پانل دیتا

In recent years, sukuk has been proposed as an Islamic financing and an alternative to conventional bonds. The main purpose of this article is to investigate the role of sukuk on the selected macro indicators of a case study of selected Islamic countries. The current research method is practical and the time frame of the current research is 2010-2020. In this research, the data of 12 selected Islamic countries (Maldives, Turkey, Kuwait, Qatar, Bahrain, Indonesia, Saudi Arabia, UAE, Malaysia, Singapore, Pakistan and Iran) were used to estimate the model using the panel data approach in a static state. According to the research results, Sukuk has a positive and significant effect on economic growth. With every one percent increase in the issuance of sukuk bonds, the economic growth increases by 0.043 units; Also, based on the results of the economic growth equation; consumption (0.326 and significant); government expenditures (0.156 and meaningless); human resources (0.287 and significant); capital (0.209 and significant); liquidity (0.065 and insignificant) and openness of the economy (0.178 and significant); They affect economic growth. Sukuk has a negative and significant effect on inflation at the 95% confidence level; With the increase of each unit in the issuance of sukuk bonds, inflation decreases by 0.015 units; Also, based on the results of the inflation equation; exchange rate (0.361 and significant) and the gap between GDP and potential production (0.427 and significant); They affect inflation. Finally, sukuk has no significant effect on unemployment; Also, based on the results of the unemployment equation; Liquidity (0.279); The gap between GDP and potential production (0.265) and inflation (-0.289) have a significant effect on unemployment.

Entrepreneurship is recognized as the engine of economic growth and development. Funding is one of the most important requirements for creating and developing entrepreneurship, so that gaining the necessary funds to start a business is one of the biggest challenges of entrepreneurs. The main purpose of this paper is to investigate the impact of (money and capital markets) on entrepreneurship in selected countries. The results of the estimated model using the Generalized Momentum Method in the Group of Selected Middle-Income Efficiency-Driven Countries and the Group of Selected High-Income Innovation-Driven Countries in the period 2000-2021 showed that money and capital markets have a positive and significant effect on the entrepreneurship.The effect of total value of  traded stocks as an index for capital market and the value of allocated domestic credit to the private  sector as an index for money market in the Group of Selected High-Income Innovation-Driven Countries is higher than the Group of Selected Middle-Income Efficiency-Driven Countries. This reflects that money and capital markets are undeveloped in the Group of Selected Middle-Income Efficiency-Driven Countries compared to the Group of Selected High-Income Innovation-Driven Countries. Financial markets influence entrepreneurship by transferring economic funds, providing financial resources for entrepreneurs, determining the price of capital, facilitating transactions, and also distributing risk management.

In recent years, insurance industry has undergone profound changes that have changed the performance of this industry. Establishment of a significant number of private insurance companies and their entry into the competition scene, on the one hand, has reduced the concentration of the market in this industry, and on the other hand, the introduction of new technologies in recent years has created space for competition and forced companies to increase their efficiency. Considering the importance of competition in an industry as well as knowledge of its situation for policymaking, this study examines the competitiveness of Iranian private insurance companies admitted to the stock market, from 2013 to 2021 using Panzar-Rosse non-structural method in the form of panel data. The result of estimated model indicates the state of monopoly competition in the market for Iranian private insurance companies admitted to the Stock Exchange. Comparing the results of this study with previous studies, the assumption of improving competitiveness in the Iranian insurance industry is confirmed by increasing the number of private insurance companies as well as the rating of produced insurance premium in the world. The insurance industry has no barriers to the market entry, and the participation of large insurance companies (except Iran Insurance Company) in the market does not restrict competition significantly and, as a result, the assumption of a dominant firm is rejected. In addition, insurance companies have moved to specialized activity and focus on specific insurance to maintain survival and competition in the market

Innovation is one of the most important factors affecting economic growth. On the other hand, economic corruption affects important changes, including innovation, which can be positive or negative depending on the economic conditions of the government. The purpose of this article is to investigate the impact of corruption on innovation in Asia with high and low corruption for the period of 2008-2022.  During the review period based on the classification of Transparency International, 15 countries Singapore, Hong Kong, Japan, Bhutan, Taiwan, United Arab Emirates, occupied Palestine, South Korea, Brunei, Qatar, Georgia, Saudi Arabia, Jordan, Malaysia and Armenia are classified as less corrupt and other Asians as more corrupt. The results of some studies state that corruption is an obstacle to growth and innovation, while others consider it as a booster of innovation, and corruption has a positive relationship with innovation, which can remove hard obstacles for capital. Help to establish and strengthen innovation. Therefore, it can be important to investigate whether corruption leads to improved innovation in Asian countries with high and low corruption. This study tests the hypothesis that corruption enhances innovation or that it slows down innovation.

