رضا روشن

Nowadays, maritime trade plays an important role in the economy of some countries, including Iran. Especially, some of the ports in Iran that are located on the Persian Gulf border carry out container shipping operations. Therefore, in the present study, we investigate the impact of the most important macroeconomic factors on the container trading in Iranian ports in the Persian Gulf. For this purpose, we employed the autoregressive distributive lag (ARDL) approach for the estimating effect of oil price, gross national production, industrialization and exchange rate on the container trading volume. The used data are quarterly. Container business data is related to the ports of Shahid Rajaei, Bushehr, Imam Khomeini, Khorramshahr, Shahid Bahonar, which are obtained from the Ports and Maritime Organization. The results of this study show a negative impact of increasing oil price on Iran's container trading. Moreover, our empirical findings indicate that the effect of industrial indicator (INDS) on the container trading volume is positively. Also, one percent increases in gross national production (GNP) leads to %0.37 increase  in container trading, and one percent increase in exchange rate (EXH)  leads to %.17 decrease  in container trading, respectively. Finally, coefficient of ECM is -0.54. It means that speed of adjustment in the function of container trading volume is relatively high, and in each period, 54 percent deviation from long run direction of container trading volume to be corrected by variables of model.

In this article, the impact of various factors such as whether the company is public or private, certificate of clearance and the company's income on the paying tax situation by 57 large companies in the Sistan and Baluchistan province, has been investigated. Since the dependent variable of tax collection is a binary variable, probit and logit models have been used to estimate the coefficients. The results of using two models show that all three explanatory variables have a positive and significant effect on tax payment by companies. And the biggest effect is related to the certificate of clearance, state of the company, and company's income, respectively. Examining the final effects also shows that as the company's income increases, the probability of paying its taxes has decreased and this is because the company with a larger income pays taxes on time and better because of the fear of the consequences of not paying taxes and also knowing with the rules of paying taxes. Therefore, with the increase in income, the probability of paying the company tax also increases less. The Hosmer-Lemshow statistic also indicates that the models fit well and the model is consistent with the data. It is suggested that the laws be amended in such a way that it is necessary for the companies to complete the accounts so that the government can collect taxes from more companies through this law. and limit the way of tax evasion.