یدالله دادگر

A standard tax system and an independent and well-developed private sector are among the unwritten foundations of economic development. Iran’s taxing system faces numerous challenges; one is the absence of a comprehensive income tax system in which tax is levied on total income. Comprehensive tax, or taxing on total income, is considered as a key hallmark of a standard tax regime. This type of taxation provides the financial resources necessary for financing the public services and other government expenditures. Although the implementation of this form of taxation has been referenced in Iranian law, it has, however, failed in practice. This article examines the challenges associated with implementing a comprehensive income tax in Iran. The results indicate that the implementation of a comprehensive income tax system in Iran would lead to both economic efficiency and economic equity.

Standardized taxing system is among key components of powerful economic system, which is in direction with both economic justice and economic efficiency. That is, independent and well-developed private sector will produce necessary goods and services and pays tax to the government. By using those income taxes, government finances its necessary expenditures, including monitoring the economy, offering public services to citizens and supporting the private sector itself. Hence, two key foundations of a well-defined economic system are efficient taxing system and independent private sector. According to both theories and experiences, taxing on total income is the most efficient taxing framework (Musgrave 1975, Samadi et.al 2008, Dadgar 2018). Economic system of Iran suffers from lack of a standardized taxing system, which is based on total income. Consequently, the share of income tax on Iranian GDP is less than 7 percent which sets Iran among the last countries in tax ranking table. Thus, this article is responsible to discuss the barriers of establishing this efficient taxing system in Iran. As Iranian income tax has not operated in such optimum’s taxation, there is no adequate data to proceed this analysis. Thus, this article uses Delphi method to achieve this goal. Delphi method is operated on consensus of experts regarding different subjects. The relevant literature approves that Delphi method is used in such circumstances that adequate data are not accessible easily (Helmer 1977, Mankiew and Mathew 2009, Jorm 2025).

One result this article is problematic status of Iranian taxing system which suffers from both economic inefficiency and economic injustice. Gini coefficient is very high in Iran, and taxing income for government is very low. Thus, for financing government expenditure in current Iran, the crude oil is sold, which is a non- standard way of government financing. According to this article, other indices including Palma, Theil and Atkinson, are in a non-standard status in Iran as well. Theil index for instance was 0.2602 in 2024. The experts in the Delphi method system are highlighting several obstacles for not working tax on total income in Iran. These barriers include both economic and non-economic ones. They have categorized 18 economic factors and 13 non-economic ones. Economic factors include high inflation, untransparent behavior of government in economic and taxing report, tax evasion, insecure investment status, bad governance and inefficient bureaucracy. Based on findings of this article, bad governance and international sanctions are among other factors influencing not working total income tax in Iran.

CONCLUSSION:

According to the result of this article, one can conclude that: Firstly, a key Achille heel in Iranian taxing system is not relying on total income framework which is an optimum taxing system. This finding relies on both tax theories and taxing experiences as well. Secondly: the current taxing system in Iran is sinking government into debt crisis and has caused relying its expenditure on crude oil income which leads it finally into Dutch disease too (Dadgar, Orooji 2020, Menon 2026). Thirdly implementing total tax income requires structural reform in Iranian legal system, rationalizing government size and curing Dutch diseases. Consequently. One suggestion of this article is applying will power of main decision makers for structural reform in bureaucratic framework, controlling tax evasion, reinforcing private sector and improving public transparency.

Some strategic decisions made by firms and individual decision-makers can lead to excess market entry, situations in which an excessive number of businesses enter a market, resulting in a high rate of failure. Behavioral strategy, particularly through the lens of cognitive biases, offers a useful framework for understanding this phenomenon. In this context, managerial optimism has been identified as a potential contributing factor to excess entry. Accordingly, this study aims to examine the role of managerial optimism in driving excessive market entry. 

To investigate the role of optimism in excess market entry, the simulation model of market entry decisions was used. The model relies on the assumption that entrants were boundedly rational decision-makers whose assessments of market opportunities did not fully align with the actual realization of those opportunities. Errors in these assessments, including optimism, led to various market entry outcomes. In this model, by manipulating the assessment error, different market entry outcomes (including no entry, missed opportunity, successful entry, and excess entry) were examined. The simulation model of market entry decisions was implemented using the Anaconda platform and developed in Python 3. 