According to the theoretical foundations, in order to investigate the impact of corruption on innovation, the following model, which is taken from the studies of Al-Balushi (2020), Zakari, Vincent Tavi and Raphael (2022), has been used.IN indicates the number of patents registered as a substitute for innovation, the information of which is collected from the intellectual property organization (Yolka, 2004). Corp represents corruption. pop the population of the country(indicating the size of the country), gdp indicating the gross domestic product (at constant 2015 prices), 𝑡𝑟𝑎𝑑𝑒 indicating the openness of trade, nat indicating the rent of natural resources, hc the human capital index (number of university graduates) required information The research was extracted from the World Bank and Transparency International.

To check the significance of the variables. Due to the cross-sectional dependence between them, the mean test of boys was used, and the results show that the variables are maximum in the first order difference. Also, according to the results of the Kao test, the co-accumulation between the variables is confirmed and the model can be estimated without worrying about false regression. The results of the fixed effects test show that it is not possible to reject the hypothesis that the coefficients for all years are equal to zero, so there is no need for time fixed effects in this research and the Chow test is performed only with spatial effects. accepted According to the results of Limer and Hausman's F test, estimating the model in the form of panel data and using the fixed effects method will have a more appropriate fit.The findings show that corruption has a negative effect on innovation in countries with low corruption (coefficient -0.4417) and a slight positive effect on innovation (coefficient 0.0391) in countries with high corruption. The negative impact of corruption on innovation in countries with low corruption can be expressed through the misallocation of resources. Reducing corruption in countries with low levels of corruption leads to the improvement of innovation in these countries. Gross domestic product has a positive and significant effect on innovation in both groups of countries, but the intensity of its effect on innovation is greater in countries with low corruption than in countries with high corruption. The effect of population on corruption is positive in countries with less corruption and negative in countries with more corruption. The existence of a larger population provides the necessary potential for creating creativity and innovation, but its quality and capabilities, as well as creating a context for the flourishing of talents, are important. The results indicate the positive and significant impact of the abundance of natural resources on innovation in both groups of countries, but the intensity of its impact is greater in countries with less corruption. In these countries, suitable fields have been provided with more of these resources.The intensity of the impact of trade liberalization on innovation in countries with less corruption with a coefficient of 0.2416 is greater than this effect in countries with high corruption with a coefficient of 0.1915. Commercial liberalization in countries with less corruption has made innovative entrepreneurs in these countries have more opportunities to invest and expand the market and sell more products.According to the findings of the model, human capital has an impact on innovation, which, like most of the research variables, the intensity of its influence in countries with less corruption (coefficient 0.2691), is greater than the intensity of influence in countries with more corruption (0.0124). is Due to the higher quality of human resources in countries with less corruption and the availability of more competition in these countries, the impact of human capital on innovation is greater than in countries with more corruption.

The results of the research showed that corruption has increased the possibility of innovation in countries with high corruption, and the main reason for its positive effect is the lack of infrastructure suitable for innovation, the complexity and length of the bureaucratic process in these countries, and in other words Another is the low institutional quality of market operators in this field. Therefore, in line with the reduction of corruption, governments should consider effective policies to correct the harsh conditions of the market, which, in addition to aligning the laws with the support of these activities, will also reduce long administrative bureaucracies and provide the necessary legal support for entrepreneurship and innovation. can be done. It seems that in countries with a high degree of corruption, due to the quality of official and informal institutions in them and the lack of necessary legal and support infrastructures, paying bribes and circumventing many laws still slows down innovation-related activities.

