The economic landscape of Saudi Arabia has undergone significant changes in recent years, largely due to various administrative law reforms. The aim of this research paper is to examine the administrative law reforms in Saudi Arabia and their impact on the country's business environment. Based on the findings, the law reforms made in Saudi Arabia include initiating businesses, safeguarding the interests of minority investors, facilitating trade, ensuring contract enforcement, providing access to electricity, facilitating credit acquisition, granting construction permits, and resolving insolvency. Saudi Arabia should take steps to raise public awareness about corruption and establish more robust laws to safeguard whistleblowers. The country should also allocate resources to training programs and establish partnerships with advanced, specialized courts. Creating entrepreneurship programs and workshops to promote an entrepreneurial mindset in schools and the community is crucial. Saudi Arabia can create a favorable environment for economic growth and development by implementing these measures.

This study aims to obtain the results of value added tax (VAT) compliance through behavioral decision theory with work personal attributes of the taxpayer's, tax understanding and taxpayer education, and ability to pay theory with tax compliance cost and audit system as a connecting variable to VAT compliance. The researcher randomly selected sample of n= 172 small and medium enterprise owners from Jordan by using web-based survey questionnaires. Data analysis uses the SPSS 23.0 and validates the relationship between study variables. The researchers also propose a research model support by the behavior decision theory and the ability to pay approach. Findings reveal a strong positive relationship between personal characteristics, VAT education and tax compliance under both theoretical grounds and also indicate a positive correlation between VAT compliance cost, audit system and VAT compliance in Jordan. Addressing the understudies, this study extends the role of value added tax practices in SMEs. It provides some useful information to the government and policy makers to develop and impose the value added tax law on SMEs Level. Therefore, the researcher suggests more studies to investigate the factors affecting VAT compliance in Jordan by using the proposed conceptual model under consideration.

Nowadays, there is a growing attention on export activities and they are considered as a good strategy for companies to grow from supportive domestic sales to foreign developing markets, while offering greater flexibility, cost, and lowering different risks compared to other external development methods. With the internationalization of the global economy, the focus has been on improving export performance, which reflects the company's success in the economic field. An important point about Iran's exports, which should not be overlooked, is the decline on the reliance of the national economy on revenues from oil exports and the achievement of economic independence. Therefore, support for the export industries, especially non-oil exports, is one of Iranian priorities for increasing economic growth and creating foreign exchange earnings. In the meantime, the economic performance of pharmaceutical companies is very important because the growth and development of this sector and the export of these products bring significant foreign exchange earnings. This paper focuses on the data gathered from the managers and exporters of the pharmaceutical companies and using some statistical tests to determine the effective components on export promotion. The study considers 18 factors and extracts five important factors including profitability and economic growth, developmental quality, encouragement and financial performance. The study also uses analytical hierarchy process (AHP) and DEMATEL techniques to rank these factors and their sub-components. Quality is considered as the most important factor according to the implementation of AHP and profitability and economic growth are determined to be the most influencing factors according to DEMATEL.

This study aimed to develop a model for developing a shared economy with an economic development approach in the Iranian sports industry. The research method was a two-stage exploratory combination of instrument making. In the qualitative part, the purposeful sampling method and theoretical saturation technique were performed. The tools used were to identify semi-structured interviews (with focus groups) and study documents. To ensure the validity and reliability of the study, the Lincoln and Guba evaluation methods were used. In the quantitative part, the research method was a descriptive survey. The statistical population was the economic activists in sports and sports marketing students. According to Cochran’s sample size determination formula, 384 people were considered as the sample. to collect data from the questionnaire of the framework model of the shared economy model in sports with an economic development approach that includes 43 items that have been extracted according to the theoretical foundations and the qualitative part of the research. Eight professors of sports management were used to evaluate the face validity and the carcass model was used for the content validity of the questionnaire questions. (CVR=0.86) and content validity was confirmed. Cronbach's approved alpha was also used. Descriptive statistics and structural equation modeling were used to analyze the data to evaluate the fit of the research model. The results of the research in the qualitative section showed that after examining the Delphi method and performing the first stage, 31 items were identified. In the second stage, 40 items were identified, and in the third stage; Finally, 50 items were identified. The three dimensions of human ecology, fiscal policy, and value-oriented processes emerged as a framework for the model of a shared economy in sports with an economic development approach. And in the quantitative part, the human ecology dimension with a value of 0.71 affects the value-oriented process dimension with a value of 0.65 and the fiscal policy dimension with a value of 0.63 affects the framework for the development of a shared economy in sport. The results also showed that the research model has a good fit. Therefore, it is suggested that the sports organizations' managers pay attention to the factors of this research to implement economic development by emphasizing a shared economy.

Free trade zones are important regions for development of business activities and detecting important factors for development of these regions plays essential role for development of economy. This paper presents an empirical investigation to determine the factors influencing the performance of the incentive polities of free trade zones in Iran. The study designs a questionnaire consists of 34 questions. Cronbach alpha is equal to 0.809, which is well above the minimum acceptable level. In addition, Bartlett & apos; s Test of Sphericity yields a Chi-Square value of 2392.31 with Sig. = 0.000. Using principal component analysis with rotation, the study has detected six important factors influencing on development of free trade zones including government support, financial capability, development strategy, product competition, infrastructure and consultation services.