The findings of this research showed that different degrees of optimism among entrants led to various outcomes in their market entry decisions. The results also revealed that low levels of optimism were essential for market entry and often resulted in successful entries. However, increased optimism led to unrealistic assessments of market opportunities and created conditions conducive to excess market entry. Moreover, the optimism of entrants under different market conditions resulted in varying percentages of excess entry. As the findings indicated, optimism under difficult market entry conditions led to higher levels of excess entry compared to easier entry conditions. 

This research contributed to the market entry literature in two ways. First, in the extant literature, there was a contradiction regarding whether the optimism of entrants was desirable or not. The findings of this research showed that a small amount of optimism in different market conditions led to more successful entries. Second, decision-makers’ optimism in difficult-to-enter markets resulted in excessive additional entry. When entrants were concerned about the difficulty of entering the market, optimism helped them reduce this worry. Hence, as the difficulty of entering the market increased, their optimism subsequently increased, and they entered more markets. From a practical perspective, market entrants and business managers needed to have a realistic assessment of market opportunities, and they could also use structured tools such as the inside view to reduce optimism bias. Additionally, the limitations of this research were related to the market entry simulation model. Finally, suggestions for future research in this field were considered.

 In the literature of development economics, determining which country is more developed or what foreign trade policies should be followed and how to provide conditions for export growth at the global level, and in general how to compete in business Derakhshid shines in the international arena, it is measured by different indicators. One of the most important and effective indicators in this connection is the economic complexity index. Economic complexity offers a potentially powerful paradigm for understanding the key economic-managerial and social issues and challenges of the 21st century and how to overcome them. At the same time, a key dimension of economic complexity can be considered as a symbol of basic knowledge of export. In this article, it evaluates Iran's economic complexity index compared to selected oil countries and the effect of innovation components, economic freedom and macroeconomic variables on the economic complexity index. The results of the article showed that: First, during the years 1995-2022, the amount of Iran's economic complexity index has never been a positive number. This is despite the fact that in the studied period among the countries under review, the countries of Mexico and Saudi Arabia and other oil competitors of Iran have faced an increase in the economic complexity index. Second, most of Iran's exports are products with medium and low complexity and include chemical and mineral materials. Third- The effect of indicators of the business environment, research and development costs, commercial maturity, production of knowledge and technology, and high-tech imports (from the sub-indices or components of innovation) on Iran's economic complexity index was positive. Is. Fourth- Economic freedom and business freedom have had a positive effect on Iran's economic complexity index. Finally, the effect of the variables of inflation rate and exchange rate on economic complexity index has been negative.

The relationship between economic variables is one of the most important topics in economic literature. Investigating the effect of global oil prices and metal prices on the increase in food prices in recent years has attracted the attention of policymakers and economic researchers as well. Therefore, by using Markov-switching models, this article analyzes food, oil and gold cycles. It determines the correlation between the cycles in question in the period from 1995 to 2022. Based on the results, the correlation between food prices, gold prices and oil prices is positive. Also, the relationship between food prices and gold prices in regime zero (boom) and between food prices and oil prices in regime one (recession) has a more vital link. In oil price models, the length of increasing periods is longer than decreasing periods, but in gold models, it is the opposite. According to the results of the estimated models and the related method, this article indicates the meaningful relationship between the economic variables in the period in question. Hence, considering the relationship between food prices on the one hand and oil and gold prices on the other hand, the results of this article does have significant implication both for the public and private sectors.

Both behavioral economics and micro development have emerged from the 1970s, as new subdisciplines of economics. Their findings can help to resolve the hardships of underdevelopment in different countries including Iran. Meanwhile, a key underdevelopment factor in the Iranian economy is the lack of a standardized taxing system. In addition, a primary shortcoming of the taxing system in question is its huge tax evasion (which is actually estimated to be near 50%). Intending to analyze tax evasion in Iran, and by using a behavioural economic approach and experimental method (based on a public good game), this article is an investigation in this regard. The results indicate that Iranian citizens are ready to give up their self-interest in order to resolve a socioeconomic problem including tax evasion in their country. This finding is a symbol of micro development too. Also and potentially speaking, the findings of this article could be efficient policy implications for the Iranian government as well.

