The main purpose of this paper is to investigate the impact of OIL REVENUES on OIL-exporting countries’ tax REVENUES. To do this, countries have been divided into two group including low and high level, in terms of the degree of trade openness, and the considered model has been estimated by using countries panel data during 1998 to 2014. The results show that OIL REVENUES have had a significant negative impact on tax REVENUES, in both groups of the mentioned countries. In addition, the other variables don’t have any significant impact on tax REVENUES in countries with low degree of trade openness, while they (except GDP) have significant positive impacts on tax REVENUES in countries with high degree of trade openness.

One of the goals of the fourth and fifth Iranian development plans is to reduce the dependency on OIL REVENUES and replacing tax REVENUES would be the best alternative in this regard. The present study is examining the relationship between tax REVENUES share and other government’s REVENUES (including OIL REVENUES) shares in Iran during 1978-2014 (1357-1394 corresponding to Iranian calendar). For this purpose, the net effect of applying a combined shock including increasing one-unit in tax revenue along with decreasing one-unit in OIL REVENUES is studied on tax REVENUES, OIL REVENUES, budget deficit and the price index; by estimating a system of simultaneous equations and using Vector Autoregressive method (VAR). The results indicate that the initial instability effects of the mentioned shock are removed within 8 to 10 periods. Therefore, can be declared that there is a possibility of replacing OIL REVENUES by tax REVENUES, without undesirable impact on the considered variables’ long-term conditions.

In this paper, using a DSGE model, analysis the impact of OIL REVENUES on Iran᾽s economy. The OIL sector and consequently the price of OIL has played an important and decisive role in the economy of OIL-exporting countries in the two main areas of creating the general budget of the government and influencing the government's expenditures and providing foreign exchange, and in this way a major share of production and income. National and its fluctuations have been appropriated. If the central bank decides to hold part of the foreign exchange obtained from OIL REVENUES as reserves to reduce the appreciation of the real exchange rate, while the government continues to spend OIL REVENUES, changes in macroeconomic variables it is significant. A policy mix that results in full spending and partial absorbing the OIL revenue generates demand pressures and results in increase in real interest rate. In contrast, a policy mix that result in partial spending and partial absorbing the OIL revenue causes increase in the level of consumption and wages

The aim of this paper is investigating the impact of OIL REVENUES on institutions in 18 selected OIL exporting countries for the period of 1996 to 2012. Using the PVAR approach, a model of four variables, i.e. economic growth, inflation, economic freedom, and OIL REVENUES, is estimated. The Granger causality test results show that OIL REVENUES is the Granger causality of economic freedom. Further, related test shows that the model is stable. Finally, using the impulse response functions, the impact of OIL REVENUES on economic freedom and other variables of the model is examined. The results suggest that OIL REVENUES reduce the quality of institutions in the selected OIL exporting countries.

This quantitative research was conducted with a positivist paradigm to evaluate the methods that could increase tax REVENUES from government REVENUES using OIL dependency reduction. The researcher used the annual data of Iran during 1978-2019 to analyze the research model. In addition, a generalized torque technique was applied in the EViews software to estimate the model. According to the results, the variable of OIL REVENUES had the most significant effect on the government REVENUES, followed by the revenue of sales and consumption tax and value-added tax (VAT), indicating that the government could easily reduce OIL REVENUES by efficient policies and replace this source of income with the revenue from sales and consumption tax and VAT. On the other hand, the revenue from wealth tax had the least significant impact on the government REVENUES, which was possibly caused by the inefficiency of reception methods or the inability to be identified. Further assessment in this regard could help governments identify extremely more appropriate revenue resources to extract less OIL and control social inequity. An important issue observed in this study was the reverse coefficient of the revenue from corporate tax. Most of these companies may be manufacturing and industrial units, and given the pressure of economic and political issues and inflation on the country, they have mostly reacted to enormous taxes, had tax evasion, or reduced their production level, which has, in turn, increased the rate of unemployment and decreased the national gross domestic product, thereby reducing the government REVENUES.

