نشریه مطالعات اقتصاد بخش عمومی
سال دوم شماره 3 (پیاپی 5، پاییز 1402)

Tax, as one of the important sources of government revenue, to invest in infrastructure and improve the welfare of households,is a function of sustainable and endogenous growth, which can be identified as the characteristic of such economies with higher resilience. In this regard, the present research investigates the effect of economic resilience on taxes using the statistical evidence of Iran's provinces during the period of 2006-2021 and the econometric approach of panel data. The results of the estimates show that with the increase of economic resilience, tax revenues have increased significantly. and have an elasticity higher than one, which indicates the stability of the government's income, in addition to this, the export ratio has a negative effect, and the high economic growth compared to the average economic growth of the country has a positive effect on tax revenues, and finally, inflation and unemployment have a significant effect on income. They do not have taxes, so focusing on endogenous growth based on internal forces is the most important factor for the stability of tax revenues.and have an elasticity higher than one, which indicates the stability of the government's income, in addition to this, the export ratio has a negative effect, and the high economic growth compared to the average economic growth of the country has a positive effect on tax revenues, and finally, inflation and unemployment have a significant effect on income. They do not have taxes, so focusing on endogenous growth based on internal forces is the most important factor for the stability of tax revenues. they do .

In this era, human growth and progress in various sciences have been remarkable, so that the performance of the government has also been affected. Industrialization, progress and development of new communication and transportation technologies, urbanization, emergence of capitalism, growth and development of social division of labor, commercialization and commodification of economic relations are among the things that have caused the phenomenon of globalization. The mentioned cases can be effective on the activities of the government, especially for developing countries where the role of the government in the economy is very large. Due to the fact that the government plays a very important role in the economy and political decisions of a country, therefore, it is very important to examine the issues affecting the government's activities. Therefore, due to the importance of this issue, in this research, the impact of globalization on the Constraints on Government Powers in developing countries for the period 2012-2020 has been investigated. A panel regression analysis for 61 developing countries shows that political and social globalization has a positive and significant effect on the level of non-governmental organizations' monitoring of government power. But economic globalization has a positive and non-significant effect. A higher level of economic development has a positive effect and the abundance of natural resources has a negative effect on the level of and Constraints on Government Powers. In other words, the increase in social communication and the integration of more developing countries in the international political system leads to an increase in the supervision of non-governmental organizations over the power of the government. Considering that the phenomenon of globalization is one of the most important issues of the world and considering that developing countries including Iran are affected by this phenomenon, it is suggested that the government should facilitate globalization in order to increase efficiency in the economy.

Considering the significant increase in the public debt burden in Iran over the past years and considering the dependence of the government's budget on revenues from oil sales, this study investigated the short-term and long-term asymmetric effects of oil rent on public debt in Iran during the years 1996-2021. For this purpose, the augmented bounds cointegration test and Non-linear Autoregressive Distributed Lag (NARDL) estimator have been used. The results show that the short-term and long-term effect of the increase in the share of oil rent from GDP on the share of public debt from GDP )public debt burden index) is negative and significant and this effect is positive and significant for the decrease impulses; In such a way that the size of effects of increasing impulses is smaller than the effects of decreasing impulses (confirmation of asymmetric effects). The results of the asymmetric Granger causality test also show the existence of a causal relationship from the increasing impulses of the public debt burden to the increasing impulses of the share of oil rent from GDP, which confirms that high levels of public debt in the country lead to the faster extraction and sale of oil resources. According to other results, economic growth has a negative and significant effect, the share of consumption expenditure in GDP has a positive and significant effect, and inflation has an insignificant effect on the public debt burden in Iran. Based on this, regulating and limiting the level of public borrowing during periods of booming oil revenues, transferring natural resource revenues through the financial system to the real sector, and adopting anti-corruption policies to prevent the deviation and waste of oil revenues in order to have a greater effect of oil rent on public debts and on the other hand, the control of public debts and the correct management of the ratio of debt to GDP in order to reduce the speed of extraction and sale of oil resources are the most important policy recommendations of this research.

VGoods and services tax has attracted the attention of many countries due to the consumption of the tax base, low identification costs, easy access, no inefficiency in the production sector and no pressure on this sector. Despite the benefits, the main challenge of receiving taxes on the sale of goods and services is the effects of possible inflation of the implementation of these types of taxes. Therefore, in this research, it has been tried to investigate and study the effect of tax on the sale of goods and services on inflation. For this purpose, were used the data of the years 1978-2020 the ARDL and ECM methods. Based on the obtained results, the tax with a break led to an increase in inflation and its effect was about 0.05%. In fact, the imposition of goods and services tax has acted through cost pressure and has caused an increase in the price level. However, its effect on the increase in inflation has been small compared to other investigated variables. According to the obtained results, the most anti-inflationary effect was related to the production variable, followed by the interest rate. And liquidity has shown the greatest impact on inflation. In addition, exchange rate variables and economic sanctions have also led to an increase in inflation during the investigated period.Goods and services tax has attracted the attention of many countries due to the consumption of the tax base, low identification costs, easy access, no inefficiency in the production sector and no pressure on this sector. Despite the benefits, the main challenge of receiving taxes on the sale of goods and services is the effects of possible inflation of the implementation of these types of taxes. Therefore, in this research, it has been tried to investigate and study the effect of tax on the sale of goods and services on inflation. For this purpose, were used the data of the years 1978-2020 the ARDL

