The most widespread economic problem today seems to be an abrupt decline in GDP and deep recession. Consumption is one of the most important elements constituting GDP, whose growth leads to GDP growth and thus the economic growth. In this study, the effect of value added tax on consumption has been examined especially on the developing countries. In details, the effects of VAT on the consumption of 19 developing countries for duration of 1995 to 2010 were investigated. At first, VAT was incorporated the consumption function and its impact on the consumption and consequently the saving was explored because consumption and saving are interrelated. For analysing the data, the GMM panel was employed because of the structure of the model. The results revealed that VAT, with a lag, influences the consumption negatively while this finding is consistent with the research literature background as well as Duesenberry theory and the consumers' consumption habits.

In recent decades, companies have become more focused on the export market and cross-border trade. Companies use international expansion to grow, increase profits and sales, maintain a competitive market position, and compensate for the presence of foreign companies in their market. The purpose of this study is to examine the impact of export marketing capabilities and diversification of export entry on export performance, with inefficient competition and organizational barriers acting as moderators. This study is applied, descriptive, and survey-based. The statistical population consists of 67 Niro Motor Industrial Company senior, middle, and production line managers. In this study, the census method was used for sampling. In order to collect data, a questionnaire was extracted from previous studies, and its validity and reliability were confirmed by tests. Structured equation modeling and Smart PLS software were used to analyze the collected data. This study's findings show that greater levels of product innovation and market responsiveness as a result of export marketing capabilities have a significant impact on export performance.

In recent decades, companies have become more focused on the export market and cross-border trade. Companies use international expansion to grow, increase profits and sales, maintain a competitive market position, and compensate for the presence of foreign companies in their market. The purpose of this study is to examine the impact of export marketing capabilities and diversification of export entry on export performance, with inefficient competition and organizational barriers acting as moderators. This study is applied, descriptive, and survey-based. The statistical population consists of 67 Niro Motor Industrial Company senior, middle, and production line managers. In this study, the census method was used for sampling. In order to collect data, a questionnaire was extracted from previous studies, and its validity and reliability were confirmed by tests. Structured equation modeling and Smart PLS software were used to analyze the collected data. This study's findings show that greater levels of product innovation and market responsiveness as a result of export marketing capabilities have a significant impact on export performance.