مطالب

This study aims to design a model to realize real estate income tax in Tabriz city with due attention to the tax collection process. According to the related literature, the variables of "tax payment," "real estate," "tax evasion," "investment incentive," "rent and real estate speculation," and "advertisement in tax collection" are considered as key variables, affecting the conceptual model of real estate tax system. According to the dynamic systems method, the interaction and relationships between variables are shown by state-flow diagrams based on the literature and experts' opinions. These relationships are finally simulated by Vensim software. The results show that advertisement has a significant effect on the amount of taxes paid by taxpayers. Tax transparency has also reduced rents for taxpayers and ultimately reduced tax evasion and timely tax collection in the estimated budget of real estate resources and single-occupancy jobs. Scenarios show that lowering the tax rate in the trading and business market and large corporations and businesses' rental income are strongly influenced by tax revenues.

Signing a preferential trade agreement between Iran and the Eurasian Economic Union (EAEU) has created a suitable context for the expansion of trade interactions between the countries of this region. With respect to this context, this paper examines food trade potentials between Iran and Russia as two neighbors with significant economies. Product codes are chosen from the 21 categories of the integrated tariff system based on the global definition of food. Data analysis is based on four trade criteria including the Allen cosine measure, the Revealed Comparative Advantage measure, the simple estimate of trade potential measure, and the Drysdale index over the years 2001–2017. These indices illustrate that Iran and Russia have high trade capacities for some items in certain food groups, and that they can facilitate the process of economic integration through reinforcing regional interactions and intra-region trade expansion, while safeguarding national interests and improving national security. The paper concludes that Iran’s food exports to Russia in a particular set of commodity codes enjoy the potential of expansion due to structural similarities between the countries’ food exports, the increasing trend of Iran’s food export potential to Russia, the increasing advantage of these commodity codes in Iran’s export to the world, and the increasing trade expansion opportunities from Iran to Russia.

The rise of the far right is one of the significant challenges facing European countries;  the growing Eurosceptic and nativist attitudes in Central Europe have resulted in transforming regional alliances according to anti-immigration concerns. Despite the fact that the Visegrád 4 group, (Poland, Hungary, the Czech Republic and Slovakia), was founded in the early 1990s with the aim of detaching itself from the legacy of communism and pushing towards the Western liberal democracy, it has recently become a base to oppose EU and promote nativism and illiberal democracy. Adopting a descriptive-analytical approach, this paper reviews the rise of nativism and Euroscepticism with a historical perspective, through an examination of the political geography of Central Europe. Findings reveal that the influxes of refugees to Europe and increasing xenophobia, along with cultural concerns, specially about Muslims, have been the driving force behind the growth of the far-right parties. Additionally, the geopolitical situation of these countries and the external borders of the European Union have an important role in turning the refugee crisis into a driving factor of Euroscepticism.

Human communication and interaction with architectural spaces need unders tanding and information from their surroundings. Since there is a difference between males' and females' attitudes towards the universe, their priorities lie in unders tanding the environment as well as the process of perceiving and recognizing them. This s tudy aims to inves tigate the relationship between space perception based on gender and its effect on architecture design, which could be identified by recognizing gender's components and unders tanding the perceptions of peripheral people, which decline the difference between perceptions of both genders. Accordingly, this articles tudies the factors affecting the formation of the relationship between gender and perception and the components of perception based on Ges talt's theory and its impact on design quality. The research method used in this paper is a descriptive-analytical method with a visual image ques tionnaire and data collection was conducted through librarydocumentarys tudies of literature review and field s tudies. The population under s tudy in this research is Samarkand Commercial Complex located in Dis trict 5 of Tehran, among which 217 people were examined using Morgan table. Finally, the obtained data were analyzed using SPSS software and considered by inferential and comparative analysis method and the ques tions’ results are identified in the tables. The results show that gender-based perception is that both men and women are in one's perceived desirability, experience, symbiosis and aggregation , however in the perception of other elements of Ges talt, which are known as role and background, common area, common result, similarity, and the proximity is different.

The sociability and quality of behavior settings, according to general psychology data, are the most significant environmental values, measuring which helps to assess the success of environmental and architectural aspects. The present study was aimed at investigating the efficient environmental characteristics for the achievement of sociability in educational space. This issue has been addressed by examining the type and manner of interactions of students at the University of Tehran as well as qualified environmental factors facilitating, or restricting these interactions. In this study, data were collected as a combination of three methods of interview, observation, and questionnaire; with a population of students at the University of Tehran. With regards to statistical investigations, the sample size was 386 taken with a simple random sampling, and the data were analyzed using SPSS22 software. The one-sample t-test was also used for data analysis in order to find a logical relationship between variables. The results have shown that all environmental indicators are of significant importance for students in the formation of social interactions between students.