نشریه سیاست های راهبردی و کلان
پیاپی 28 (زمستان 1398)

Given the various theories of national culture around the world and the impact of culture on economic development and political communities, the impact of national culture indices on public sector budgeting will be discussed in this paper. This study is fundamental and classified as semi-experimental with regression approach. The society of study is OECD countries plus Iran. This literature is extended to examine the effect of national culture on government budgeting practices, using cultural indices named long term orientation and indulgence. Government budgeting practices are classified with respect to the extent to which the legislative body controls government expenditures (Legislative "Power of the Purse"), and also the extent to which the budgets are transparent to both the legislature and the public sector (Budget Transparency). Data of dependent variables are gathered using the analysis of budgeting rules in Iran; and data for Other countries are gathered in OECD database. The followings has been achieved: Long Term Orientation and Indulgence indices are both significantly and negatively related to the Legislative Power of the Purse and Budgeting Transparency measures.

One of the reasons that can effect on market index return is adoption of international policies. As investors enter stock exchange market to achieving benefit of distinguish promoting abilities, is necessary how swinging market index return before and after of policies adoption. In this paper we had collected index market return of data’s from 1395/04/23 till 1393/09/01 and the results reveal that usage of discontinuity regression method in short term index market return in day of agreement became negative, because of propensity of stockholders to market to gaining high profit. In performing day stockholders who had experience of agreement day, done so well and who were thinking of so high return, didn’t appear in market, to don’t see reduction of return in that day. In long term, usage of difference in differences model with elimination of sanction, trend of returns became better and had increasing if JCPOA didn’t happen.Keywords: Tehran Stock Exchange, Return of Stock, Discontinuity Regression Method, Joint Comprehensive Plan

Stock market developments affect the economic real sector. Banks are one of the sources of demand in the stock market. The banks investment in stock market depends to various factors. In this paper, the effect of interbank interest rate on stock index in the framework of Autoregressive Conditional Heteroscedasticity models (ARCH and GARCH) using monthly data in Iran's economy in the period from March 2013 to March 2016 has been studied. The results of the estimation of the specified models indicate that firstly, the real interest rate of interbank has a negative and significant effect on the stock index; so that the positive changes in the real interbank interest rate encourage banks to invest their additional resources in the stock market which reduces shares demand by banks and has the negative effect on stock price index. The inverse relationship between changing interbank rate and stock index confirms the importance role interbank market in monetary policy by central bank. Secondly, informal exchange rate changes have a negative and significant effect on the stock index, while the increase in the informal exchange rate, by the encouragement of exchange demand, has a contraction effect on the stock market and decreases the stock index. Thirdly, The Joint Comprehensive Plan of Action as a good news for the market has been considered and has had a positive and significant impact on the stock price index during the period under review. This finding confirms the effect of political factors on stock market changes.

The imbalance in government spending and revenue sources, due to the deficit created in the current account balance, In addition to the impact on the macroeconomic parameters has also consequences such as, budget imbalances and private savings, and fluctuations in economic growth. These imbalances in income sources and government spending may indicate the need to more import and weaken the foundations of production, supply of the economy, and the competitiveness for each country in internationally levels. In such a situation, the incorrect pattern of imports of intermediate and capital goods instead of consumer goods causes international borrowing, reduced national employment in favor of foreign employment, reduced economic growth, dependency and sanctions, and loss of national resources and wealth. The purpose of this study was to investigate the effect of income inequality on non-oil deficit of Iran using the ARDL model in time interval (1978-2016). The variables used include the deficit of current account without oil, the Gini coefficient as an indicator of the estimated income inequality, economic growth without oil, and the real exchange rate.The results of research findings during the study period show that improving inequality of income and economic growth in the long run reduces government expenses and current account deficit and the increase in the real exchange rate will increase government expenses and current account deficit.

The main purpose of this study is to examine the political developments of the Cabinet and its effects on the instability of economic growth in Iran from 1968 to 2012. In this regard, Iran's economic structure was divided into two oil and non-oil parts. Using the concept of Engle Granger co-integration, the effects of political risk, Cabinet change (basis, development, and reform and justice governments), and labor, capital stock and export variables are evaluated on economic growth. Oil sector Results showed that the reform government has performed better than other government in the capital, labor and political risk. In oil exports, Studied Governments has also performed such as basic government. The results of the non-oil sector showed that the effect of exports on economic growth in the justice government is like the basic government, but in the development and reform governments is not. The effect of labor on economic growth is not meaningful, in the basic government; but in development, reforms and justice developments are positive and meaningful. Political risk in the reform government (compared to other governments) has had the greatest impact on economic growth.

Abstract In this article we have tried to identify the factors affecting tax evasion, and we identify the best solution to reduce tax evasion. At first a review of previous research has identified the most important factors affecting tax evasion in the form of a questionnaire to the prototype (30 expert) was collected. The reliability and validity using Cronbach's alpha, the validity of the Delphi method are examined.Then the second question is paired comparisons and the basis of objective research and proposed solutions were prepared and the 25 senior tax manager, was the West of Tehran the tax-authority. To analyze the data, analytic hierarchy using Expert Choice software was used. Based on the results of research the best solution to reduce tax evasion 4/28% solution to improve the performance of the manager grants, and most important measure of the standard of management by a factor of 1/32% return therefore to the tax affairs of effective managers and change in the way we manage the organization's ability to avoid the double tax evasion.

Todays, energy consumption for experts and economists is one of the components of the performance evaluation of governments and countries, and energy intensity is considered as one of the indicators for assessing energy efficiency. The main purpose of this paper is to study some of the influential factors of energy intensity, such as GDP per capita, industrialization and transportation infrastructure which has been studied considering the spatial links between the provinces during the period from 2008 to 2014. For this purpose, the spatial panel econometric method has been used to estimate the model. The results of Spatial Autoregressive Model with Auto Regressive disturbances (SAC) show that the energy intensity was influenced by the spatial factor in Iran. So, the energy intensity in a province is not only influenced by the internal factors of the province but is also influenced by the energy intensity of the adjacent province. In other words, any external shock to a province will lead to a reduction in energy intensity in adjacent provinces. Also, the results show that GDP per capita has a negative and significant effect and industrialization and transport infrastructure variables have a positive and significant effect on energy intensity in Iran's provinces.

The topic of "transformation" and "transfer of power" in the international system and how it has been one of the interesting topics of the theorists. Unlike in the past, which was the only military dimension, evolution now has economic, political and cultural dimensions. Although the current American consensus and Washington consensus are still dominant, components such as changes in international political economy, the activation of emerging powers, indicate the future of power in the international system. The emerging powers' emerging partnerships and institutions also indicate the will to change. One example of this will is the Brix Group. The BRICS group wants changes in the organizations and arrangements of the international system in line with the interests of so-called southern countries. , with its reformist literature, has been one of the main proponents of the change in the West-oriented order of the world. According to the articles, the main question of the research iand especially in the form of the Brix Group, would create opportunities for Iran? In response, the emergence of the Brix in the political and economic spheres has potential opportunities for the Islamic Republic of Iran, and it is possible to join the institutional group with this group and, if possible, to join it. Of course, the following sub question is also answered in the article: does Brix really want a change in some international arrangements? And whether it would be possible to join the emerging powers without joining Brix and merely by working with its members.