Nowadays, consumer contracts, which contain a wide range of contracts, are made in the standard form predominantly. Despite their economic benefit, these contracts have bad result for the consumer, In such a way that the trader, with exploitation of his superior position, arrange an unfair contract to his advantage and to the detriment of the consumer.The law can not be passive against this injustice but legal mechanisms to deal with unfair and one-sided terms of consumer contracts are inefficient, because that provisions, according to the neoclassic economics, believe that informational Asymmetry and Inequality are the main cause of unfair consumer contracts, And so, uses information disclosure strategies as the basic tool to solve the problem of unfair terms of consumer contracts, this approach need to be reviewed and changed. This new approach is taking the advantage of the findings of "behavioral law and economics". Accordingly, the main problem of consumer contracts lies not only in the information asymmetry between the consumer and the trader, but also in the consumer’s real perception and decision-making processes that are affected by cognitive biases and errors. in this article, we will show in a descriptive-analytical way that the EU law approach, which includes the most detailed and advanced regulations in this field, as well as the consumer protection regulations in Iranian law, are based on the information paradigm, derived from neoclassical economics insights and failed in fair and equitable consumer contracts conclusion.

Investigating investor behaviour and how the government does play a role, have a significant impact on the financial markets. Hence the e main goal of this article is to analyse the role of the emotions of investors based on the government interventions. For this purpose, by using behavioural economics and behavioural finance methods on one hand and econometric models on the other, this work is analysing the crisis of the Iranian stock exchange market in 2020. The daily data is collected from 30 large companies of the Tehran stock exchange market. The result indicates the significant impact of investors' emotions and the government performance on net money entry of real persons in the stock market. Thus, necessity of the rational behaviour of the government with respect to the stock market, along with the promotion of shareholder culture to control investors’ emotion, could be considered as one of the policy implications of this article

Analyzing the relationship between inequality and social unrest is a crucial issue which, requires a deep investigation. Adequate historical evident have indicated that countries with more political and social stability have been more successful in achieving the economic development as well. Poverty position, inequality, unemployment, hyperinflation and status of civil liberty, have had influential roles on political stability and economic development too. Inequality leads to unrest which in turn causes much more instability. In addition, instability threats property right and productive investment. This trend finally will decline economic growth and economic welfare. Hence, this article is testing and analyzing the relationship between inequality and politico-social unrest among 36 developed countries on one hand and 17 MENA countries (including Iran) on the other. Some findings of this work indicates that inequality causes unrest and political instability which eventually declines economic growth. According to the result of it improving political and social stability and alleviating inequality will decrease, social unrest.

The high rate of business failure in the market entry or excess entry as one of the anomalies in the field of strategic management has attracted the attention of researchers in recent years. Previous research in this field has emphasized the role of managers' cognitive bias in excess entry. Based on this, the current research seeks to identify and categorize the cognitive bias involved in excess market entry by a systematic review of the literature in this field. This research in terms of purpose is developmental-applied research and in terms of method is descriptive. Also, this research based on the nature of data is qualitative. The data of this research have been collected through the libraries study and analyzed through a systematic review method. For this purpose, 22 articles in the period 1999 to 2020 have been selected by reviewing keywords, abstracts, and finally the text of articles. By reviewing articles, managers’ six cognitive biases identified. These cognitive biases occur in three basic factors of market entry. First, managers' cognitive biases about firm capabilities include: overconfidence (overestimation and overprecision), planning fallacy, and illusion of control. Second, managers' cognitive biases about competition include: overconfidence (overplacement), and competitors neglect (competitive blind spots and brick wall effect). Third, managers' cognitive biases about market demand include: optimism, and anchoring. Finally, a general framework of managers' cognitive biases in market entry decisions are presented. As well as, mitigating strategies for cognitive market entry bias have been presented. Also, theoretical and practical implications are presented.

Morals are the fundamental values on which majority of a community are agreed based on norms and beliefs. Morals are principles such as: good faith, honesty, commitment to cooperation, lack of deception, fairness, justice, loyalty and non-discrimination. Ethics is inner which leads to utility, reduction of transaction cost, wealth maximization, efficiency and welfare by building trust, averting opportunism and, optimized commitment to obligation. It would be too expensive to apply for a contractual guarantee; to adopt a mutual strategy, which is sometimes against the initial incentives of conclusion, and an effort to gather more information in order to prevent the other party's opportunism. It seems that including explicit non-law clauses, such as duty of respecting morals in order to prevent opportunism, is not only regarded as a means of internalizing the costs and but also as a sequel of such measures, it comes with fall in transaction costs and rise in contract efficiency. Adhering to morals in contracts and adhering to them can lead to contract performance by reducing contract termination, breach of commitment, renegotiation, contract adjustment, moral hazard and adverse selection. Without consideration of the utility of exchange, as a cross between justice and efficiency, the commutative justice will be violated, because the inefficient contract, won't be fair either.

