List of Articles Targeting Subsidies

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  1 - The Effects of Targeting Subsidies in Iran on VAT Revenues
  الهام غلامی
  The main objective of the article is to evaluate possible effects of targeting subsidies on the performance of VAT revenues in IRAN. Considering the characteristics of the VAT system in Iran, the Almost Ideal Demand System (AIDS( and Panel data methods have been used to More

  The main objective of the article is to evaluate possible effects of targeting subsidies on the performance of VAT revenues in IRAN. Considering the characteristics of the VAT system in Iran, the Almost Ideal Demand System (AIDS( and Panel data methods have been used to forecast the VAT revenues in two different scenarios (targeting and not-targeting of subsidies) for the years 1389,1390. The results of the study show that targeting subsidies in 1389 may result in 19 percent increase in the revenue, while targeting subsidies in 1390 increases VAT by 41 both in current prices. Furthermore, the results of the model show that if the subsidies is not targeted and the 1389 budget bill forecast of the VAT is also replaced with the Forecasts made by the author, then the growth of the VAT will be negative. However the negative growth will be slight if the subsidies are targeted in the current year. Therefore, it is concluded that targeting subsidies may realize the budget forecasts of the VAT. Manuscript profile
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  2 - The Impact of Targeting Subsidies on Economic Development and Entrepreneurship of the Country
  hamid kakaei SeyedHosseyn Hosseyni Amer Dehghan NajmAbadi
  Most countries in the world implement subsidy targeting in a way that can reduce their costs and bring great economic and financial benefits to their community. In Iran, the targeting of subsidies has been implemented in a new way since 2010. The purpose of this study i More

  Most countries in the world implement subsidy targeting in a way that can reduce their costs and bring great economic and financial benefits to their community. In Iran, the targeting of subsidies has been implemented in a new way since 2010. The purpose of this study is to investigate the effect of targeted subsidies on economic development and entrepreneurship in the country. The statistical population of the study includes 150 employees of the Subsidies Targeting Organization. Based on simple random sampling method and Cochran's formula, 108 people were selected as the sample size. Data analysis was performed using PLS software. The results obtained from the analysis of research data indicate that the targeting of subsidies has a positive and significant effect on the economic development of the country. Also, another result of the research showed that the targeting of subsidies has a positive and significant effect on the development of entrepreneurship in the country. Manuscript profile