The growth of liquidity in recent years has increased sharply, with banks playing a significant role in this process through the creation of money via bank credits. This practice has led to imbalances in the banking network due to the location of new deposits. In this study, we intend to examine the process of money creation from nothing within the Iranian banking system. According to this theory, banks can create the entire amount of loans from nothing, based on the profitable opportunities available to them, and then seek to secure their reserves. To gain an insight regarding this process, the study garnered data from 18 banks listed on the Tehran Stock Exchange over the period from 2014 to 2022, using a panel data approach. The study employed two methods to explore the causal relationship between bank loans and deposit volumes. In the first method, two functions were estimated using the GLS estimation technique. The first function confirmed the causality from bank deposits to granted loans by estimating the relationship between deposit supply and loan provision. The second function, aimed at investigating money creation from nothing, established causality from loans to deposits. The second method involved performing a VAR test to determine the optimal number of lags between the two variables. Following this, the Granger causality test was applied, confirming the existence of a two-way relationship between loans and deposits.

Considering the role of the capital market in the economy of countries and studying the performance of this market has a particular importance. One of the factors that affect the performance of the capital market is the decisions made regarding the financial structure of companies’ performance in this market. Today, in fact, the credit rating of companies is largely dependent on their financial structure, or in other words, their capital structure, and in fact, the basis of production and service provision depends on the way financial funds are provided and used. On the other hand, the financial structure of each company is an early warning regarding the number of financial resources of the company, and it is necessary to determine the factors affecting their financial structure in the strategic planning of companies. Many variables affect the financial structures of stock companies, among which we can mention financing with Islamic instruments. Sukuk is one of the important financial instruments and conforms with the Islamic Shari'ah, which provide an alternative source of funding, especially for large (very active) companies, and more efficient sources compared to conventional bonds.

 THEORETICAL FRAMEWORK:

In financial field, the way in which the company invests is called financial structure. Financial structure, or in other words capital structure, describes the long-term capital financing of a company, which represents debt and equity, and is a type of permanent financing that supports the growth of the company and related assets. One of the most important functions of the Islamic financial system is to facilitate financial flow and guide it towards the most efficient type of investment, and as a facilitator of financial flow, it gives producers the opportunity to move economic resources with greater speed and accuracy by relying on monetary and financial resources. The existence of these types of financial instruments increases capital efficiency and optimal allocation of resources in companies. Since Islamic financing can lead to global financial stability and economic growth; Therefore, wider access to financial services improves social participation and increases market power, and ultimately strengthens protective laws and solves problems and issues of financial development, and increases profitability and improves the financing process of companies.

This research is considered as applied research in terms of its objective; Because it examines the relationships between variables, the subject of the research is the Tehran Stock Exchange Organization in terms of location, and the time scope of the research is from the fiscal year 2010 to 2019 by using the annual data of the companies. The 83 companies were selected as the statistical sample used in the research. In order to estimate the effects of the variables, the panel data technique with Johnssen's approach is used. In this research, the variable of financial structure is used as dependent variable and the variables of ejare sukuk, murabaha sukuk, sode sukuk, istisna sukuk and mosharekat sukuk are used as explanatory variables.

According to the empirical results of this study, all new Islamic financing instruments had a positive effect on the financial structure index (ratio of capital to assets). In the long run, ejare sukuk, murabaha sukuk, sode sukuk, istisna sukuk and mosharekat sukuk explain 7.06, 20.32, 0.07, 3.32 and 0.84 percent respectively, of the changes in the financial structure index.

CONCLUSIONS & SUGGESTIONS:

The present study investigates effectiveness of the financial structure of listed companies from new Islamic financing instruments (Sukuk) by using the panel data technique with the Johanssen approach. For this purpose, the data of 83 listed companies on the Tehran Stock Exchange has been used during the years 2010 to 2019. According to the research results, instruments had a positive effect on the financial structure index (ratio of capital to assets). Accordingly, the issue of sukuk can significantly improve the financial structure of companies. Companies should use a complete combination of modern financing tools (Sukuk) to achieve benefits such as increasing liquidity, increasing shareholders' wealth and increasing diversity in financing sources.

