نشریه مطالعات اقتصاد بخش عمومی
پیاپی 2 (زمستان 1401)

One of the important dimensions of public revenue reform programs in various countries is the reform of the public revenue collection system and, accordingly, the mechanization of tax and non-tax processes. In this research, we try to do that, by using the grounded theory method, which is done through in-depth expert interviews with managers and officials of organizations and bodies related to the collection of public revenues, their coding and detailed analysis. The existing damages in the process of collecting public revenues in Kermanshah province should be clarified. Also, by using the paradigm model derived from the analysis, solutions have been proposed to eliminate these damages. The results of the findings in the three main areas of the public revenue collection process, namely; Legislation, executive branch and taxpayers were divided. Among the damages in the process of collecting public revenues in Kermanshah province, we can mention the following; Lack of an integrated system for making decisions and policies, lack of definition of new tax bases, lack of updating of public revenue collection systems, lack of transparency in the use of public revenue in the society, lack of necessary platforms in the province to attract capital. Taxation, pessimism of people towards paying taxes, lack of sufficient knowledge about citizenship rights, knowledge of tax principles and social, cultural and public service demands.

Increasing human well-being as one of the priorities of economic development requires the identification of potential government revenues. Therefore, according to this necessity, the aim of the present research is to investigate the role of the underground economy on the economic well-being in Iran for the period of 1976-2021. For this purpose, the volume of the underground economy was estimated by the MIMIC method and the research model was estimated by the ARDL approach. The estimation of the size of the underground economy shows that during the 46 years under investigation, the average relative size of the size of the underground economy is equal to 15.7%. Also, the combined index of well-being has been used in this research. Which has an average of 125.9 in the research period. The findings from the estimation of the model indicate that in the long run of the underground economy, inflation and the growth of the exchange rate (dollar) of the free market have an adverse effect on economic well-being. The size of the government also has an inverted U-shaped effect on economic well-being. In such a way that the optimal size of the government in influencing the economic welfare is 14.8% and above that, it leads to a decrease in the economic welfare.

Today, migration is one of the most important growing phenomena in the world, which has a significant impact on the relationships between people, societies and governments in the regions of origin and destination. Along with this important phenomenon, there is another concept called economic development. Economic development can be considered as one of the most important goals of the government at different political and even international levels. Due to the high share of the government in Iran's economy, the government plays a very important role in the migration of people. Considering that the main goals of economic development are to increasing social welfare, reduce poverty, establishing social justice, create employment, appropriate income distribution and other it can be expected that these factors will motivate people to migrate from areas with less economic development to areas with more economic development. In this research, an attempt has been made to investigate the effect of economic and environmental factors on migration, as well as factors affecting economic development in the provinces of Iran. For this purpose, cross-sectional data was used in 2016. Considering the very important relationship between migration and economic development, a model with two equations has been designed as a Simultaneous equations model and estimated by 3SLS method. The results show that regions with more economic development and creative human capital are factors for attracting immigrants. While environmental pollution has a negative effect on net migration. Also, the results show that the provinces that have moved towards industrialization, and the literacy rate is higher in them, are more developed.

The fuel cells are electrochemical equipment that produces electricity by compounding hydrogen and oxygen in a specific membrane. Fuel cells, as a cutting-edge technology and a maintenance free energy conversion equipment, have the potential to play a significant role in generation of clean electricity, especially for home size CHP and clean transportation based on hydrogen fueled vehicles, can provide new opportunities in the world’s economy. In a study for the financial evaluation of the establishment of a fuel cell production facility in Iran, with a capacity of one million units per year, the economic modeling has been done by COMFAR software based on the UNIDO’s Instructions. According to the results of this evaluation, IRR was well beyond the discount rate and the normal payback period as well as the dynamic payback period were in the range of 4-5 years. All of the financial ratios and risk analysis in the six stages justified the bill of investing.

Social capital is very closely related to collective behaviors and behaviors based on interpersonal relationships. Social capital can be an effective factor in corruption. Theoretical foundations show that social capital in different societies can have different effects on corruption. In this study, in order to test this hypothesis, data from countries (136 countries) in different income categories and in the period 2012-2020 were used. In addition, the panel data estimation method was used. The results of the study show that social capital can have a reducing effect on corruption in the studied countries. In addition, the impact of social capital on corruption will vary in different income categories around the world. In low-income countries, social capital has less effect and in high-income countries, social capital has a stronger effect on reducing corruption. This result can be attributed to the different structure of social capital at different income levels of countries and also the existence of different institutional arrangements in countries. The more appropriate contexts exist in societies, the more social capital created, the more favorable the effects on governance and the reduction of corruption.

Talent retention is one of the most effective strategies used in the process of recruiting and retaining human resources, and it allows for targeting high-potential applicants to the recruitment field. On the other hand, one of the basic challenges of the human resources field is the management of organizational talents to ensure that the right people will serve the organization at the right time and for the right job. In this regard, considering the distinctive nature of talents and employees with high potential, especially in the field of financing and investment, and their need for a decent compensation and reward system, the economic and financial models are not in accordance with their needs and the nature of their work, and the effect It has not had an acceptable part in maintaining this range of employees. Based on this, the aim of this research is to provide a service compensation model with the approach of hunting and attracting talent in venture capital funds. According to the purpose, the current research is of the exploratory-applied research type and the research methodology is of a qualitative type and was implemented with the foundation's data theorizing method. 21 experts and talent recruitment managers have participated in this research up to the stage of reaching theoretical saturation, which was selected based on theoretical sampling. The data has been analyzed using the data method of the Corbin and Strauss Foundation and through 3 stages of open, central, and selective coding. In order to validate the research, the criteria of transferability, reliability, verifiability, generality, truthfulness, compatibility, and comprehensibility were used, and finally, the service compensation model with the talent retention approach was formulated.