نشریه مطالعات اقتصاد بخش عمومی
سال دوم شماره 1 (پیاپی 3، بهار 1402)

Under the present complex and globalized economic system, it is necessary to adopt new methods of production and value creation to increase economic growth. The theoretical and empirical concept of economic complexity is a relatively new phenomenon in economic analysis and measures the complexity of a country's productive structure, which reflects its diversity, i.e. the number of products it exports and the ubiquity of those products. Economic complexity is a comprehensive and effective way to understand key issues in countries development processes, which has created new opportunities for a comprehensive review of countries' economic development processes. In addition, a country with a highly complex economy has a competitive edge in the global economy and individuals living in a complex economy have more employment opportunities and they have enough skills and knowledge. In current research, the effect of economic complexity on poverty in developing countries during the years 2000-2021 has been studied using the generalized moment’s method. The findings indicate that increasing economic complexity reduces poverty. Therefore, a 1% increase in the economic complexity index reduces poverty by (-0.530). Furthermore, the higher the economic growth, the greater the effect of reducing economic complexity on poverty. At the same time, economic complexity leads to poverty reduction in countries that experience lower levels of income inequality. Other results indicate that increased financial development, economic growth and democracy reduces poverty. On the other hand, increasing the level of income inequality will also lead to more poverty. To reduce poverty, governments can increase the share of complex, diversified products from exports through appropriate policies and help boost high-sophisticated products in the economy by giving tax breaks to high-tech companies and in this way, achieve the goal of reducing poverty.

The stage of obtaining declarations from taxpayers is common in all modern tax systems of the world and is considered one of the most important and main stages in the tax collection section. At this stage, the major part of the tax comes under the scope of collection, and for this reason, planning and social welfare and reducing the cost of tax collection will also be the consequences of such a system. Naturally, such a system cannot be achieved unless the tax system is equipped to a level in terms of information aristocracy that will accurately track all financial transactions. A powerful tax system should have the ability to complete the real tax declaration of the taxpayer in a systematic way and without the slightest deviation with the taxpayer's financial circulation, submit the tax declaration to the taxpayers on time and submit the tax in full at the declaration stage. This subject will provide the means to achieve tax justice. One of the most important problems in the tax affairs organization is related to the design of the declaration in such a way that it fully implements the verification process. The purpose of this research is to identify the relationship between the lacks of verification processes in the tax declaration with different types of industries in the LTU taxpayers. This research, which is of analytical-causal type, is based on the analysis of panel data and has been considered by selecting 3625 companies in a 5-year time and analysis of the results, from SPSS23 and Eviews9 software were used. The results showed that among the investigated variables related to 13 different types of industries, the variables of wholesale, financial, estate and health industries are significant and this significance is only for the variable of the financial industry directly and inversely for other industries.

Improving regional development policy is one of the most important challenges of countries. In recent decades, regional development policy theories with the approach of delegating authority to regions in order to improve the efficiency of the public sector and promote the balance between regions have expanded greatly in economic literature. In the third development plan, a new form of administrative and financial decentralization has been formed in Iran in line with the regional development policy by creating the provincial income-expenditure system. The purpose of this article is to examine the issues and problems of regional development policy and ways to improve it. Using the Delphi method, the most important challenges of regional policy are identified and then to reduce the issues and problems of regional development in Iran, the main and secondary solutions are determined and to determine they were ranked using the method (hierarchical analysis and TOPSIS). According to the hierarchical analysis method, among the main indicators, the best mechanism for promoting regional development policy in Iran is "designing a comprehensive monitoring system in the budget planning system of the entire government in order to monitor regional development and balance and monitor the way credits are spent in the provinces". According to experts, according to the TOPSIS method, the best indicator for promoting regional development policy is "redesigning the provincial revenue-expenditure system (transparency in the amount of distribution of financial and budgetary resources between regions of the country) and also "designing a comprehensive monitoring system in the planning and budget system of the whole government in order to monitor development and regional balance and monitor the way credits are used in the provinces" is the best solution; therefore, policy makers and planners should pay attention to these solutions to promote regional policy Have.

One of the important reasons for the vulnerability of Iran's economy to sanctions is the instability of government revenues. For this reason, the government's attention towards taxes as a sustainable income has increased, and based on statistical evidence, the share of taxes in the gross domestic product in the provinces of Iran has increased from 2.62% in 2012 to 13.06% in 2020. The factor of stability of government revenues is economic growth, and the tax on economic growth has high stability, in this regard, this research answers the question whether the difference in economic growth is the reason for the difference in taxes in the provinces of Iran. The results of Oaxaca-Blinder analysis show that in income tax, value added tax and total tax, respectively, 90, 49 and 64% of the tax gap can be explained by the difference in the economic growth of the provinces. Therefore, the improvement in online systems for the development of economic activities can increase the share of economic growth in the difference of tax revenues. In addition, the results show that by adding the variable of indus trialization and the service sector in separate models, the contribution of explainable factors in the tax difference has been increased compared to the contribution of the service sector, and in other words, indus try has a synergis tic property in tax acquisition, in corporate taxation, direct tax and value added tax, with the increase in the share of indus try, the tax gap between the provinces will have an explainable feature, in other words, this issue is caused by the high value added in the indus try sector and also the transparency of its activities in the economy. But the increase in the share of services in wealth tax and income tax has a relatively high contribution in explaining the tax gap, so that every share of the share of the service sector in the economy increases, the amount of tax revenue increases.

Inequality is one of the basic problems of countries. So, it is very important to examine how income is distributed in a society. Therefore, many studies have been conducted in this regard, but in general, in the studies that used the common methods of calculating inequality, the inequality between different groups is ignored in determining the total inequality, therefore, researchers pay less attention to between-group inequality. In this study, in addition to calculating the inequality in Iran's occupational groups, the inequality between occupational groups has also been evaluated with the ANOVA coefficients approach. Since the measurement of inequality is normalized with these coefficients. For this purpose, household cost-income data during 2013-2019 in urban areas of Iran have been used. The results show that inequality has increased in the most occupational groups, but, it has been almost constant in the "administrative and clerical workers" and "artisans and workers in related occupations", and "administrative and clerical workers" has the best income distribution status and the "legislators, high-ranking officials and managers" has the highest level of inequality. Also, the results indicate that the share of inequality between occupational groups was approximately 50% and close to the share of inequality within groups.

Advanced and innovative manufacturing and industrial companies form the basis and drivers of industrial and economic development of every country in the world. The current research has been carried out with the aim of comprehensively investigating the bottlenecks of industrial development in the balance of power and the new order of the global economy. This research is applied in terms of purpose and descriptive-analytical in terms of data collection and analysis. Data collection is through reviewing articles related to industry developments and industrial development in Iran using the library study method. The method of data analysis in this research is of the content analysis type, during which thematic analysis documents were searched by referring to scientific documents and internet browsing and searching for related words and their synonyms. In this research, by studying the research literature, the important categories, components and factors of the bottlenecks of industrial development were identified and discussed. According to the results of this research, the bottlenecks of industrial development in Iran are the weakness in governmental and non-governmental management appointments in the sectors of industry, customs, economy, which, according to them, are planning and decision-making, research and development, monitoring and control, and competition in The country will be disrupted. If these bottlenecks are considered and removed from the development process, the country will reach acceptable industrial development.