نشریه مطالعات اقتصاد بخش عمومی
پیاپی 1 (پاییز 1401)

Getting rid of volatile and unreliable revenues from the sale of crude oil and financing government expenditures through tax revenues is one of the key goals of the tax system in the Iranian economy. To achieve this goal, increasing the efficiency of the tax system and increasing tax revenues can be effective and efficient as a suitable solution to reduce the dependence of the country's economy on oil revenues. This study examines the affecting factors on tax effort in Iran during the period 1978 to 2016. To doing the research used multiple linear regression model and for this purpose, tax capacity functions were determined to determine the tax capacity and then the amounts of tax effort. The ratio of tax revenue to GDP as a dependent variable and from the ratio of value added of agricultural sector to GDP, ratio of value added of services to GDP, ratio of value added of industry to GDP, inflation rate, urban population have been used as model independent variables in GDP with Oil and non-oil separate models. The research data was extracted from the Internet system of the Central Bank, Iran Statistics Center and other sites of international organizations such as the World Bank, the International Monetary Fund and the United Nations and its related sub-organizations. The results showed that the variable of the ratio of the agricultural sector to GDP has a negative relationship with tax capacity and tax effort; the reason is the existence of extensive tax exemptions in this sector. Also, the variables of the ratio of the industry and services to GDP have a positive relationship with tax capacity and effort.

The issue of brain drain and migration of elites is not a new issue, but a phenomenon that has been seen in developing countries for a long time in different and significant ways. Analyzing the effects of monetary policies on brain drain can analyze this phenomenon more effectively. Because economic variables in the field of monetary policy play a significant role in this field. In order to prevent the migration of elites, attracting private funds and directing the volume of money and liquidity towards production, it requires the formulation and implementation of macro-support policies and carrying out structural reforms. Due to the gap in previous studies that have investigated the effects of multiple factors on elite migration, the purpose of this study is to investigate the nonlinear effects of monetary policies on brain drain in developing countries during 2002-2018. For this purpose, the method of generalized moments has been used. Based on the findings of the study and the results of the model estimation, each of the variables in the model has a different effect on the brain drain, some of which decrease and some of which increase the migration of elites. The growth of the money supply has had a non-linear effect on the brain drain. The growth of the amount of money at a level lower than the set threshold has left a negative impact on brain drain, but its crossing over the threshold level of 30/09 has intensified the brain drain. In fact, the first break of brain drain, the second power of money volume growth and interest rate have a positive effect, and crediting the monetary sector to the private sector and money volume growth below the desired threshold has had a negative effect on brain drain and the migration of elites in developing countries.

One of the attractions of the city of Mashhad is historical houses, these houses, while beautiful, need to be renovated and commercialized, and to provide solutions for how to turn historical houses into a place for tourism development and income generation, as well as cost reduction. Government services are vital. The subject of this research is the Pishevaran house located in the Arg neighborhood of Mashhad. By examining the international and domestic experiences and the position of the House of Craftsmen, it was found that the highest relative advantage is in the service and commercial sectors. Therefore, the activities of hotels, restaurants, real estates and business service rentals were investigated in relation to this type of building, and Pishevaran's house has positive effects due to its proximity to the Holy Shrine. With the investigations carried out for collections with similar use and the average price received in a medium-sized restaurant in Mashhad, the overall costs of the project, the costs of restoration and reconstruction, the costs of project equipment, personnel costs, Project current costs, maintenance costs were estimated, and project revenues were analyzed. By taking into account the assumptions, goals of the project, cost-benefit analysis technique, Kamfar software, the economic evaluation of Pishevaran house as a case study and the high economic efficiency of this building has been proved.

The housing sector is one of the economic sub-sectors that has a major contribution to the gross domestic product, gross fixed capital formation and employment, and in terms of having a strong connection with other financial sectors, it plays a vital role in creating dynamics and prosperity of stock market and securities market activities. Therefore, according to the importance of the subject, in this research, the short-term and long-term effects of the asymmetric effect of the housing market price on the Tehran Stock Exchange market have been examined. For this purpose, by collecting annual data during the years 1988 to 2019 and using the econometric model, the estimation of the model and the interpretation of the results have been done. The research results show that in the long term, if the housing price index increases by one percent, the total stock market index will decrease by 0.78 percent. Also, the goods and services price index variable has a positive effect on the total stock market index, so that with a one percent increase in the goods and services price index, the total stock market index increases by 1.562 percent. The unofficial exchange rate and interest rates (expected) of bank facilities for long-term deposits have a positive effect on the overall stock market index. So that with a one percent increase in these variables, the total stock market index will increase and decrease by 1.149 and 0.801 percent. Economic growth (gross domestic product growth) has a positive and small effect on the overall stock market index. So that with a one percent increase in the country's economic growth, the total stock market index increases by 0.001 percent. Also, the obtained coefficients for positive and negative housing price shocks show that both in the long term and in the short term, the reaction of the total stock market index to positive and negative shocks of the housing price index is asymmetric.

This article examines the determinants of international capital flows with an emphasis on financial globalization in emerging countries during 1985-2013. In addition, by entering the interactive variable of institutions' quality with financial globalization, the simultaneous effect of institutions' quality and financial globalization on international capital flows has been evaluated. For this purpose, two-stage generalized moment estimator has been used. The results show that financial globalization increases capital flows in countries that have high-quality institutions and political stability. But in countries with poor quality institutions and political instability, it does not increase capital flows or even decreases them. Also, based on the results, there is a threshold level for the quality of institutions, before reaching it, financial globalization causes a decrease in capital flows, and when the quality of institutions reaches this threshold level, financial globalization causes an increase in capital flows. In addition, among the selected emerging countries, only Hungary, Czech Republic, Slovakia, Chile, Malaysia, Poland, Bulgaria, Lithuania, Mexico, Oman, Estonia and Latvia have been able to reach this threshold level. Considering that the quality of institutions in most emerging countries is below the threshold, these countries should improve the quality of institutions and establish political stability in their country before financial globalization.

Industrialization as an engine of economic growth is one of the basic strategies for economic growth and development. In fact, industrialization is known as the shortest way to end technical and economic backwardness in the shortest possible time, which has a function to increase production productivity and work efficiency. In the process of development, the share of the agricultural sector in the GDP will gradually decrease and the share of the industry will increase. The development of the industry as one of the sectors with economy of scale is one of the most important components of economic growth, for this reason, knowing the factors affecting the growth of the industry is of great importance. The present study investigates the effect of the government's financial policies on the growth of the industrial sector using the statistical evidence of Iran for the period of 1978-2020 and the ARDL approach. The results of the estimates show that industrialization in Iran's economy is a long-term process and short-term temporary policies will not be able to increase the share of industry in the economy. According to the evidence, in the short term, only the exchange rate has a negative and significant effect on industrialization, but in the long term, the financial and support policies of the government and the exchange rate have a negative and significant effect on the growth of the industry, therefore increasing the attraction of foreign direct investment through diplomacy. Strong, creating economic stability in the financial markets and directing credits towards activities with added value and providing a comprehensive government program to improve the infrastructure are the most important policies proposed for this study.