Studies in Humanities
Farideh Mohammadkhani Orouji; Zahra Saeid
Abstract
Adam Smith, the great economist of the world in the eighteenth century, with a proposal on the relationship between education and human capital, pioneered a debate that took more than 200 years to find its true place as a collection of scientific research and in the form of economics. Awareness of the ...
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Adam Smith, the great economist of the world in the eighteenth century, with a proposal on the relationship between education and human capital, pioneered a debate that took more than 200 years to find its true place as a collection of scientific research and in the form of economics. Awareness of the relationship between education and economic growth has led many people to seek their own advancement and the well-being of society, and a huge movement has emerged to gain more knowledge, insight, skills, and information. Amazing and competitive changes in countries around the world in achieving economic development and social welfare as soon as possible and the impact of these developments on various social contexts in the last three decades in Iran have led to more attention to the role and functions of public and higher education. Increasing the role of the education system in the dynamics of social life, the need to pay attention to economic functions and its "cost-benefit analysis" has doubled for the government and the people because increasing social demand for education has increased the amount of education spending in government and household budgets.
Mojtaba Ebrahimi Romanjan
Volume 4, Issue 2 , April 2015, , Pages 134-140
Abstract
Establishing the appropriate grounds for the growth and economic development of a society is one of the most important goals of the tax collection. The main objective of this study is to investigate the way the current tax collection method influences on the economic development of Iran. The population ...
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Establishing the appropriate grounds for the growth and economic development of a society is one of the most important goals of the tax collection. The main objective of this study is to investigate the way the current tax collection method influences on the economic development of Iran. The population is composed of the academic teachers of accounting and economics and senior tax auditors. Three hypotheses are developed and the required data is collected through a researcher made questionnaire which its validity has been confirmed by the academic professors and its reliability has been found to be 84 percent. The findings of t test of the hypotheses reveal that the current tax collection method is effective in enhancing the social welfare but it does not help in increasing the efficiency of the capital market.