Employment, as one of the factors of development, has a significant impact on economic growth, poverty reduction, and social welfare. Foreign direct investment flows in the world in the last two decades have had a noticeable impact on the labor market in developed and developing economies. The impact of foreign direct investment on employment levels can vary depending on the economic conditions and status of each country, as well as the type and amount of inbound investments. This current article evaluates the impact of foreign direct investment on employment levels during the period 2019-2000 in 6 selected countries in the Persian Gulf region, including Iran, Saudi Arabia, Qatar, Kuwait, Bahrain, and Iraq, using panel data methodology. The results show that foreign direct investment has a positive and significant impact on employment. Additionally, gross domestic product has a positive and significant impact on employment. Oil revenues, human capital, and institutional quality have a negative and significant impact on employment. Based on the results of the article, attracting FDI can be proposed as a strategy to increase employment levels in these countries. In other words, foreign direct investment and gross domestic product can significantly contribute to increasing employment and improving the economic and social conditions of countries in the Persian Gulf region.

In this study, the nonlinear effects of institutional factors on financial development (banking credit and trading stock value) in 14 selected countries (with high human development index) during the period 2007-2018 using data panel econometrics technique With a nonlinear approach, the Auto Regressive Distributed Lag. The results indicate that the combined index of institutional factors had a negative effect on the value of trading stocks in the short and long term, but had a positive effect on the banking credit and in some cases was ineffective. Therefore, the indicators of institutional factors in these societies need to be improved and strengthened. In fact, first by improving and then by expanding the above institutional indicators, we can play a significant role in increasing financial development indicators.

The petrochemical industry, as one of the main sectors of the downstream oil industries, plays an important role in the country's economy. In Iran, the petrochemical industry has a special position by having the first place in creating added value and non-oil exports. In 2005, with the announcement of the general policies of Article 44 of the Constitution, privatization flourished in the country and most of the companies under the National Petrochemical Industries Company were handed over to the private sector. Considering the prominent role of the petrochemical industry in Iran's economy and considering the fact that 20% of the total privatizations carried out in Iran are related to the petrochemical industry, in this research, the impact of privatization on the economic performance of the Iranian petrochemical industry has been investigated. For this purpose, using the data of ten selected petrochemical companies in the period of 2008-2022 and using the panel data method, the effect of privatization on the production, total productivity and investment of the petrochemical industries of Iran has been evaluated. The results indicate that the effect of privatization on all three variables of production, total productivity and investment of the company is positive and significant.

 Today, renewable energies are of great interest due to the reduction of greenhouse gas emissions and climate problems, less resource limitations compared to fossil energies, and also the important role they play in sustainable development and economic growth. The countries of the world have many and diverse capacities for the production of renewable energy, and due to the greater availability of these resources, the environmental benefits and the fact that it is less expensive than other fuels, they have sought to develop the production of this type of energy. Energy, as one of the factors of production, plays a role in the economic development and growth of countries. Therefore, due to the fact that macroeconomic indicators are also affected by the development of renewable energies; In this article, the relationship between the production of renewable energy and the employment rate and the comparison of this relationship in selected OECD and OPEC countries have been investigated. For this purpose, using panel data method and data related to 20 OECD member countries and 8 OPEC member countries in the period of 1990-2019, the effect of renewable energy production on employment has been evaluated. According to the results of this study, in both groups of OECD and OPEC countries, acceptable energy production has had a positive effect on the work rate in these countries. In the OPEC group, a one percent change in the production of positive energy has increased energy to 0.27%, which is equal to 0.05 in the OECD countries.

Inequality of income and consumption of renewable and non-renewable energies is one of the important issues of many countries and has many economic, social and environmental dimensions. Also, income inequality is one of the most important obstacles to the development of different societies. In this research, using data from 1389 to 1398 and the method of generalized moments (GMM), in addition to income inequality, the effect of economic growth and urbanization on electricity consumption in the provinces of Iran has been investigated. The results show that a 1% increase in the Gini coefficient reduces electricity consumption by more than 5%. Also, a 1% increase in GDP increases electricity consumption by more than 1.5%. This is despite the fact that the square of gross domestic product has a negative and significant effect on electricity consumption, and an increase of one percent causes a decrease in electricity consumption by more than 0.03 percent.   Therefore, the existence of an inverted U-shaped relationship between gross domestic product and electricity consumption in Iran's provinces is confirmed. Finally, the results show a positive and significant effect of urbanization on electricity consumption, so that with a 1% increase, electricity consumption increases by more than 0.2%.

