plastic industries in the economy Iran is not a leader; B) Contrary to the text of the strategic plan, high-tech industries do not have a share in the leading sectors of the Iranian economy; While mid-tech industries are recognized as leaders; C) The leading sectors have been identified without simultaneously considering the three factors of final demand size, value added and cross-sectoral links; D) Achieving economic growth in the industrial sector is achieved by investing in heavy industries and can not focus on small and medium industries due to lack of capital.

One of the basic assumptions in input-output tables is the assumption of technology stability and consequently the stability of production multipliers. In this study, using a proposed approach based on the RAS update method, we show that how an exogenous policy shock such as rising gasoline prices changes production multipliers compared to an economic modeling with updating on a Standard RAS. Unlike the conventional RAS method, in addition to changing the technological structure of production due to gasoline price shock, in order to link household consumption and income of production factors, value added and final demand are adjusted based on gasoline price shock and thus the relationship between household income and consumption and its connection with the price is highlighted. To provide value-added adjustment scenarios and final demand, an increase in the price of gasoline from 10,000 rials per liter to 30,000 rials has been considered. In this research, the input-output table of the Central Bank of Iran in 2016 has been employed. The findings of this study indicate that due to the increasing the price of gasoline, the production multipliers for all economic activities except gasoline have been reduced using the proposed method compared to the standard RAS model. Examination of the results obtained for the total cost of production and output of all economic activities also shows that the highest increase in production cost and the lowest decrease in total output is related to gasoline.

The COVID-19 pandemic became widespread in most countries of the world in late 2019. In addition to human casualties, it has also affected the economies of countries. According to IMF, the world economic growth in 2020 was -3.5 percent. However, the GDP’s growth rate of the Iran economy for 2020 has been positive and was reported as 1.5 percent, but there is evident that the economy has been affected by the coronavirus.  In this paper, we evaluate the effect of the COVID-19 pandemic on the production, employment, and value-added of the economy of Iran by using the hypothetical extraction method of Dietzenbacher & Lahr (2013) and the Input-Output general equilibrium model of Zaytseva (2000). We have used the data from the input-output table of the Iran Central Bank in 2016 and the employment figures of the Statistics Center of Iran. The results show that the production and the value-added of the economy will decrease by 4.3 and 4 percent respectively. Among the value-added components, mixed-income and net operating surplus experienced the highest declining growth rate. Also, about 6.5 percent of the country's employees have been affected directly and indirectly by the Coronavirus.

Many governments face a trade-off between health and economy during the coronavirus pandemic. Social distancing and lockdown caused decline in gross domestic product of coronavirus affected countries. In this study, by using the input-output table of 2011, the hypothetical extraction method is used to extract 10 selected economic activities hypothetically from economic system and examine the direct and indirect effect of this extraction on Iran’s gross output. Results show that extraction of passenger transport, aviculture and clothing sectors result in the greatest reductions in gross domestic product. Furthermore, extraction of accommodation services, travel agency and tour operator activities and foodservice industry as representative of the tourism sector is able to reduce total output by almost one percent. Considering these ten selected sectors, 6.5 percent of Iran’s total economic output would be impacted by coronavirus outbreak.

The Multi-Regional Input-Output Table (MRIO) provides comprehensive information on the economic statistics of regions, with help of which economic structure of regions and economic relations among them are determined. Since regional tables and statistics data of inter-regional trade, which are necessary for the construction of multi-regional output tables, are not created by official institutions in Iran, using non-survey methods in regional Input-output literature is the only solution. The main aim of this paper is to provide a nine-zone Input-output table based on the CHARM method in Iran, and to estimate interregional trade. Regional accounts and the national statistical Input-output table in 2011 of Iran’s Statistical Center, have been used as statistical bases. The results of this study indicate that the total value of Interregional trade in Iran is 1000679 billion rials. The highest volume of interregional trade belongs to Khuzestan region is 337658, and the region of southern Alborz with a volume of 242225 and the lowest volume is related to the Azarbaijan region with a volume of 38,283 billion Rials. The largest volume of interregional trade of Iran is in the crude oil and natural gas sector, and then services. The highest volume of interregional trade in the Shomal, Azerbaijani, South-Eastern and Zagros regions are in the agricultural sector, Khuzestan region in the crude oil and natural gas sector, Fars region in the construction of petroleum products and chemicals, the south Alborze and Khorasan regions are in the service sector And the Central region in the manufacturing of metals and electronic and metal products.

The embargo on Iran's oil exports in recent years is one of the most important problems that, with the economy under special conditions, has led to economic vulnerability and inefficiency of the economic sectors directly and indirectly. In this study, with employing a composite index based on three components according to the input-output approach, the vulnerability of Iran's economic sectors in 2011 has been measured. The first component is built based on Inoperability Input-Output model and the second one is made according to the Net Multipliers of  Diatzenbacher (2005). The results show that among the 26 evaluated sections, "Coke and oil refining products", "Electricity" and "Manufacture of glass and glass products" have the lowest vulnerability and highest priority, respectively. From a 70% reduction in exports of crude oil and natural gas for investment, as well as sectors "wholesale and retail, repair of vehicles and goods", "transportation" and "extraction of crude oil and natural gas" have encountered the highest level of vulnerability and consequently the lowest priority

The present paper aims to identify the most important factor that explains productivity changes in energy use in Iran over the period of 1385-1394-. Towards this end, the authors have utilized three symmetric industry by industry input-output tables namely, IOT at 1385 constant prices introduced by research center affiliated to Iranian parliament, IOT at 1390 constant prices introduced by Iran’s statistics center and the 1394 -IOT updated by RAS method. Jacob (2003) attribute productivity Changes in energy use to six factors.  The authors have applied the Jacob formula to decompose productivity changes into six cause factors namely, changes in value added, changes in energy consumption, changes in domestic energy supply, structural changes -technology factor, final demand changes, inter industry final demand changes pertaining to agricultural, industry, power, transportation and other service sectors. The results of this study reveal that productivity changes in energy use is negatively affected by value added changes while changes in energy consumption in agriculture and power sectors had a declining impact on productivity and the effect of other factors in productivity changes has been negligible over the period under study.