چکیده:
The selection of the optimal combination of government fiscal policies within the framework of an optimal budget that leads to economic and welfare goals is identified through its utility function, and the factors affecting it are defined. Determining the appropriate budget size and using public revenues and government borrowing—not just to cover the costs of public, social, and economic affairs, but within the framework of presenting a utility function and applying organizational and economic constraints—becomes feasible. In doing so, the orientation of government revenue resources as well as the variables affecting government utility can be measured. In this article, using time-series data from 1971-1996 (1350-1375 SH), structural expenditure and tax functions obtained from maximizing the government's constrained utility function have been estimated using the Weighted Two-Stage Least Squares method. Then, by considering certain assumptions, the values of the government utility function parameters were measured, and finally, with the parameter values known, the variables of the government utility index function were calculated. The research results show that the orientation of tax revenues and other government revenue sources has been toward current expenditures, while the orientation of oil and gas revenue has been toward developmental expenditures. Then, using the concept of marginal utility, it was concluded that developmental expenditures possess higher utility for the government than current expenditures, which means they provide a higher level of welfare for society. Additionally, increasing taxes to cover current and developmental expenditures ultimately leads to an increase in social welfare, whereas increasing domestic borrowing only leads to an increase in social welfare if it is directed toward developmental consumption.
خلاصه ماشینی:
After that, Deger and Sen[5] (1983), Brown and Jackson[6] (1986) considered various utility functions respectively for "benevolent and absolute government[7], politicians, and public managers.
Given the above, the government's utility function is considered as follows: U = F(SC, PC, EC, SI, PI, EI, (Y-T), OI, OT, D (1) where: Sc: current expenditures of social affairs Pc: current expenditures of public affairs Ec: current expenditures of economic affairs SI: developmental expenditures of social affairs Pl: developmental expenditures of public affairs El: developmental expenditures of economic affairs Y-T: disposable income in the private sector (Gross Domestic Product minus tax revenue) Ol: oil and gas income OT: income from other sources D: budget deficit Expenditures of social affairs include costs related to education, health, social security, etc.
That is, the marginal utility obtained from increasing one unit of development expenditures for public affairs and economic affairs is greater than the increase in the marginal disutility of a one-unit increase in the budget deficit.
Comparing the value of each of the development expenditure parameters with the parameters of the quadratic term related to the budget deficit and taxes shows that if the increase in the budget deficit is due to an increase in the government's current expenditures, it will ultimately lead to negative utility for the government, but if _________________________ 12- Since the tax function is in an over-determined state, more confidence is accepted for the parameter a/6) 22%a/4=, so this value has been considered for a/4.
With development expenditures, current expenditures, and also tax revenue remaining constant in this year, the decrease in government utility in 1365 can be attributed solely to the increase in the budget deficit.
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