-
Open Access Article
1 - An analysis of the automatic stabilization of direct and indirect taxes in Iran
mohammad taghi gilak hakim abadi Ali MehreganIn this paper the effect of direct and indirect taxes on the fluctuations of Iran's economic cycles has been studied. To estimate the models of this research, Vector Auto Regression method by quarterly data from q1-1372 to q3-1397. The results of this study are that, un MoreIn this paper the effect of direct and indirect taxes on the fluctuations of Iran's economic cycles has been studied. To estimate the models of this research, Vector Auto Regression method by quarterly data from q1-1372 to q3-1397. The results of this study are that, unlike empirical, direct taxes have not had a significant effect on reducing fluctuations in economic cycles. Also, the effect of indirect taxes on economic cycles is faster than direct taxes. Based on the results, it is suggested to use more of the country's tax capacity to better perform the government's stabilizing task in the economy, especially the reform of tax bases. Manuscript profile -
Open Access Article
2 - state dependent values of tax multiplier in iran
negin heidarizadeh sayed.yahya abtahi zohreh tabatabaeinasab mohamadali dehghantaftiChanges in taxes under different conditions of output growth can have completely different macroeconomic effects, and in this regard, some empirical evidence emphasizes the non-linearity and state-dependent effects of fiscal policy. This paper examines the state-depende MoreChanges in taxes under different conditions of output growth can have completely different macroeconomic effects, and in this regard, some empirical evidence emphasizes the non-linearity and state-dependent effects of fiscal policy. This paper examines the state-dependent behavior of tax multiplier in Iran. Accordingly, a threshold model of specification presented by Romer and Romer (2010) is used to examine the coefficients related to the status of tax revenues to examine the effects of fiscal policies on output in the Iranian economy. The results of this study using quarterly data 1369: 02- 1398: 04 show that tax multiplier in low and medium regimes of economic growth is not significant. But the rising tax multiplier in a high-growth regime is quite significant. Also, increasing tax multiplier coefficients become smaller in periods of low economic growth, and these coefficients become larger in periods of high growth than in the entire sample period. Thus, tax policies in good times are quite effective tools, and the results emphasize the role of tax policies as a stabilizing tool by using the "right tool" at the "right time". Thus, although tax policies do not play an effective role during a recession, they can become a very effective tool for stabilizing and sustaining economic growth during a boom. Manuscript profile -
Open Access Article
3 - The Welfare Computation under Different Fiscal Policies in an Optimal Monetary and Fiscal Policy Model Framework
hosein marzban zahra dehghan parviz rostamzadeh hamidreza izadiThe aim of this paper is computing the welfare under different fiscal policies by using of a Dynamic Stochastic General Equilibrium model in an optimal monetary and fiscal policy framework for the Iran's economy. In order to investigating the effects of using tax MoreThe aim of this paper is computing the welfare under different fiscal policies by using of a Dynamic Stochastic General Equilibrium model in an optimal monetary and fiscal policy framework for the Iran's economy. In order to investigating the effects of using tax instruments some different scenarios were provided. First scenario, the case with all taxes available, Second scenario, the case without consumption taxes, third scenario, the case of income and consumption taxes. The results indicate that the number of fiscal policy instruments available to the planner, plays an important role in the welfare changes in the optimal monetary and fiscal policy model. The minimum welfare loss occurs in last scenario and the maximum of welfare loss is related to second scenario. The proposal is that planner deal with determining polices in an optimum fiscal and monetary policy model, regarding available fiscal policy instruments and effects from economic shocks on welfare changes. Manuscript profile -
Open Access Article
4 - The Role of Tendency of Government Preference in an Optimal Fiscal Policy Model in the Presence of Agent Heterogeneity in A dynamic Stochastic General Equilibrium (DSGE) Framework
hamidreza izadiAbstract This paper examines an optimal fiscal policy model in the presence of agents heterogeneous in a dynamic stochastic general equilibrium framework. Therefore, the presence of heterogeneous agents in the model led MoreAbstract This paper examines an optimal fiscal policy model in the presence of agents heterogeneous in a dynamic stochastic general equilibrium framework. Therefore, the presence of heterogeneous agents in the model led to create limitation that will be call government preference. The role of these preferences and tendency of the Government to the poor or the rich group can change the results of optimal policies on the economy. By using a dynamic stochastic general model, the role of government preferences tendency was been surveyed. The results indicate that in these models, the role of government expenditure financing through available taxes in the policymaking system, is partly dependent on the government preferences tendency. On the bases of the results, it is suggested that separating the government preferences and tendency in relation to the poor and the rich. Manuscript profile -
Open Access Article
5 - An Investigation on the Microstructure and Impression Creep Behavior of the Magnesium Alloys
Ehsan Kermani Farid Biniyazan Behzad Rezaee Hamid Soleimanimehr -
Open Access Article
6 - تأثیر نااطمینانی تولید ناخالص داخلی و تورم بر منابع و مصارف بانک ملی ایران
جواد صلاحی سید رضا خادمی -
Open Access Article
7 - WHEN DOES GOVERNMENT DEBT CROWD OUT PRIVATE INVESTMENT IN IRAN? DSGE APPOACH
طیبه نسرین دوست کریم امامی سید شمس الدین حسینی کامبیز پیکارجوIn this paper, the effect of government debt crowd out on private sector investment in the Iranian economy is investigated, using the New keynesian model in a stochastic dynamic equilibrium model (DSGE) and the Bayesian estimation solution method during the years 1997-2 MoreIn this paper, the effect of government debt crowd out on private sector investment in the Iranian economy is investigated, using the New keynesian model in a stochastic dynamic equilibrium model (DSGE) and the Bayesian estimation solution method during the years 1997-2017 .Financing government resources is important, especially in recent years, when government issues bonds and it is necessary to apply shocks and examine the effects of government policy. In this regard, several policy shocks have been applied to the system and the response between fiscal and monetary policies has been examined. The results show that direct government policy interventions are made, the effect of crowd out government debt on private investment is greater than in conditions where there is a market system or at least less government policy.Contrary to the conventional view, no systematic relationships between real interest rates and private investment. Manuscript profile -
