فصلنامه تحقیقات اقتصادی
پیاپی 52 (بهار و تابستان 1377)

Growth of tax revenues .plays a major role in a country's financial policies. Improvement of tax revenues, and increase of tax ( T ) to gross domestic product (GDP) r atio, provides grounds for replacing oil revenues in the government budget with a more robust budgetary incomes. This would result in a move towards a less reliance of the budget on oil revenues. While examining the tax laws & regulations,we come across two basic shortcomings which need to be rectified:First, procedures for tax assessment & claim from the tax access. The present regulations pave the way for tax evasion. This happens because. the penalties levied and the detection, presuming examption, compared with the actual payments due, are almost incentives for tax evasion. Second, The present system has no facilities to provide information on tax payers' income and financial activities. Consequently, only random, and sometimes non-relevant information is produced, This 'is a hindrance to assess properly the . taxable income of the subject being assessed. The present paper is a .theoretical survey which shows that, in order to maximize government tax income, it is necessary to draw up tax regulations in a manner that penalties arising from tax evasion would always amount to a higher figure than the due tax paid on .time..The first defect is thus eliminated. Another requirement to increase tax incomes would.be . to equally improve the detection procedures ,on the probability of tax payers' evasion and fraud. Information system on tax payers' activities should enable the government, immediately to detect and" follow-up . any instance of false information on incomes. In order to design such a system :of information-on tax payers' financial activities, it is being suggested .in this paper that an economic IDcode, and an account based on that ,cod.e, should be assigned to each tax payer. Economic activities are generally divided.into two sectors: monetary and commodity. In the monetary sector, money and credit supply comes from two main sources, i.e. the government and the .banks. In this system any kind of payment from the budget is carried out through the budgetary accountant. He is responsible to register economic ID code of receivers of government credits, resulting from sale of their goods and services, and forward the same to the Economic Data Center. When granting credits, the banks are also required to report to this center the economic ID code and the amount of bank credit received by the applicant. In commodity sector, the origin of the supply of goods is either domestic productions or import. Again, each manufacturing company must report the amount of the commodity sold to each individual, together with his economic ID code. In the imports sector, the customs office is responsible to check all importers and their economic ID codes, together with the amount of imports, and to report this information to the Economic Data Center. In this manner, in the computerized data center situated at the ministry of Economic Affairs and Finance, all the data of the economic . activities, in each of the following fields for each individual with an economic ID code, are recorded :- Income received from the government through the sale of goods and services - Credits obtained from banks - Goods purchased from manufacturing firms - Imports through the country's ,customs . The above data is processed',by proper softwares,enabling the assessors to have access to more ' reliable and up-to-date information about the tax payers' activities. This minimizes the probability of tax evasion by the tax payers due to clack of information.. Based on a theoretical analysis, given in section two of the paper.rthe probability can further be minimized by levying proper penalties for those who resort to tax evasion. The above model has been tried on by manufac

Knowledge of energyconsumption has many uses in industry. Factors that are energy dependent have already been studied hence decision making on them are easier. Energy demand studies of industry helps us to learn factors that are responsive to this demand. Therefore planners can use these collected data in their decision making using the above factors. Another use of energy demand can be used as a tool in the aforementioned study. In our current study, energy consumption in industry as a whole or in parts is the focus of our attention. Therefore a two stage procedure is used. In the first stage total consumption of energy, and in the second stage the energy consumption is broken down into detailed components. These components are natural gas, oil products, coal and electricity. In many of similar studies, translog function is used as a cost function. In this study, along with examining this function, logic function is also used. The reasons for not using translog function is the estimation of first and second stages of energy demand using the logic function. Also the properties of logic model and procedure of forecasting are distinct and conclusive result of this paper

A world- wide tendency toward regional integrations and internationalization of free- economy, requires technological economic, and organizational balances. The success of government to reach the mentioned situations depends on the degree of uniformity and power of public institutions in a vast variety- sociological, economical; and political, the dimensions which provide and guarantee for benefits of public, against the benefits of pressur groups and hold the . reins of productive economic activities through fundamental investments. In the process of industrial development, any productive activity of private sector requires a minimum amount of social investment by government. Government initiation in provision of,social investment, accumulation of capital,legal and institutional basis ,accelerate and promote the productive capacity of private sector. Compatability among private sector's goals and national ideals, stractual flexibility, and reduced power of interest groups ,is the necessary condition for a desired managemant of investments and optimal allocation of factors of production for development process of any country. Experiences of successful countries illustrate the reality that also government's protection of private and public sectors is for granted, any protection must be based on cost-effectiveness, and/or cost-benefit analysis. Accordingly, protectioner governments according to international and domestic facts,design propose a dynamic strategy of development based on foreign trade, such a strategy must expand the national industrial capabilities through transfer of modern technologies on a gross-root development basis and localization of industries and modern technologies as a result

In this paper, the residential demand for electricity equation is specified and then this equation is estimated using a pooling data for period 1983-90. The results of study for different regions of province show that the demand is less elastic with respect to average price of electricity and residential area, .but it is more elastic with respect to income and average number of households. These results are similar to the regional studies ofother researchers in different countries, with one exception that the response of demand with respect to average.number of households is too high in Isfahan Province

Helmout Arndt is the professor of Berlin University. He published the results of his fifty - years studies in this book; the .title of the book is::"Developing & the theory of evolutional economy & it's importance for economical & fiscal policies"; Its second edition was in 1994 & .eflectives like: Fransva Pro & Alvin Hansen & Gardian criticized ,and iccepted his theory. The writer at first attends to the precedent of wolutional economy & then considers its basis in Germany Historical IchooI. Then, he studies the continuation of evolutional economy hinking in naturalism. He believes that the previous naturalists were the followers of historical school. Today naturalism & evolutional economy is accepted as a scientific branch in American & European Economics Association. The writer believed that the Arndt evolutioanl theory is the continuation of Shumpeter development economic theory, that is combined with the Valter Oiken & Newliberals economy system. The writer differentiated the meaning of developing & growth In economy & continuous of the researching in Arndt theory. He thinks that classics & new classics analysed the economy problems on equilibrium theory while there is no equilibrium because in that situation considering of economical phenomenons & relations are changing. He says that we should think of new model for analysing the economic phenomenons that includes the changes. The writer criticizes the Arndt evolutional economic theory, but he believes that it's useful for students to study because of its attention to cultural & social factors.