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Inequitable Distribution Of Specialists And Hospital Beds In West Azerbaijan Province
Hakimeh Mostafavi , Siamak Aghlmand, Hamed Zandiyan, Minoo Alipoori Sakha , Mohsen Bayati , Sahar Mostafavi ,
Volume 9, Issue 1 (5-2015)
Abstract

Background and Aim: Equitable distribution of resources in health sector is one of the prerequisites of social justice in any society. The aim of this study is to determine inequality in the distribution of specialists and hospital beds in West Azerbaijan Province.

Materials and Methods: This was a descriptive study. The population of the study consists of all hospital beds in the public sector and all specialists working in the health sector of West Azerbaijan Province in 2012 . The required data were collected after referring to health and treatment d eputies of Urmia University of Medical Sciences and Statistical Center of Iran . To determine inequity in the distribution of specialists and hospital beds, per capita resource indicators, the Gini coefficient, and Lorenz curve were employed.

Results: Distribution of specialist physicians in the province was not equitable the situation was the same as regards hospital beds, too.

Conclusion: It seems that neither the distribution of specialist physicians nor the number of hospital beds is proportional to the population. Besides, measures such as p roviding special welfare facilities, paying higher wages, and considering the health needs of people in the province can better attract physicians and modify the existing shortcomings.


The Impact of the COVID-19 Pandemic on the Tax Revenues of West Azerbaijan Province
Majid Babaei, Shila Hasanzadeh, Sadeq Rezaei, Davoud Alirezazadeh Sadaghiani, Mohammadreza Sheikhy-Chaman,
Volume 17, Issue 2 (5-2023)
Abstract
Background and Aim: As a result of the COVID-19 pandemic, the global and Iranian economies have been affected in various ways. The tax sector seems to have reacted relatively quickly to this pandemic. This study examined the impact of the COVID-19 pandemic on tax revenues in West Azerbaijan Province.
Materials and Methods: This descriptive-analytic and cross-sectional study was conducted in the second half of 2021. Primary data for 17 cities of West Azerbaijan Province were provided by the General Administration of Tax Affairs of this province in the form of 9 variables in Excel Format. The data were related to 2019 (Before the COVID-19 pandemic) and 2020 (After the COVID-19 pandemic). The data were analyzed by SPSS using descriptive statistics (Frequency, Percentage, Median, Interquartile range) and analytical statistics (Wilcoxon signed rank test) at a 5% significance level.
Results: Based on the descriptive results, the COVID-19 pandemic caused an increase in the tax revenues of West Azerbaijan province in the fields of government employees’ salary tax, stock transfer tax, inheritance tax and stamp duty tax and a decrease in these revenues in the areas of private employee’s salary tax, income tax on legal entities, business income tax, property transfer tax and value-added tax. Based on the analytical results, the impact of this pandemic on the private employee’s salary tax (P=0.003), income tax on legal entities (P=0.019), business income tax (P=0.013), property transfer tax (P=0.015) and value-added tax (P=0.001) was found to be negative and significant. Furthermore, the effect on stock transfer tax (P=0.030) and inheritance tax (P=0.001) was positive and significant. On the other hand, the impact of this pandemic on government employees’ salary tax (P=0.287) and stamp duty tax (P=0.356) was not statistically significant.
Conclusion: The COVID-19 pandemic hurt most of the tax revenue sectors. To compensate for the decreased income in vulnerable sectors, the government must develop international trade with comprehensive support from the non-governmental sector while creating new tax lines. Also, stabilizing the financing cycle and designing mechanisms to prevent tax evasion, especially in high-paying jobs, can be fruitful.

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