Political and social stability is an important component of optimum management in the public sector economy and, in turn, a key element in good governance. This key component of good governance and the basic element of optimum management of the public sector economy have a significant relationship with education and health in different societies. At the same time, education and health are fundamental elements for creating human capital and human development. Political and social stability provides a pacific environment for economic progress. This is because these elements encompass the conditions under which the law is ruling, sufficient security is prevailing in different societies, and economic activists benefit from enough freedom. As social and political stabilities are not separable, they are used interchangeably in this article, and, for brevity, they are referred to as political stability. In other words, political stability in this article means political-social stability. Not surprisingly, countries that benefit from more political and social stability do possess more economic progress. As there is a significant relationship between political and social stability on one hand and human development on the other, reinforcing human development and human capital can have an influential role in promoting political and social stability. Consequently, governments can redirect their welfare expenditures to improve health and education that eventually provide enough ground for better political and social stability. Accordingly, one main goal of this article is to investigate the impact of public expenditure in education and health on political and social stability.

By using econometric and statistical methods, this study analyzes the factors affecting political and social stability through human development. It investigates the impact of public expenditure on welfare (especially those expenditures devoted to health and education) and political and social stability for selected countries. The selected countries include 34 developed countries, so-called OECD countries on one hand and 17 Middle Easten and North African countries, so-called MENA member countries. The MENA countries include Iran as well. The time period for this study is 1998 through 2020. By using a simultaneous equation system, this article explores the outcome of public expenditure in health and education on political and social stability in the mentioned countries. Moreover, and for a more realistic analysis, the other variables which influence political and social stability are addressed too. These variables include inflation rate, unemployment rate, inequality, and per capita income. Meanwhile, the role of democracy is discussed. For more scrutiny in this work, the negative correlation of investment and property rights is taken into consideration in the final analysis. Before econometric analysis, the dependency of some of the above variables on one hand and the political stability on the other are investigated statistically.

The result of the analysis in this study stresses some basic issues. It firstly, indicates that there is a positive and significant relationship between the welfare expenditures of the government, especially those dedicated to health and education, and political stability. Secondly, inflation rate, unemployment rate and inequality have negative and significant relationships with political stability. This paper presents the claims of new public sector theories versus the old public sector theories. The former claim is that the role of investing in health and education on political stability is much greater than concentrating on military power and security-oriented power to create political stability. According to the old theories of the public sector, however, the military power and concentrating on security orientations create political stability.

The significant relationship of the welfare expenditure of government devoted to health and education with political stability is the main finding of this research. The negative relationship of inflation and unemployment with political stability is another paramount finding of this work. By taking into consideration the first finding of this article, governments can improve health and education and create a significant amount of political stability. Also, by targeting a low inflation rate and decreasing the unemployment rate, they can promote the political and social stability. They can eventually boost the welfare of their citizens in the long run.

Tax is the main and most stable source of government funding, but governments in most developing countries face institutional and structural barriers, such as poor quality of governance and high levels of corruption, in providing tax revenues. Accordingly, strengthening government accountability and effectiveness can increase the willingness to pay taxes. The trust created in individuals as a result of improving the quality of governance leads to the timely receipt of tax revenues and this leads to strengthening the economic structure. Thus, improvements in institutional quality can lead to public confidence, reduced tax evasion, increased government tax revenues, and ultimately improved tax system performance. One of the important indicators of the tax system performance in different countries is the ratio of tax revenues to GDP in each country. Accordingly, a higher value of this index in a country indicates better performance of its tax system.

