No abstract

Investigate the causes of changing the oil price and modeling for predicting its volatility has always been one of the most important fields of Iran's economic literature study due to its position in Iran's economy. On the other hand, oil price volatility lead to the difficulty in the development programs. Empirical studies show that oil prices volatility are caused the structural bottlenecks (trade balance bottleneck, budget bottlenecks, etc.) in Iran's economic.

One of the most important sources of income for governments in most countries of the world is taxation. The purpose of this study is to review and compare the two strategies of tax collection and exemption from interest on bank deposits. SWOT analysis questionnaire was prepared for both tax collection and exemption modes and was given to ten groups and expert of stakeholders )1041 questionnaire(. Scoring was based on the Likert scale and SWOT analysis was ranked based on SPACE Matrix. The results showed that the most important weaknesses and threats for taxation of interest on bank deposits are reducing people's willingness to deposit in banks and increasing investment in unproductive units such as investing in currency, commodities and coins, respectively. The most important weaknesses and threats for tax exemption were the reduction in the cost of money to banks, the reduction in the supply of labor, and the increase in the ultimate desire to consume, respectively. The results showed that in general, the management strategy of taxing the interest on bank deposits in the whole statistical community is aggressive and defensive for tax exemption.