The Study of changing the Direct Tax Act made in 1380 on Dividend Policy

Authors

1 Assistant Professor of Accounting, Mazandaran University, Mazandaran, Iran.

2 Assistant Professor of Accounting, Alzahra University Tehran, Iran.

3 M.A. of Accounting, Mazandaran University, Mazandaran, Iran.

Abstract

If a classic government has been the most ideal states with economists about 150 years ago today the most ideal government from the economists viewpoint is the government of welfare and it is due to specifying the market weaknesses more and more setting forth the market failure in a new sector such as distributing the income and social security, government is that a state has the responsibility of security the welfare of it is subjects. Methodology of this study is descriptive method and based on the cause and effect method tried to study the role of state budget composition on the social welfare.In order to perform the aforesaid matter to analysis the effect of state budget composition on the social welfare the economic evaluation models have been used for Iran economics during the years 1981-2003. The most important results obtained indicate that the state well-proportioned expenditures have had a positive effect on the social welfare. But the attractive point is the composition of state well-proportioned expenditures including the education and health expenditures from which that of education is the heaviest and that of the health stand as the next priorities. The state oil incomes have positive effect for the social welfare. The coefficient state military force expenses bear a positive mark for the social welfare. But since the statistic coefficient of state military expenditures is not meaningful, it seems that the aforesaid expenses have not any effect on the social welfare.

Keywords

References

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History

  • Receive Date: 03 February 2008
  • Revise Date: 17 October 2007
  • Accept Date: 20 February 2009

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