In this study, the tax evasion trend is first estimated using Multiple Causes-Multiple Indicators (MIMIC) method. Finally, the simultaneous effect of institutional quality and tax evasion on the performance of the tax system of selected MENA countries in the period (2002-2007) is investigated using the panel data method. In the following, theoretical principles are used to specify the econometric model, in which simultaneous effects of government efficiency and accountability and tax evasion on the performance of the tax system in selected countries of Mena in the period (2017-2002) are discussed: (1)Where, is the ratio of government tax revenues to GDP,  is growth rate of GDP, is value added ratio of services sector to value added of industry sector (structural conversion index), is the share of value added of agricultural sector in GDP, is the ratio of imports of goods and services To GDP, is the government efficiency index and  is the tax evasion index in the i-th country at time t and  is the error term. In the second model, the multiplier effects of tax evasion and GDP growth on the ratio of government tax revenues to GDP are examined:   (2)

Increasing government efficiency and accountability paves the way for greater public participation in financing government expenditures and increases government tax revenues while reducing tax evasion. Also, increasing trade restrictions expand the underground economy, increase illegal imports and smuggling, and reduce government tax revenues. Also, structural transformation, as a representative of the change in the composition of economic sectors, affects the government's ability to collect taxes, the composition and type of taxes it can impose on the economy.

The results show that improving the quality of governance leads to a reduction in tax evasion. Also, the results show that government efficiency and accountability, structural transformation in the economy, the share of imports of goods and services in GDP have a positive effect but the share of value added in agriculture in GDP has a negative effect on the ratio of tax revenues to GDP. In addition, the effect of tax evasion and the multiplier effect of tax evasion and GDP growth rate on the ratio of tax revenues to GDP are not significant.

Value added tax has been focus on many countries in recent decades due to the low tax base consumption, low cost on identification, collection and transfer on tax burden to the end consumer in the economy. Therefore, its full implementation in Iran can improve the efficiency on the tax system. In this regard, policymakers' awareness on the effects on consolidated, distributive and allocative value added tax is essential. In this study, the performance on value added tax on inflation, income distribution and government capital assets ownership in the Iranian provinces over the period (2008-2016) was investigated using panel data method. The results show that VAT has led to lower inflation, improved income distribution and reduced ownership of government capital assets in the provinces. In general, depending on the welfare policies of countries and how to replace this tax with other taxes, the type of this effect can be different. In addition, directing VAT revenues to infrastructure spending and improving government services is of particular importance.

The discussion of externalities occurs when economic action has an impact on people who had no role in making the decision to do so (outside of the exchange or outside the price mechanism). The optimal solution to the problem of externalities created by the ownership of individuals is one of the topics of economics and law, so that externalities can be considered as a bridge between ownership and the economy. There are two categories of theories in solving the externalities problem. The first group of Pigo supporters believes in the use of public mechanisms and government intervention to control externalities. The main tool used by this group is the tax, which causes problems such as the cost of implementation. But the second group of Coase proponents, who believe in resolving externalities with the help of property rights and the use of bargaining tools, believe that by providing a clear and simple definition of property rights, the cost of externalities can be reduced and thus appealing to the courts. Which of these two theories is optimal in terms of law and economics In this article, these two categories of theories are examined and the external effect is seen as a problem in the world of law and economics. Finally, the position of the proposed solutions has been studied by analyzing the materials related to ownership and liability in Iranian law.

The present research studies the legal optimal (favorable) tax laws in light of the resistive economy. However, a clear definition of the optimal tax (favorable) has not been provided But at the same time, it can be an important principles such as transparency, using the pivotal justice, respond well to recognition, assessment and analysis, Principles that are the most important and fundamental basis for the formation of an optimal tax system. On the other hand, today the discourse of resistive economy requires special requirements that most of them have to achieve optimal tax system and formation. Resistive Economics, which today is considered as the most important macroeconomic orientation of the country itself, requires principles, indicators and important criteria which all of them have a particular connection with the tax issue and on the other hand, the realization of the optimal tax system, as well as the formation and implementation and realization of resistive economy policies, require clear and distinct requirements, the most important of which are Optimal government formation, Establish Local Taxes, The formation of a real private sector, Prevent tax evasion and … . The present study seeks to analyze, investigate, and evaluate the relationship between optimal (favorable) tax system and economic resistive in the framework of legal system of the Islamic Republic of Iran through descriptive-analytical method.

