The Administrative Justice Court annulled the directive that was issued by the Iranian National Tax Administration. According to the directive, kindergarten, food, commuting, … subsidies are not exempt from the payroll tax. In this research, which is conducted with the descriptive-analytical approach, the exemption or the lack of exemption of the subsidies is studied with regard to the tax law....

BACKGROUND Markets for physician services are becoming increasingly concentrated, with many areas being dominated by a few groups. Antitrust authorities are concerned that increasing concentration will lead to inappropriately high payments for physician services from private insurers. The authors examined the association between market concentration and private insurer payments for anesthesia s...

Trends and determinants of marriage payments have rarely been examined at the population level, despite their plausible implications for the welfare of family and the distribution of wealth across families and generations. In this study, we analyze population-based data from the Vietnam Study of Family Change to examine prevalence, directions, and magnitude of marriage payments in Vietnam from ...

Mobile phones are already approaching penetration rates of close to 80 per cent in some parts of the world. Mobile payments, or “m-payments”, are expected to become an important part of retail payments. M-payments are defined as payments that are carried out via mobile phone. M-commerce as a wide area could be divided into mobile E-commerce and M-trade area. Different models of mobile payments ...

Informal payments for health care are a growing concern in Albania and other transitional economy countries. Recent international studies have shown that informal payments can have negative effects on health care access, equity and health status by causing people to forgo or delay seeking care, or sell assets to pay for care. Many countries are putting in place reforms meant to reduce informal ...

BACKGROUND Informal payments for health care, which are common in many countries, can have negative effects on health care access, equity and health status as they lead people to forgo or delay seeking care, or to sell assets to pay for care. Many countries are putting reforms in place with the aim of reducing informal payments. In order to be successful, such policies should be informed by the...

This paper examines consumer adoption of a new electronic payment service, mobile payments. The empirical data for the explorative study was collected by establishing six focus group sessions. The results suggest that the relative advantages of mobile payments include time and place independence, availability, possibilities for remote purchases, and queue avoidance. The interviewees found mobil...

background: health inequalitymonitoring especially in health care financing field is very important. hence, this study tends to assess the inequality in household's capacity to pay and out-of-pocket health carepaymentsin tehran metropolis. methods: this cross-sectional study was performed in 2013.thestudy population was selected by stratified cluster sampling, and they constitute the typical ho...