The purpose of this study is to analyze oil and tax revenues in the Iranian economy. Applying the stochastic dynamic general equilibrium approach, a model for the oil exporting economy was simulated. In order to recover the tax system, oil and tax revenues added to the model as a part of government’s revenue. The present study applies Dynare software with Matlab to estimate the model’s parameters by Bayesian statistical techniques based on Monte Carlo method with Markov chain in the form of Metropolis-Hastings algorithm. The period of study is from 1368 to 1396 in a quarterly setting. In order to analyze the shocks, two scenarios were designed. In the first scenario, it was assumed that the government has oil revenues and all oil revenues are spent by the government so that the government does not rely on tax revenues. In the second scenario, it is assumed that 40% of the government's oil revenues are injected into the Development Fund and a percentage of it, is allocated to facilitate the production sector, and the government mostly relies on the taxes. The results show that the tax and oil shock by reducing dependence on oil and reliance on tax revenues, has negative impact on macroeconomic variables in the short term, but in the long run, with increasing tax revenues, production and, consequently, investment, consumption, employment has increased. JEL classification: H21 C13، E17، G5

In this study, leaming intensity is measured in terms of labor cost savings and productivity growth through experience, as well as the effects of mergers  and acquisitions on technology learning using a learning curve and its effects on the performance of oil, gas and products companies. Oil listed on the Tehran Stock Exchange will be evaluated.The novelty of this article is to explain the direct and indirect effects of M&A (mergers  and acquisitions) in technology learning that leads to the learning curve model with the M&A factor in the oil, gas and petroleum products It can be seen that traditional learning through experience has not reduced costs by increasing cumulative production in refineries and petrochemical companies. Economies of scale have also failed to reduce operating costs by increasing production at refineries. Learning by research in refining and petrochemical companies has also reduced operating costs by a year, but is less severe. This study also shows that there is no direct effect of mergers and acquisitions on technology learning in the combination of refining and petrochemical companies. In addition, the indirect effects of mergers and acquisitions on technology learning are seen only in petrochemical companies.

The results of the present study showed that according to the selective separation analysis index in 1360, the physical-spatial structure of Abadan was of the type of concentration with relative selective separation. The results of the t-test indicate that there is a significant difference between the areas related to the oil industry and other urban areas of Abadan in terms of the texture index. As the results derived from Moran's model showed, by creating more services, the oil industry was able to provide the basis for many dense constructions in its dependent localities compared to other localities and the basis for creating a kind of intense physical concentration and a concentrated and cluster growth pattern. But in 1390, many neighborhoods with a percentage of dense tissue appeared in the structure of the city, causing very dense neighborhoods to be scattered in terms of urban texture in Abadan, and the pattern of physical growth changed from concentrated and clustered in 1360 to a pattern of less concentration (scattered) and randomly change 1390. Also, the results of Pearson's correlation coefficient test show that there is no strong and significant relationship between the immigrants who entered the city and the number of oil industry workers, and the number of construction permits issued. Therefore, from 1360 to 1390, a factor such as the reconstruction of the city after the war, together with other physical-spatial changes, influenced the city's mode and expansion and pushed the city's growth pattern from a cluster to a scattered one.

The relation between economic development and democracy; and between oil and democracy has been tested from various points of view. The aim of this article is to find the possibility of economic development and democracy in the oil exporting countries, and it concludes that the formation of civil institutions and civil society helps bringing democracy to the countries with rentier economy by making the government transparent and responsible, and makes possible for these countries to reach economic and human development.