درخت حوزه‌های تخصصی

In most countries, a major source of government revenue is funded through taxes. Tax share of total public revenues is different among countries and the rate depends on the level of development and economic structure. For this reason, the necessity to understanding of causes, aggravating factors, tax evasion, providing practical solutions and scientific recommendations will be inevitable. According to the current study by using a smooth transition regression (STR) and annual data from 1971-2015, we investigate the effects of direct financing through amendments of direct tax law on economic growth in Iran's conventional model of economic growth. The results of this study, along with the theoretical foundations and the prevailing belief of most economists, showed that the effect of different methods of financing through direct taxes on economic growth in Iran conditional on the state of the economy, in particular in accordance with the results of investment. It means that in the first regime, when the investment share of GDP is became less than 34/05 percent, financed by oil revenues has negative effects and financing through tax revenues had a positive effect on economic growth. But in the second regime, when the investment share of GDP is more than 28/01 percent, the financing of both oil and tax revenues had a positive effect on economic growth. Although in the second regime and by increasing the investment to keep pace with positive impact on the severity funded through tax revenues increased.

Purpose- With the physical expansion of cities, some surrounding villages are incorporated into the city as new neighborhoods. These areas, due to their rural backgrounds, differ from newly developed urban neighborhoods in physical, social, economic, and cultural aspects. Social issues, particularly behavioral problems, are one of the challenges in these areas. The neighborhood of Noh-Dareh in Mashhad (with a rural background) faces such a challenge. The Saber Street (located in Noh-Dareh) is the intersection of formal and informal settlements and has a strategic location due to its proximity to the Kuh Park. However, the occurrence of certain inappropriate behaviors has led to a decline in its efficiency and attractiveness for residents. This study aims to propose design recommendations for Saber Street to improve user behavior patterns.Design/methodology/approach- This research is mixed-method (quantitative and qualitative). After collecting library resources (behavior, environment, and perception), user behaviors were identified by using qualitative techniques (observation, behavioral mapping, and interviews). The obtained data were then categorized into conditions, actions, and consequences through qualitative analysis using MaxQDA. Subsequently, based on the typology of existing micro spaces, design recommendations were proposed based on behavioral patterns.Findings- Behaviors in the micro spaces of the mentioned street are often solitary, involving short and unconventional pauses due to the lack of diverse activities, psychological insecurity, inappropriate lighting furniture, and inconvenient climatic conditions. These results are reduced identity and increased insecurity, social damages, and inefficiency of activities.Practical implications- To improve these conditions, it is suggested to enhance urban management control, adopt supervisory policies through the design of frontages, allocate collective activities in the space, organize various events, and provide welfare and comfort infrastructure and equipment.Originality/Value- Considering the presence of social conflicts in neighborhoods with rural backgrounds, such as social damages, activity inefficiency, and ultimately resident dissatisfaction, the innovation of this study lies in identifying the context and causes of inappropriate behavioral patterns in these neighborhoods.