Compensation of the regressivity is one of the reasons to exempt some goods and services in VAT system. This approach also can be seen in determining the exempt goods and services list in Iran; As in the amendment bill of VAT law was pursued and led to the proposal of modifying the current list of exempt goods and services, which has been undergone some changes in economic committee of Islamic...

according to webster and wind (1972) and anderson et al (1987), “organizational buying is a complex process and involves many people from different functional areas, multiple goals and potentially conflicting decision criteria. moreover, the customers of today are also more knowledgeable and selective when making their purchasing decisions. since a key to organizational survival is the retentio...

Utilities and services can be divided into two types of public and private goods in terms of the nature of pricing. Urban bus services are pure private goods that have positive externality. The Mohering effect is one of the most important externality of bus services, which in fact justifies the philosophy and nature of subsidies by the municipality and the government. In this study, monetary ca...

Since the 1950s, goods and service providers and customers worldwide have attached mounting importance to quality. Advancements in science and technology have boosted consumer expectations for higher quality goods and services. Consumers no longer accept just any kind of goods or services. As such, the need to present high quality goods and top services to outpace the competition automatically ...