The objective of this paper was to examine the impact of tax policy on social development in Vietnam. In particular, tax policy was measured through the ratio of the government’s tax revenue to gross domestic product - GDP (TAX), and social development is measured through unemployment (UNE). The research data were collected from the General Department of Taxation of Vietnam and the World Bank. We used the Autoregressive Distributed Lag (ARDL) Model to analyze time series data in the period 1990-2017. The paper achieved great success in finding the first empirical evidence of the negative impact of tax policy on unemployment in Vietnam in the long term. In addition, we found a statistically significant impact of domestic savings and domestic investment on unemployment in the both short and long term. This shows that tax policy plays an important role for unemployment as well as social development in Vietnam.

The indicators of success in macro development can be measured from the economic growth, which is reflected in changes in the Gross Regional Domestic Product (GRDP). The factors which affect the economic growth are very complex. This study analyzes the economic growth and the factors that affect Sumatra island. The data used is panel data with descriptive analysis techniques and multiple linear regression. Based on the research results: Education, economic openness, road infrastructure, and investment have a positive and significant effect on economic growth and poverty and unemployment have a negative and significant effect on economic growth. Besides, the results of panel data explained that the openness of the economy to economic growth is very low, while the highest is education.

Unemployment is believed as one of most important issues in today & apos; s economy around the world. The recent economic turmoil in European countries, for instance, has created some troubles such as increase in rate of depression, divorce, etc. In this paper, we present a social study work in one of regions of Iran. The proposed study of this paper designs and distributes a questionnaire among 80 experts who live in the region and tries to understand whether there is a correlation between unemployment and rubbery, immigration, drug addiction and non-value jobs. The survey uses Pearson correlation to test four hypotheses and the results indicate that although there is no strong correlation between unemployment and rubbery and immigration but there is a strong evidence to believe that unemployment can increase drug addiction and non-value added jobs.

Government subsidies have been a major concern in many developing countries and they could create major problems such as increase in smuggling, lack of interest in investment, etc. During the past couple of years, the government of Iran decided to eliminate subsidies in different goods such as energy prices and food. In this paper, we present a survey to measure the impacts of such deregulation on Iranian economic factors including inflation, unemployment, tuition fee, consumer consumption pattern and city transportation facilities. The survey distributes a questionnaire among 51 university students aged 20 to 26 in Likert scale. We have used Pearson correlation test to study the relationship between deregulation on government subsidies and other mentioned factors. The results of the survey indicate that there is a meaningful relationship between government subsidies and unemployment, transportation facilities, consumer consumption pattern. However, the survey does not find sufficient evidence to believe that there is any relationship between government subsidies and inflation, increase in tuition fee.

One of the primary concerns of many governmental agencies is to create job and working opportunities. The job creation is often promoted by loans devoted from the banks. This paper performs an empirical study to measure the relative efficiency of job creation from year 2002 to 2010 in different cities including Semnan, Dameghan, Shahrood, Garmsar and Mahdishahr located in west region of Iran. The proposed model of this paper uses data envelopment analysis where there are two inputs including the granted loans to private sector and the job applicants and two outputs including the assigned to work and the number of jobs created. The results indicate that the city of Garmsar represents the highest efficiency and Damghan maintains the lowest efficiency.