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unknown
author
text
article
1998
per
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Journal of Economic Research (Tahghighat- E- Eghtesadi)
University of Tehran
0039-8969
33
v.
1
no.
1998
https://jte.ut.ac.ir/article_25450_4a05f857970b223c6d8bb982816aface.pdf
Economic ID Code, Cashflow & Commodity Flow System, and Its Role in Tax
Collection a case study of the Islamic republic of iran
دکتر محسن
نوربخش
author
text
article
1998
per
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
Journal of Economic Research (Tahghighat- E- Eghtesadi)
University of Tehran
0039-8969
33
v.
1
no.
1998
https://jte.ut.ac.ir/article_25451_e69cd0cbb2423807c5f6268606315c24.pdf
The two-Stage Estimation of Energy Consumption Function in Iran industry; Based on Logic
Model
سید حسین سقائیان
نژاد
author
محمد رضا علیپور
جدی
author
text
article
1998
per
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
Journal of Economic Research (Tahghighat- E- Eghtesadi)
University of Tehran
0039-8969
33
v.
1
no.
1998
https://jte.ut.ac.ir/article_25452_a7786d010a34ba69b7ad771b47884a46.pdf
The Role of Governments in Dynamic Economic Development
محمود
توسلی
author
text
article
1998
per
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
Journal of Economic Research (Tahghighat- E- Eghtesadi)
University of Tehran
0039-8969
33
v.
1
no.
1998
https://jte.ut.ac.ir/article_25453_1bf4841664a7389dbd4c3239d39a8dd9.pdf
The Estimation of Residential Demand for Electricity: A Case Study of Isfahan
Province
اکبر
توکلی
author
جعفر
بحرینی
author
text
article
1998
per
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
Journal of Economic Research (Tahghighat- E- Eghtesadi)
University of Tehran
0039-8969
33
v.
1
no.
1998
https://jte.ut.ac.ir/article_25454_523801d25692892fa32f876e19177ada.pdf
Introduetion & criticism of Helmout Arndt Evolutional
Economic Theory
هادی
صمدی
author
text
article
1998
per
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.
Journal of Economic Research (Tahghighat- E- Eghtesadi)
University of Tehran
0039-8969
33
v.
1
no.
1998
https://jte.ut.ac.ir/article_25455_a5335493b4afc4a03b9c903074af1b40.pdf
-
unknown
author
text
article
1998
per
-
Journal of Economic Research (Tahghighat- E- Eghtesadi)
University of Tehran
0039-8969
33
v.
1
no.
1998
https://jte.ut.ac.ir/article_25456_e955791066965ac1911d3f063b3a7f82.pdf