In 2014, a series of reforms, called as the Health Sector Evolution Plan (HSEP), was launched in the health system of Iran in a stepwise process. HSEP was mainly based on the fifth 5-year health development national strategies (2011-2016). It included different interventions to: increase population coverage of basic health insurance, increase quality of care in the Ministry of Health and Medica...

This study extends our understanding about the interrelationship between taxation policy, democracy and financial performance in local governments. Every government, particularly ones, would like to make their residents more willing pay taxes. Based on trend of making authorities less reliant national budgets ever-increasing expectations that they provide high quality services, we investigated ...

underground economy affects important indexes such as formal gdp, unemployment, consumption, production and etc. therefore it is necessary to identify elements and factors which affect underground economy to restrict it. surveys and studies indicate the size of iran’s underground economy is high and taxes, quantity and quality of regulations and performance of formal economy are the important f...

Road construction, upgrades, and maintenance have largely been financed by a gas tax since the first tax on fuel was instituted by the federal government in 1932. Monies from the gas tax and other sources are deposited in the Highway Trust Fund to handle the country’s transportation infrastructure needs. States also tax fuel to varying degrees. As a result the average fuel tax paid by U.S. driv...

the corporate income tax rate plays a worthwhile role in developing fiscal and tax policies for companies, lawmakers and analysts. so, one of the most important issues in tax field, is to determine effective tax rates. the study and scientific calculations of the effective tax rates provide an enhanced tax justice and a careful study of tax pressure on taxpayers would be possible. the objective...

While Peer-to-Peer streaming has become increasingly popular over the Internet during recent years, the proper allocation of available resources among peers in a resource constraint environment, remains a challenging problem. In a resource constraint environment, the allocated resources and thus delivered quality to individual peers should be proportional to their contribution to the system, i....

laffer curve indicates relationship between tax rate and tax income. the aim of this paper is estimating of laffer curve in iranian economy. to do so, we have used threshold regression method. empirical results indicate that since the tax rate is low (the threshold value is less than 0.0848) in two-regime model, tax rate and tax income have a significant positive relationship, but when the tax ...

This study aims to investigate the reliability and validity of a new version tax compliance scale. The scale extended Fischer’s et al model by drawing more constructs question items from theoretical literature review, empirical results previous studies similar questionnaires different countries. There were 39 refined through process pilot (n = 53) for initial reliability. Finally, complet...