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Azadeh Mehrabians, Parima Bahrami Zonooz, Roya Seifipour, Narciss Aminrashti,
Volume 12, Issue 45 (11-2021)
Abstract

Capital adequacy ratio is one of the most important indicators in analyzing the situation of banks in order to manage banks against risks such as bankruptcy and their inability to meet obligations. This controls the risk management of banks. The aim of this paper is to investigate the effect of banking variables on the capital adequacy ratio (CAR) in private banks in Iran during the period 2011-2018 and in Malaysia quarterly during the period 2012:01-2019:04 by Threshold Auto regression Method. The results showed that the CAR in the low regime with four lags had a negative effect and in the high regime had a direct effect on the CAR of Iranian banks. But it did not have a significant impact on the Malaysian banking system. The share of bank deposits in Iran in both regimes has a negative effect on the CAR. But it had a direct effect on the Malaysian banking system in the high regime. The size of the bank in the low regime had a direct effect on the CAR of private Iranian banks. But in Malaysia, in both regimes, it had a direct impact on the capital adequacy ratio. The share of credits in both regimes had a direct impact on the CAR in Iran. But in the Malaysian banking system in both regimes had a negative impact on the CAR. Liquidity in the low regime has a negative effect on the CAR in private Iranian banks. But in the high regime did not have a significant effect. While in the high regime, liquidity has a direct and significant effect on the CAR in the banking system of Malaysia. Returns of assets in the low regime do not have a significant effect on the CAR of Iranian banks. But returns of assets in the low regime have a direct and significant effect and in the high regime have a negative effect on the CAR in the Malaysian banking system. Financial leverage in the low regime does not have a significant effect on the CAR of Iranian banks, but in the Malaysian banking system in the low regime has a negative effect and in the high regime has a direct effect.

Mrs Roghayeh Soltani, Dr Roya Seifipour, Dr Mir Hossein Mousavi, Dr Saman Ziaee,
Volume 13, Issue 49 (12-2022)
Abstract

Applying a favorable tax system has important conditions such as justice and efficiency, therefore, consumption tax and income tax will comply with the principles of benefit and ability to pay. In this regard, value added tax is known as the most important innovation of the 20th century in terms of tax collection on consumption. Since increasing government revenue is one of the important goals of imposing this type of tax, the government has tried to determine the rate of this type of tax effectively and efficiently. Disproportionate increase in value added tax rates can have negative social effects on inflation, economic growth, income distribution, and general well-being in society. It may also have disruptive effects on other variables and sectors of Iran's economy. To manage the rate increase, one approach is to simulate and examine its consequences and effects on macroeconomic variables in the form of a multi-regional calculable general equilibrium model (MRCGE). Three different scenarios were applied and examined to simulate the shock effects of the increase in the value-added tax rate (12% , 15% , and 20 %) on four macro variables of Iran's economy: inflation, gross domestic product, consumption, and investment.  The simulations were conducted at the country level using a multi-regional calculable general balance model, known as the ORANI-G Iran model, using the 2016 input-output table and regional accounts of the country. The results indicate that the effect of increasing the tax rate on value-added will increase inflation and investment and decrease GDP and consumption.
 

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