Open Access Article
8 - اثر سیاست پولی بر نرخ ارز در ایران با استفاده از الگوی خود همبسته با وقفه توزیع شده (ARDL)
سید مجتبی حسین زاده یوسف آباد علی حقیقت -
Open Access Article
9 - Pathology and providing a model of sustainable development in Iranian governmental Bank
Mohammad Ali Jafari Gorji Reza Najaf Beigi Abolhassan Faghihi Mohammad Javad KameliAbstractThe present study was conducted with the aim of pathology and providing a model of sustainable development in Iranian governmental Bank which was basic research of the mixed method. For qualitative data analysis, grounded theory and for quantitative data analysi MoreAbstractThe present study was conducted with the aim of pathology and providing a model of sustainable development in Iranian governmental Bank which was basic research of the mixed method. For qualitative data analysis, grounded theory and for quantitative data analysis, structural equations were used. The statistical population of the qualitative section consisted of members of the board of directors and senior managers of credit and human resources departments of state-owned banks, 18 of whom were purposefully selected for semi-structured interviews. The statistical population of the quantitative section consisted of staff and staff managers and experts of state banks, 291 of whom were randomly selected for relationships between variables based on Cochrane's formula. The results showed that the sustainable development model in Iranian state banks consists of 421 primary concepts derived from open coding, 41 concepts of wisdom and 17 main. The results of quantitative analysis show that causal factors and Confounding factors and underlying factors have an impact on the category. Also, categories, confounding factors and underlying factors have an impact on strategies. Finally, strategies affect the outcomes. Manuscript profile -
Open Access Article
10 - ارزیابی ، علل و پیامدهای عمده بحران اقتصادی در ایران
محسن رضایی -
Open Access Article
11 - Investigating the impact of exchange rate fluctuations as an economic stability evaluation index on asset value stability indicators
mihammad hosin emaratian Ali Najafi Moghadam Ali Baghani Mohsen Hamidian Ghodratolah EmamverdiAbstractThe purpose of this study was to investigate the effect of exchange rate as an indicator of economic stability on the stability of assets value in Tehran Stock Exchange during the years 1385 to 1397. For this purpose, the current research is included in descript MoreAbstractThe purpose of this study was to investigate the effect of exchange rate as an indicator of economic stability on the stability of assets value in Tehran Stock Exchange during the years 1385 to 1397. For this purpose, the current research is included in descriptive research in terms of research method and applied research in terms of purpose. Also, the design of this research is using the post-event approach. Also, in the current research, the panel data model was used to investigate the relationship between the variables. The results of the research showed that the fluctuation of the exchange rate has a significant effect on the first indicator of the stability of asset value, i.e. the book value of assets, at the level of 95%, and this effect is reversed. The effect of exchange rate fluctuation on the second index of asset value stability, which is the market value of assets, is significant at the 95% level. Also, the effect of exchange rate fluctuation on the third index of asset value stability, i.e. the current value of assets, was also negative and significant at the 95% level. Considering the influence of the exchange rate on the indicators of the stability of the value of assets, it is suggested that relying on domestic production and using raw materials available inside the country is one of the solutions to reduce losses caused by exchange rate fluctuations. Manuscript profile -
Open Access Article
12 - The Interactive Approach in the use of management control systems in Iranian state-owned companies
علیرضا فریمانی امید پور حیدری احمد خدامی پورAbstractThe main purpose of this study is to investigate the relationship between interactive and diagnostic approach in the use of management control systems with the acceptance of new management accounting activities and its impact on the success of these activities i MoreAbstractThe main purpose of this study is to investigate the relationship between interactive and diagnostic approach in the use of management control systems with the acceptance of new management accounting activities and its impact on the success of these activities in Iranian state-owned companies. The statistical population in the present study is all financial experts and heads of industrial accounting in Iranian state-owned companies. In this study, the views of 15 financial experts and heads of industrial accounting in Iranian state-owned companies have been used, and in a small number of employees of Iranian state-owned companies, about 384 people were considered as available sample. The interview was used to collect research data in the qualitative part and a questionnaire was used in the quantitative part. In this research, Delphi technique, hierarchical analysis and interpretive structural modeling have been used to identify and design the pattern of index relations. Qualitative data analysis in this study was performed by theme analysis method. MAXQDA software was used for qualitative content analysis. Also, in a small part, structural equation modeling methods, ie partial least squares (PLS) method were used to test the measurement model and research hypotheses. According to the results, 17 identified criteria were evaluated and approved based on the opinion of experts. Based on the results, the proposed model was analyzed as a structural equation model and it was shown that the proposed model has a fit and is quantitatively approved. Finally, it can be concluded that in order to maintain a competitive advantage, organizations must adapt to changes in external accounting, such as competitors, customers, government and changing laws, as well as internal sources such as cost reduction and quality improvement; It can help managers make the right decisions to make the business environment more dynamic. Manuscript profile
Sanad
Sanad is a platform for managing Azad University publications
Links
Related Centers
Technical Support
Official pages
The rights to this website are owned by the Raimag Press Management System.
Copyright © 2021-2024