With the way the corona virus started in March and the closure of many businesses, it created problems for the country's economy. Along with the severe sanctions that have been affecting Iran's economy for a long time, the suspension of trade exchanges with countries that were in contact with Iran despite the sanctions has dealt a heavy blow to the economy. Therefore, the changes in the dollar market in March 2018 were under 15 thousand Tomans and the return of the stock exchange was the highest in 2018. Considering the sanctions issues, it can be seen that many shareholders moved from the stock market to the currency market, which According to the issues, the price of the dollar reached 31 thousand tomans in the early fall of 2019, and at the end of the third peak of the Corona virus, which was controlled to some extent, the price of gold and the dollar worldwide decreased due to political issues. One of the important events of ‎‏2020‏‎ was the spread of the corona virus, ‎whose effect on the financial markets is considered as an effective indicator ‎of the economy, and companies faced unprecedented risks in the crisis of ‎the corona virus, which contributed to instability and There was uncertainty ‎in the financial markets and a significant percentage of the value of assets ‎such as gold and dollars unexpectedly decreased during the Corona period. ‎In this article, the performance of the stock market, gold and dollar is ‎evaluated in two equal time periods, before and after the corona virus, ‎which was before the corona virus from ‎‏2‏‎/‎‏19‏‎/‎‏1397‏‎ to ‎‏12‏‎/‎‏29‏‎/‎‏1398‏‎ and the ‎time period during The corona virus in Iran, i.e. from ‎‏14‏‎/‎‏01‏‎/‎‏2019‏‎ to ‎‏10‏‎/‎‏08‏‎/‎‏2014‏‎, has been analyzed using daily data. Using quantile regression ‎based on EGARCH model, this article estimates gold and dollar returns to ‎cover stock market risk before and after Corona. The results show that the ‎returns of the dollar and gold were lower than the stock market during the ‎corona virus era, and gold showed a negative and inverse relationship with ‎the stock market in all conditions, except for the quantiles of the first ‎quarter and the second quarter. and gold is not suitable for hedging the risk ‎of the stock market, and the dollar has shown better returns than gold and ‎stocks in the rising, medium and falling conditions during the outbreak of ‎the Corona virus.‎

Although various studies have examined the effect of economic complexity and the shadow economy on income inequality, the nonlinear effect of economic complexity and the shadow economy on income inequality, which plays an important role in reducing problems in the economic, political and social fields of countries, has been investigated to a limited extent. has taken. The main purpose of this article is to investigate the impact of economic complexity and shadow economy on income inequality in 29 member countries of the Organization for Economic Cooperation and Development (OECD) during the period of 1995-2020. For this purpose, the Gini coefficient is considered as an index of income inequality and an index of economic complexity, shadow economy, GDP per capita and trade openness. The results obtained from the self-explanatory approach with wide panel breaks (Panel ARDL) show that with the increase of the shadow economy, income inequality first has an upward trend and after a stage it starts to decrease, in other words, an inverted U-relationship. There is a form between income inequality as a dependent variable and shadow economy as an explanatory variable in the studied countries. In addition, there is a U-shaped relationship between income inequality as a dependent variable and economic complexity as an explanatory variable. As economic complexity increases, income inequality first decreases and then gradually increases. Also, empirical findings show that trade openness reduces income inequality, while economic growth increases inequality. Based on this, it is suggested that considering the complexity of these relationships, politicians and statesmen should consider the socio-economic status of these two issues (economic complexity and shadow economy) when formulating policies related to income distribution.Although various studies have examined the effect of economic complexity and the shadow economy on income inequality, the nonlinear effect of economic complexity and the shadow economy on income inequality, which plays an important role in reducing problems in the economic, political and social fields of countries, has been investigated to a limited extent. has taken. The main purpose of this article is to investigate the impact of economic complexity and shadow economy on income inequality in 29 member countries of the Organization for Economic Cooperation and Development (OECD) during the period of 1995-2020. For this purpose, the Gini coefficient is considered as an index of income inequality and an index of economic complexity, shadow economy, GDP per capita and trade openness. The results obtained from the self-explanatory approach with wide panel breaks (Panel ARDL) show that with the increase of the shadow economy, income inequality first has an upward trend and after a stage it starts to decrease, in other words, an inverted U-relationship. There is a form between income inequality as a dependent variable and shadow economy as an explanatory variable in the studied countries. In addition, there is a U-shaped relationship between income inequality as a dependent variable and economic complexity as an explanatory variable. As economic complexity increases, income inequality first decreases and then gradually increases.