The growing demand for higher education since the mid-1990s has led to the expansion and diversification of the higher education system. The market economy requires more attention to the quality of education, which is largely related to the amount of budget for each student. Education not only stimulates total factor productivity and economic growth, but also helps to tackle some of the major social and environmental challenges. Beyond economic growth, education enables the production of more and new goods and services with less consumption of non-renewable resources and reduces the negative externalities associated with production. The uniform and one-sided provision of education under the supervision of the centralized system may cause lack of competition and inefficient use of public resources. In this regard, this research seeks to examine the relationship between financial decentralization and improving the performance of higher education in the provinces of Iran. To obtain the relationship, the panel data estimation method for the period 2006 to 2019 has been used. The results showed that the effect of income decentralization on the number of university graduates is positive and significant. In other words, income decentralization increases the number of graduated students and increases the quality level of universities. Also, the effect of income decentralization on educational per capita is negative and meaningful. This means that increasing income decentralization has reduced the per capita education of students, which in turn reduces the quality of education in universities. Anyway, the cost-decentralization relationship is not meaningful in both estimated models.

One of the factors influencing these price jumps is the speculative behavior of banks in the housing market; The purpose of this article is to investigate the effect of commercial behavior of banks, including commercial, specialized, privatized and private, on housing prices in 22 districts of Tehran. Therefore, the necessary estimates have been made by a data panel model during the period 1392 to 1398 and using monthly battery variables.The behavior of banks in the model is examined using the variables of surplus deposits, banks' debt to the central bank and non-current facilities. The overall results show that the speculative performance of non-governmental banks on housing prices is much higher than that of state-owned banks. The results of the effect of the model variables show that the elasticity of housing prices to the surplus of deposits in the privatized and private banks have the highest coefficient, respectively. The highest elasticity of housing prices to the debt of banks to the central bank is related to specialized banks, which, of course, the high ranking of specialized banks due to the defined duties of this type of banks, which is not naturally comparable to other banks; But private and privatized banks are next. ; But private and privatized banks are next. The elasticity of housing prices to non-current facilities in commercial and specialized banks has the highest rank, and private and privatized banks are in the next ranks.

Developing national policies and monitoring water management regulations must be socially desirable, environmentally sustainable, and economically appropriate for both government and industry. In the present study, for the first time, using data from the period 2002 to 2015 and the Generalized Fluid (GMM) method, in addition to examining the Kuznets hypothesis by considering water consumption in the provinces of Iran, the effect of value-added variables of industry and trade (As economic factors), urbanization, government size (as social factors), annual rainfall and temperature (as ecological factors) on industrial water consumption are discussed. The results indicate that there is no significant relationship between the amount of trade, value added of the industrial sector and its square with the water consumption of the industrial sector and the Kuznets hypothesis in the industrial sector is not confirmed. The results also show a significant inverse effect of government size and temperature and a positive and significant effect of urbanization and rainfall on water consumption in industry. Therefore, it is necessary for the industries of each province to be equipped with water quota management technologies in accordance with their local natural, social and economic conditions and water conservation should be encouraged.

Today, one of the important issues in macroeconomic planning of countries is investing in research and development (R&D). Considering that the cost of this type of investment is significant, It is important for policymakers to assess the effects of R&D spending on economic growth and its real return. Therefore, this study analyzes the effect of R&D expenditures on economic growth for Iran and its selected business partners during the years (2001-2018) using the pooled mean group (PMG) method. The results show that in the long run, R&D expenditures Growth with a coefficient of 0.46 has a positive and significant effect on economic growth of countries. Also, the variables of physical capital stock growth and employed labor force growth have been used in the model and the results indicate that there is a long-term causal relationship between these variables and economic growth. short-term results for Iran indicate that the variables of R&D expenditures growth, physical capital stock growth and employed labor force growth have significant effects on Iran's economic growth in the period under review; Therefore, In order to achieve continuous and sustainable economic growth, it is necessary to increase the credits of the R&D sector in all economic sub-sectors while increasing the quality and quantity of factors of production.