The change of theoretical base in the area of welfare economy and due to economic evolution along time, in recent decades happiness has been considered as an important index for measuring welfare in individual and social levels along with other initial proxies such as wealth, consumption, gross domestic production. This particularly has attracted many economists attention such that they investigate the impact of economic variables on happiness. Government is an unclear and effective factor over nations happiness. Because government functions in expanding happiness through two channels. Direct channel and indirect channel. Therefore, the impact of governance over happiness increase is significant. This study is using panel data for investigating the impact of governance over happiness. Six Kaufmann governance indices has been used for assessing 112 nations governance in time period of (2006-2019). These six indices have been divided into two sub-index technical quality and democratic quality and has been evaluated by three equations. Also the sample was divided in two groups and the impact of governance on happiness was studied carefully. Income variable along with two control variables government expenditures and misery index were added to the function. These study findings indicate that there is a positive relationship between increase in income, governance improvement and happiness expansion. The effectiveness of governance quality in parallel with increasing happiness is considerable to democracy quality. This result is confirmed in all poor and rich nations, and its impact on poor nations is more than the rich ones. Income has significant direct effect on expanding happiness. Income coefficients are positive in each 3 group and for the poor is greater than the rich. Two control variables government expenses and misery index in all countries have positive and negative relationship with happiness respectively. The existent relationship holds for rich nations, but the coefficient of government expenses for poor nations is negative. On this basis, it can be said that governments have a significant and undeniable role in promoting the level of happiness in society by improving the quality of governance and reducing the misery index in the economy. Also the significance of gross domestic production and economic growth should not be ignored.

The close correlation between the Exchange market, Oil and Gold, markets have ever been significant for policymakers generally. Recent fluctuations of markets in question in Iran will extend the significance of this study particularly. Therefore, this paper is investigating the mentioned trends and related cycles of the above three markets. By using Markov-switching models firstly, it identifies and analyzes the cycles in the exchange market, oil, and gold markets. Secondly, it is applying non-parametric models to determine the correlation between the very cycles from 1991:Q1-2020:Q2. The results suggest that there is a significant and positive relationship between exchange rates and gold which is at the same time consistent with the cycles as well. That of oil and exchange rate is significant and negative in Iran are in the same periods. Also, the exchange rate and oil compared to the exchange rate and gold are much more at the same regime. In addition, the correlation between exchange rates and oil is stronger than that of exchange rates and gold in the same periods. By applying the results of this article, Iranian policymakers can predict the trends of cycles and can design policies to fix the current fluctuations. By so doing they can resolve the recent macro instability in the Iranian economy and improve the adequate sustainability too.

Can a historical shock such as Iranchr('39')s occupation in world war two and the resulting famine affect peoplechr('39')s health up to the age of 70 In this study, we do a natural experiment during the allied occupation interval in Iran. First, we documented the most challenging period of this shock based on historical evidence. Then we compare people who were prenatally exposed to this period with those who were born in similar periods immediately before and immediately after. To find the causal effect, we use various fixed effects and controls in the comparisons. The study results show that those whose in-utero period overlapped with this shockchr('39')s most severe period are, on average, about 1.1 cm shorter than the two groups before and after them. These results are significant and robust and adding control variables, fixed effects, and small changes at the beginning and end of the period do not significantly change the results. Our results also indicate that the fetal period had a more significant impact on height than the first two years of life. This research contains a policy message for pregnant mothers, and health and welfare policymakers.

An accurate, and time-based poverty measurement is crucial in future policymaking as well as assessing the impact of welfare policies implemented on poverty. This study has used Multidimensional Poverty Index to calculate the various dimensions of poverty as well as the trend of changes in this index for the whole country and to compare its trend from 2006 to 2018 in all provinces of Iran in both urban and rural areas. These insights provide more accurate images of the location and dimensions of poverty, and they help to illuminate the path for future research on the causes of poverty, and also to design and target the supportive policies more effectively. The results of this paper show that multidimensional poverty in rural and suburban areas is higher than the urban areas, yet it shows slightly decreasing poverty trend. The policy message of this study necessitates a major focus on poverty alleviation in rural and suburban areas.

