Volume 32, Issue 63 (2024)
J Tax Res 2024, 32(63): 39-74 |
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Nohebrahim A, Zeinabadi H R, Abbassian H, Taherinejad M. Requirements for optimal allocation of public resources to higher education institutions considering the impact of sanctions and the country's tax capacities. J Tax Res 2024; 32 (63) :39-74
URL: http://taxjournal.ir/article-1-2458-en.html
URL: http://taxjournal.ir/article-1-2458-en.html
1- , navehebrahim@khu.ac.ir
Abstract: (271 Views)
The philosophy behind the establishment of universities is to educate human resources for the purpose of economic and social development. Investment in higher education ensures economic growth. The government should intervene in this area to optimize public resources and guide university development along the right path. The objective of the present research is to assess the requirements for allocating resources to higher education in Iran. For this purpose, key indicators for financial resource allocation have been identified in two categories: demand-driven and supply-driven. Taking into account the impact of sanctions, recommendations for designing a financial resource allocation model for higher education have been proposed. In this study, a systematic review of theoretical foundations was conducted, analyzing 92 selected scientific and research articles. An initial model was proposed based on these findings. Subsequently, through semi-structured interviews with experts and expert panel discussions, the requirements for financial resource allocation were documented, considering the effects of sanctions and the country’s fiscal capacities. According to the research findings, shifting government financial resource allocation indicators from supply-driven to demand-driven in higher education facilitates the achievement of quantitative and qualitative development goals for universities and mitigates the negative impact of sanctions on financial resource allocation to higher education. Additionally, financial resources should be redesigned with greater reliance on tax instruments to ensure financial sustainability.
Type of Study: Research |
Subject:
Management
Received: 2024/12/29 | Accepted: 2024/11/30 | Published: 2024/11/30
Received: 2024/12/29 | Accepted: 2024/11/30 | Published: 2024/11/30
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