One of the basic goals of any society is to achieve economic growth with less ‎fluctuations. In fact, achieving sustainable economic growth and economic stability is one of ‎the main goals of any country. If the existing economic base and the future perspective ‎indicate economic stabilization, the path of long-term investment growth will be strengthened, ‎otherwise, the capital will be inclined to the service, trading and hoarding sectors, and in the ‎long term, it will reduce the economic growth rate. In this article, the effect of macro-‎economic indicators (international trade, human capital, physical capital, inflation and foreign ‎debt) and institutional indicators (combined index consisting of the components of voice and ‎accountability, political stability without violent, government effectiveness, regulatory ‎quality, rule of law and Corruption Control) and corruption control) on economic growth ‎were investigated and analyzed in 15 selected developing countries during the years 2006 to ‎‎2019 with the generalized method of moments (GMM). The regression results showed that, ‎among macroeconomic variables, inflation and foreign debts had a negative effect on ‎economic growth, but international trade, human capital and physical capital had a positive ‎effect on economic growth. The combined index of institutional factors also had a positive ‎effect on economic growth.‎

Higher education is considered as the engine of development and growth because of its benefits for increasing research, knowledge and technological innovation in the country. Also, the cost of education is a representative of human capital and among the determining factors of regional inequalities. Improving the dynamics of growth in future and considering the role of education in this field, the issue of appropriate financing levels is more important than in the past. Convergence analysis is interpreted to mean that there is a tendency to reduce the inequality of spending per student over time across the country. Therefore, using panel data approach, this article examines the trend of expenses of each student in higher education institutions (public and private) in the provinces of Iran during the period of 2006-2018. The results showed that there is absolute beta convergence in the per capita education costs of Iran's provinces. The speed of convergence in public expenditures of higher education is higher than private expenditures, but in both cases the speed of convergence is very low. This means that the state of inconsistency between the provinces of Iran in terms of private and public spending on higher education, in a certain time and period, will decrease over time and all sample provinces will converge to a stable state, but the speed of reaching the poor to wealthy areas, the cost of education is very low. Also, the examination of the per capita educational costs of each province indicates the existence of sigma convergence in the government expenditures of education in the provinces of Iran, and this has been effective in the overall convergence of the per capita educational costs of each province. In the sense that the inequality in the public costs of higher education in the provinces of Iran is decreasing rapidly, but this inequality in the private costs of higher education is decreasing and improving very slowly.

Extended abstract
 
1- The World Bank defines poverty as deprivation of the level of welfare and well-being. Inequality is defined as the difference between individuals in society in accessing economic resources that can appear in the distribution of income, wealth, consumption, wages, and savings of society. Equal distribution of income is always one of the most important issues in the economies of different countries and if we express the concept of poverty, and insufficient income, the challenge of more equitable distribution of income and wealth would be more important economic issues and is an important indicator of economic development which is considered by economic policymakers. At present, the existence of poverty and its severity in society is a sign of unhealthiness, poor economic system performance and failure of social justice programs and it is necessary to improve the situation of low-income people and below the poverty line appropriate monetary and fiscal policies affecting the improvement of the income distribution.
2- THEORETICAL FRAMEWORK
Poverty and income inequality the issue of poverty and poverty alleviation due to income inequality has always been the focus of economic planners and this feature of developing countries is one of the problems of human society that has not only not been controlled, but continuously despite the progress made in various economic fields intensified. Given the need to deal with the poverty crisis, this phenomenon should be studied and evaluated from both theoretical and practical aspects. Theoretically, poverty and its components should be carefully defined and identified, and from a practical point of view, the level of poverty in the country or society should be measured.  The unbalanced distribution of income in society is one of the problems that in the short term, although it may not be reflected in the daily problems of the country, its continuation in the long run, in addition to creating widespread poverty, can create political tensions and lead to crises. Income redistribution can be achieved through tax policies, government transfer payments, and social spending.
3- To examine and analyze the research hypotheses on the effect of tax structure on income inequality in a selection of the Middle East and North Africa (MENA) member countries including Iran, Egypt, Jordan, Turkey, Tunisia, Morocco, Cyprus, Rwanda, Zambia, Palestine. They are occupied and the data panel model for the years 2005-2018is used. The source of international data collection is the World Bank website and the International Indicators System. In this study, the Gini coefficient variable is used as an indicator of the income distribution, and the dependent variable is studied as an indicator of economic development in selected countries. Factors in the form of independent variables include the tax structure and other variables include economic factors such as inflation and per capita income. In this study, Gini coefficient variables have been used as an influential variable for the income inequality index. Following the existing theoretical foundations on the effect of tax structure on income inequality, the model of this research is specified as: 
Gini = α +β1 INCT +β2 GT +β3 GDPP +β4 EDU +β5 UNEP +β6 INF +Uit
 
