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No 7
Vol. 7 No. 4
2019
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The personal income tax system in Iran suffers from some loopholes and drawbacks. The evolution of the tax system is one of the necessities that is mentioned in the country's upstream documents such as the General Policies of Eghtesad-d-Moghavemati and the Islamic-Iranian Model of Progress. One of the main solutions to correct this structure is a systematic change, centered on the total income tax. But that model of taxation has a lot of subtle that requires evaluating different aspects of it and having a look at other countries' experiences, and also makes it necessary to analyze the specific characteristics of Iran. In this regard, there is no huge amount of research so far. So the question of this study is that what are the advantages and disadvantages of each type of income tax systems, and which one is appropriate for Iran? Utilizing a library research methodology, after evaluating different types of PIT systems and examining the different aspects of Iran's political economy, we concluded that the flat income tax system with basic credit (type III) is the most appropriate system with respect to the structure of the political economy. And it also satisfies efficiency, justice, and simplicity goals to the desirable extent. It is also recommended that the subsidies in cash be paid in the form of tax credits. The findings also have policy implications aiming reduction or elimination of tax exemptions, establishing comprehensive databases, laws amendment, and changing the country's enforcement practices.
mohammadjavad sharifzade -
Keywords : Income tax, ، political economy ، Eghtesad-e-Moghavemati ، tax system
Due to the US breach of JCPOA and leaving this international agreement, and imposing new sanctions against Iran, we are witnessing several problems in the economy, and especially difficulties regarding to foreign currencies. Extreme fluctuations and sharp increases in the foreign exchange rate have led to the increased level of the prices and decrement of the purchasing power of the people. Currently what is perceived as the most important is the implementation of Eghtesad-e-Moghavemati. Therefore, in this research, we have classified the related indicators of Eghtesad-e-Moghavemati to foreign exchange market which there had been not any research in this field so far. Using the Delphi method in this research, out of the 24 indicators of the General Policies of Eghtesad-e-Moghavemati, 13 foreign exchange market-related indicators were recognized in the point of view of the expert. Using interpretive structural modeling and Excel software, the mentioned indicators were classified. The results show that the indicators of transparentization and correction of economy, and the indicator of coordination amongst the policies of Eghtesad-e-Moghavemati have high effectiveness, and the indicator of the knowledge-based economy, as the most infrastructural indicator, places at the last level.
Mohammad reza Hasanzadeh - Ali Golahmadi - Hosein Jannati far - Ali Asghar Eyvazi Heshmat
Keywords : Income tax ، Eghtesad-e-Moghavemati ، interpretive structural modeling ، foreign exchange market
Governmental budgeting, as a ground for public resource distribution, is one of the most important economic subjects, and also considered as one of the most important areas for the distribution of rent. Countries with high intervention and a big size of the government in the economy, government and government budget will play a significant role in the distribution of resources, and for this reason, it will be in the center of attention of different individuals and groups to gain economic and non-economic benefits. The side effects of a rentier economy have led economists to seek solutions to reduce the grounds of rent-seeking and lead the economy towards a productive and entrepreneurial economy. In this regard, the current study we seek to pathologize the process of budget bill ratification in the sense of the rent-creation groundwork, and represent the needed solutions for the correction and improvement of the process, aiming the alleviation of corruption groundwork and implementation of the 19th article of the General Policies of Eghtesad-e-Moghavemati. This descriptive-analytical study has identified five major problems in the ratification process, which are rooted in the absence of the basis of expertise-oriented decision-making. And we attempt to provide some solutions with regard to other researches findings and practices of some countries.
Javad Kojoori
Keywords : Budgeting ، parliament ، political economy ، rent ، transparency
Sports can be used as an effective and efficient and, at the same time, as an affordable tool in achieving the goals of the sports industry. In order to achieve this goal, important management tools and economic models play a key role. Therefore, this study aims to investigate and examine the indices of Eghtesad-e-Moghavemati in sport and its impact on the development of the economy of sports. Quantitative method is used in this study. The sample includes 120 economists familiar with sports issues, professors of sport management at the universities, activists in the sport economy and experts in the field of Eghtesad-e-Moghavemati. In this research, we used a closed questionnaire of Eghtesad-e-Moghavemati’s on sports and a questionnaire of the development of sports economy. Descriptive statistics is used in the categorization of the findings. In the testing process of the hypothesis, the Kolmogorov Smirnov test, Friedman test and multivariate regression test were used, using 22th version of SPSS software. The results, extracted from the Friedman test and concerning to six indices of Eghtesad-e-Moghavemati in sport, showed that Eghtesad-e-Moghavemati’s indices do not have an equal importance. The index of the economy with an active diplomacy has the highest average and an economy with reducing dependence on oil has the lowest average amongst the indices. According to the results of multiple regression tests, it can be said that Eghtesad-e-Moghavemati’s indices will succeed in the development and expansion of the sports industry.
sadegh jalali - habib honari - sara keshkar
Keywords : Eghtesad-e-Moghavemati ، sports economy ، index ، development ، sports industry
According to the articles 1, 2, 5, 20, and 21 of the General Policies of Eghtesad-e-Moghavemati from the point of view of the Supreme Leader, the strategies of the Technical and Vocational Organization are based on the design and deployment of a comprehensive system for skills and technology, promotion of skill-training culture and enhancement of the social status of the trainees, development of the Educational and vocational consultation in all of the Organization’s centers, provision of the necessary mechanisms to utilize the credit of the certificates and scientific degrees of the country's formal and informal education system in a reciprocal manner, increasing the contribution to the public and government sectors, optimal use of financial resources, laying the appropriate groundwork for the evaluation of skill-based training and tracking the employment of the trainees. So in this study, we first try to identify the comparative advantages of the Province and then rank them based on their better compliance with the approaches of Eghtesad-e-Moghavemati. Then we recommend to Organization to practically approach the technical and professional skills toward the capacities, and lay the groundwork for employment and production by making the training applicable. The results show that the 19 economic sub-sectors have a comparative advantage and are compliant with Eghtesad-e-Moghavemati’s approaches. 6 sub-sectors have the comparative advantage but are not compliant with Eghtesad-e-Moghavemati’s approaches. And 6 sub-sectors lack the comparative advantage but are compliant with Eghtesad-e-Moghavemati, and the other 29 sub-sectors lack both the comparative advantage and compliance with Eghtesad-e-Moghavemati’s approaches.
Keywords : Eghtesad-e-Moghavemati ، the Technical and Vocational Training Organization ، comparative advantage ، Ilam province

ابتداقبلی12بعدیانتها مشاهده 1 تا 5 ( از 10 رکورد)