One of the main issues in economy is the extent of labor and capital contributions in production of goods and services; since the contribution of production factors is a main step in economic planning and policy making that aim to reduce the class gap and income inequality. This study, following Piketty approach, investigates the labor and capital contributions for Iran`s economy during 1985-2014. In calculating the share of such factors, oil-based and non-oil-based GDP were taken into account. To achieve this objective, the effective factors on labor and capital contribution have been estimated using Auto-Regressive Distributed Lag (ARDL). The results indicate a direct relationship between minimum wage and labor productivity indices, and negative relationship of inflation rate, unemployment rate and profit margin of exchange rate with labor contribution in national income. Moreover, the results indicate a direct relationship between capital inventory and rate of return, and a negative correlation between inflation, capital price and gross domestic product with capital contribution in national income. The sign of oil-free model coefficients, except for the unemployment rate coefficient, are similar to those of the oil-based labor share model. Factors influencing the share of capital in national income are similar to those factors that affect the share of labor in income, despite the fact that the sign of the coefficients is different.

One of the advantages of e-commerce is the possibility of concluding a contract via the Internet. The success of online trading is due to the fact that it provides the consumer with the opportunity to offer a wide range of sales without limiting working hours and competitive prices. Simultaneous comparison of different websites that provide the same services makes it easier for consumers to estimate and identify enough information to make a satisfactory choice without a direct relationship with sales representatives. But the problem of imbalance in terms of level of awareness, expertise and power between producers and consumers in this environment is very obvious, as the consumer remains helpless by violating the commitment of the trader. How do we bring this balance back to the e-commerce market that works for both parties And do traditional laws have the ability to respond to the virtual conditions of electronic transactions Based on efficiency criteria, we show which of the solutions of traditional laws (fulfillment of the same obligation, termination of the contract and payment of damages) is suitable for breach of the obligation in the electronic environment, and what are the optimal solutions for shopping sites, merchant, consumer.

After realizing the analysis and the outcomes of the knowledge-based economy, Iran has had its own performances as well. One shortcoming in Iran in this issue is with respect to commercializing of the knowledge-based products. By considering the patent rights as a proxy of accomplishment of the knowledge-based economy, this work is specifying the influential variables and the policies for improving the knowledge-based economy in Iran and other developed economies at the 2050 horizon. The results indicate that the global competitiveness index, R&D expenditures and doing business complexities have had significant impacts on amounts of patents as a proxy of the knowledge-based economy. Also, the impact of human and educational capital on innovation variables has been more significant than that of informational and communicational infrastructure.

Regional planning covers a wide range of topics. Economic development and political structure are closely intertwined. One of the major obstacles in the national development process is disrupting regional balance and balance. Therefore, the first step in regional planning is to identify the status of areas in relation to each other in terms of development and the cause of inequalities. In fact, the subject of regional planning, under the influence of legal, political, economic and social requirements of the country, is constantly changing and sometimes as a tool for investment in underdeveloped areas, as a tool for concentrating investment in the regions. Predictable, a time for regionalization of sectoral plans, and a time for comprehensive regional planning and the like. Increasing centralized structure and partial approach to planning, ambiguity in legal and regulatory position and the executive guarantee of regional planning, lack of confidence in planning and lack of planning culture at different levels of economic management of the country, lack of necessary and desirable contexts Public and private participation and the like are among the major obstacles to the development of regional planning in Iran and economic imbalances.

Today, one of the most important challenges of tax system is tax evasion of the taxpayers, which is an obstacle to the proper administration of the country. There are many ways to prevent tax evasion, one of which is the legal remedy for issuance under Article 161 of the Direct Taxes Terms and Conditions. This important legal entity can prevent tax evasion and prevent tax fraud by seizing the property of taxpayers. This article examines the conditions of the mentioned entity with some similar institutions in the legal system and therefore, by looking at its strengths and weaknesses, seeks to provide a more favorable model.

One goal of the Iranian Vision Document is to advocate for improvement in the quality of life of Iranians. This improvement majorly includes enhancing public health, public education, purchasing power etc. Another goal of this document is to move towards a more innovative economy through exporting knowledge-based products and declining the dependency to the export of crude oil. Toachieve these goals, innovation should receive adequate support. This paper analyses the current relationship between innovation and welfare in Iran and its nominated competitor countries, mostly located in the Southwest Asia, in the Vision Document. HDI was applied as a proxy for welfare. The share of R&D of GDP, the share of FDI of GDP and portion of high-technology exports in GDP were the selected variables to indicate innovation. The results of this study showed the effectiveness of FDI in improving the welfare and quality of life.