Where the introduced variables of the research model are:Gini: Gini coefficient
INCT: Income tax
GT: Tax on goods and services (consumption tax)
GDPP: Gross Domestic Product Per Capita
EDU: Number of people registered in the second stage of education
UNEP: Unemployment rate
INF: Inflation index rate
4- RESULTS & According to the research results, the effect of tax structure on income distribution, which in this study is examined by separating two types of taxes, one is goods and services tax and the other is the income tax. The results showed that rising inflation reduces income inequality. Although this result contradicts the common view of the relationship between inflation and income distribution, it can reinforce the part of economic theories that the existence of inflation in proportion to economic growth increases per capita income, which leads to improved distribution. Regarding the education variable, the results indicate that income inequality will decrease as government spending increases. Because labor wages are determined by their relative productivity, education can increase labor productivity by increasing literacy and knowledge levels and thus increase their wages, thereby helping to reduce inequality.
5- CONCLUSIONS & SUGGESTIONS
According to the results, growth strategies must be considered along with income distribution. Establishing a strong tax system to prevent tax evasion as well as prevent illegal activities leads to the optimal size of government and the economy. If government interventions, if they are at their optimal level and social and educational programs are carried out to the extent that they improve social indicators, in addition to reducing the problems related to income inequality, reducing People's inclination and entry into the economy will have a great impact and will help to improve the situation and reduce income inequalities. In proportion to the results obtained, for taxes to play an effective role in income distribution, in addition to increasing the tax base, unnecessary tax exemptions should be avoided. For example, it is proposed to reduce the corporate tax rate and increase the wealth tax due to the transfer of the tax burden from the corporate tax.

The increase in oil prices increases the foreign exchange reserves of oil exporting countries and these revenues increase the power of the domestic economy. Improper planning and improper use of these income sources can lead to an increase in income inequality in these countries. Income distribution is of particular importance as a performance variable that affects other economic variables. Using the econometric method based on the generalized moments method (GMM), this research examines the relationship between oil revenues and income inequality in selected oil countries. GDP, inflation, government size and labor productivity, independent variables and income distribution are considered as dependent variables of the model. The results show that oil revenues, GDP, inflation and government size have a positive and significant effect on the Gini coefficient. Also, labor productivity has a negative and significant effect on the Gini coefficient.The practical and political results of the research emphasize that because the increase in oil revenues in oil-exporting countries leads to an increase in inequality, therefore, budget planning should seek to reform the government's spending mechanism, because the main reasons for the relationship between income and income distribution in the way of spending planning and government expenses are hidden.

Terrorism is a complex phenomenon without a comprehensive definition of it, as many scholars have defined the term terrorism based on their own understanding of it. Terrorism and its consequences go beyond the aspects of fear, terror and loss of life and property. The link between security and economic growth is essential, because economic development cannot happen without security, and peace and security without growth may not be sustainable. According to the literature, terrorism has a direct impact on economic growth. Terrorism, conflict and violence destroy direct foreign and human capital and weaken political and social institutions that have a positive impact on economic growth. With this in mind, the purpose of this study is to investigate the effect of terrorism on economic growth in Middle Eastern countries during the period 2018-2000 using the combined data method. The results of this study showed that the number of terrorist incidents and those killed in terrorist attacks had a negative and significant effect on the economic growth of the studied countries. According to other results, it has been observed that human development index, foreign direct investment, bank credit and foreign trade have a positive and significant effect on economic growth. Inflation rate has a negative and significant relationship with economic growth