Purpose: The OIL revenue is considered a key variable in economic policies, which has always been in the focus of politicians and economists as a key variable in developing economies. OIL revenue fluctuations are one of the limitations of economic growth and cause the withdrawal of resources from the economic cycle. Their allocation to activities with low productivity and efficiency reduces economic growth. In countries with an environment of low institutional quality, OIL revenue fluctuations can encourage rent-seeking activities. This is especially true in less developed countries with a large public sector, inadequate management, and complex and inefficient tax systems. In Iran, due to the relatively large and inefficient public sector, low institutional levels, and rich natural resources, rent-seeking is rather prevalent. According to this discussion, the purpose of this study is to investigate the effect of OIL REVENUES on tax REVENUES under conditions of tax rent-seeking. To this end, the dynamic stochastic general equilibrium model (DSGE) is used to examine the period of 1991-2020. Rent seeking is the competition of individuals and the government for financial privileges. This competition is for subsidies, higher income transfers, and lower taxes. Therefore, the available resources are allocated to rent-seeking instead of productive activities. Among economic variables, OIL REVENUES are a key indicator affecting macroeconomic performance. Until now, there has been no study on the effects of OIL REVENUES on tax REVENUES under conditions of tax rent-seeking, as one of the country's economic challenges. The aim of the present study is to investigate this issue.Methodology: The purpose of this research is to model Iran's economy under conditions of rent-seeking and increased OIL REVENUES. In order to evaluate the effects of OIL REVENUES on tax REVENUES, the general stochastic dynamic model was applied. The overall structure of the model designed in current research includes five main sectors: households, firms, OIL, government, and the central bank. It resulted in 22 equations with 22 unknown variables. The employed data are the seasonal data of Iran’s economy for the period of 1991-2020 provided by the time series bank information of Iranian’s Central Bank and the Iranian Statistical Centre. After linearizing the model equations, the coefficients of the model were calculated using the quantification method. Then, the designed model was run in the Dynare software, and the instantaneous feedback results related to the shock of OIL REVENUES were obtained.Findings and discussion: The results indicate that an increase in the OIL REVENUES initially leads to an increase in prices, imports and government's tax REVENUES, but, later on, due to the increase in the price and the decrease in purchasing power, the motivation of people for tax rent-seeking increases, and part of the tax REVENUES are not realized. This is consistent with both the theoretical foundations of the economy and the observed evidence in the country. However, the realization of OIL REVENUES reduces the motivation of the government to create a precise tax system, and the government makes less effort to establish optimal tax systems and realize tax REVENUES, which leads to an increase in the motivation to tax REVENUES rent-seeking. In other words, tax evasion rises. Therefore, the motivation of households to reduce working hours and rent-seeking from the government's tax REVENUES increases. A part of the tax REVENUES, enters the household budget rather than the government budget, and the force labour devotes part of its productive working hours to non-productive work (rent-seeking).Conclusions and policy implications: Furthermore, an increase in the OIL REVENUES leads to decreased government's tax REVENUES under conditions of tax rent-seeking. Consequently, households are motivated to reduce the working hours, and rent-seeking from tax REVENUES increases. In Iran's economy, the tax system has been reformed over the past years, but, due to structural problems that are rooted in economic, cultural and political factors, the tax system is not efficient. A part of the tax REVENUES is included in the household budget instead of the government budget. Since, the reduction of rent-seeking leads to the increase of productive activities, it is suggested that economic policy makers formulate tax systems so as to limit the space for earning rent in the country. Through increasing productive activities, reducing transaction costs, improving productivity, increasing investment, and ensuring greater transparency and stability of monetary and financial policies, the government can play an important role in the institutional quality of the society and thus reduce the tendency of people for rent-seeking.

