The tax challenges of digitalization have been to the forefront national and international discussions on public revenues in recent years. digital transformation is seen as being an exacerbating factor erosion bases shifting profits low jurisdictions, particularly by multinational companies, thus reducing for governments. While there a large literature examining role ICT raising economic growth...

Tax and economy go hand in hand, whenever any overhaul tax structure takes place, it becomes essential to evaluate its effect on sector concerned businesses. The present study examines the of Goods Service (GST) Indian Micro, Small Medium Enterprises (MSMEs) business performance. Data were collected through a structured questionnaire from 404 registered MSMEs. partial least square equation mode...

S tructural change is defined as a change in the relative weight of the important constituents of the macro-economic indicator such as production, taxes, imports and exports, workforce etc. Since the structure change is one of the main reasons for the growth and economic development of countries, the investigation of the trend of changes in economic important constituents is important. Tax...

Holtz, F., Behrens, H., Dingwell, D.B. and Taylor, R.P., 1992. Water solubility in aluminosilicate melts of haplogranite composition at 2 kbar. In: Y. Bottinga, D.B. Dingwell and P. Richet (Guest-Editors), Silicate Melts. Chem. Geol., 96: 289-302. The compositional dependence of H20 solubility was investigated at 2 kbar and 800 °C in haplogranite melts (system SiO2-NaAISi3Os-KA1Si308 or Qz-Ab-O...

Thermophysical properties of dense supercriiicai water with special emphasis on dielectric permittivity are discussed. Phase diagrams and some critical curves of the binary systems H20—H2, H2O—N, H20—02, H20-CH4 and H20-He to 450 °C and 200 MPa are shown. H20-He tas a type I critical curve. A rational equation of state to calculate phase diagrams and critical curves for polar—non polar systems ...

The present paper thoroughly explores second-best efficient allocations in an adverse selection insurance economy. We start from a natural extension of the classical model, assuming less than perfect risk perceptions. We propose first and second welfare theorems, by means of which we describe efficiencyenhancing policies. Notions of weak and strong adverse selection are promising for interpreti...

The behavior of exchange rate in various exchange markets is not seemingly predictable, while there are different forecasting methods to do so. One of these methods is to use fractals to identify exchange rate behavior. This paper has made attempts to explore the properties of fractals in Iran’s exchange market in order to it can predict and analyze the trend of exchange rate. Accordingly, th...

factor demand behavior such as energy demand has an important role in the economic analysis. this issue is a major concern in the developing countries (e.g. iran) which are benefited from vast energy resources. in this paper, the third generation of factor demand models is used to analyze the behavior of capital adjustment in the iranian manufacturing industries. the dataset covers the two-digi...

abstract main objective of this paper is the investigation the effect of support policies of government on income risk of poultry producers in iran for the 1989-2006. ccv index was used to investigate amount of variation that cause each support policies (market price support, support of agricultural inputs, outputs insurance) on income risk variation of producers. the results of this study show...