In OIL-abundant countries, OIL REVENUES, due to various reasons such as mismanagement, can influence the economic and social conditions and hinder development.This paper examines the relationship between OIL REVENUES and social capital in Iran during 1976-2007. To do this, the Autoregressive Distributed Lags (ARDL) approach and bound testing approach for co-integration are used to analyze data and estimate the model. The results indicate that OIL REVENUES as an indicator for abundance of the natural resources have significant and negative influence on social capital. In addition, GDP per capita has positive impact on social capital in Iran.

Entering upon the 21st century, OIL as a vital source and strategic energy is still playing important role in the life of OIL-rich countries. Acquisition of this valuable energy led to a profound change and transition in the socio-political structure of these nations. It was these transformations that led theorists such as Mahdavi, Beblavi and Lavisyani to present their views about rentier states. Based on these theories, the countries where income from underground resources (preferably OIL) forms 42% of their total REVENUES are called rentier states. Iran, too, is one of the principal petroleum producing and exporting countries that according to available figures and data has accounted over 42% of its entire income from OIL until the last few years. Some of the Iranian researchers believe that the OIL REVENUES to the state treasury have largely caused centralization and the emergence of modern government particularly absolutism. Studying OIL REVENUES as an independent variable, the current piece of research aims to highlight and deliberate their impacts on the centralization of political powers. Consequently, with historical-descriptive research methodology, it tries to find answers to the queries such as: Whether the present Iranian state can be considered a rentier one? Whether or not spatial distribution of political powers in Iran has been affected by OIL REVENUES over the last hundred years?The paper concludes that although OIL incomes especially during the second Pehlavi era have been key factor in strengthening political powers. But in the first Pehlavi era or presently, despite the fact that the state is not dependent on OIL REVENUES, even then we are witness to the process of centralization of political powers. Therefore, it can be said that OIL incomes though laterally have been effective in the absence of spatial political power but that cannot be the actual reason.

OIL price fluctuations in global markets have a significant impact on the economic structure of OIL-dependent countries. Resistive economy is to lead to an optimal allocation of resources in a dynamic and sustainable manner during events and crises or on the path to goals. Therefore, the recognition of the direct and indirect consequences of Iran's economy's dependence on OIL REVENUES and its impact on economic variables is very important to have a proper policy in the event of a crisis in line with the resistance economy and reduce the country's economic dependence on OIL REVENUES. In this paper, the three consequences of effective real exchange rate fluctuations, GDP changes and deindustrialization have been evaluated in the framework of vector error correction model. To this end, the VECM method has been used during the period 1991: 01 to 2015: 04. The results indicate that there are three co-integration relationships based on the consequences; as the 10 percent increase in OIL prices will increase real exchange rate by 5 percent, GDP decline will be 0. 7 percent, and the reduction in the non-trade output ratio to exchangeable production will be 11 percent. Also, the results of the calculations show that the indirect consequences of OIL price fluctuations through foreign reserves of the central bank and the ratio of government spending on real exchange rates, through the real exchange rate on GDP and through industrial productivity, affect the non-exchangeable production ratio to exchangeable production.

Foreign trade is a significant component in economic development. It is source of revenue for investment in new technology, expanding internal market, productivity growth and increase in production capacity for economic development. On the other hand, accepting the importance of the agricultural sector in the current economy and the country's future and the emergence of non-OIL revenue from it it is necessary to pay more attention to agricultural trade.The purpose of this study is to determine factors affecting trade of agricultural products is in period of 1973-2013. The pattern of export and import of agricultural are estimated with the vector error correction model (VECM). The results showed that agricultural production, OIL revenue and third national development plan had positive impact. The official exchange rate had negative effect on imports and positive impact on the export of agricultural sector, while agricultural producer price index effects in the opposite direction of official exchange rates. Liquidity volume and economic sanctions had negative impact on export of agricultural Sector, whereas the impact of targeted subsidies on agricultural exports was positive.