محمد غفاری فرد

The emergence of cryptocurrencies in recent years presents a novel phenomenon in digital economics, offering both opportunities and challenges for nations. The main aim of this study was to examine the challenges of cryptocurrency development, with a specific focus on the contents of the Popular Government’s Transformation Document. This research is applied in purpose and descriptive in nature, utilizing a field-based questionnaire for data collection. In the initial phase, challenges were identified through conducting library research, specifically leveraging the Transformation Document. Subsequently, these challenges were evaluated by experts using the Analytic Hierarchy Process (AHP), and ultimately ranked with the aid of Expert Choice software. The findings, validated by a strong inconsistency rate of 0.06, revealed that the weakness in macro-management of cryptocurrencies holds the first rank among the main challenges, with a coefficient of 0.429. Conversely, the increasing share of hidden mining in the country’s cryptocurrency production market ranks last, with a coefficient of 0.114. Given these results, policymakers must prioritize the immediate establishment of a unified and powerful command structure, coupled with a clear clarification of responsibilities. Simultaneously, core strategies must integrate the protection of small capital and safeguarding public trust in the financial system to effectively mitigate social risks and ensure financial stability.

A knowledge-based economy leads to a more efficient and dynamic national economy, contributing to the creation of more products, services, and innovation. Consequently, it brings about the outcomes of a stable economy, characterized by consistent and sustainable tax revenues. By focusing on innovation, advanced technologies, and specialized human capital, a knowledge-based economy plays a crucial role in improving the economic structure of the country. A knowledge-based economy is one in which the production, distribution, and application of knowledge are the main drivers of economic growth, wealth creation, wealth distribution, and job creation in all industrial sectors. The purpose of this research study is to investigate the impact of the knowledge-based economy on tax revenues in Iranian provinces. From the perspective of its purpose, this study is an applied study, and in terms of methodology, it is a panel data study, which has been conducted econometrically using the FMOLS panel data method. The findings indicated a positive and significant relationship between the components of the knowledge-based economy and tax revenues. As the components of the knowledge-based economy increase in Iranian provinces, tax revenues also rise. Furthermore, the model estimation, with the inclusion of auxiliary variables, showed that inflation rate, Gross Domestic Product (GDP), and government expenditures have a positive and significant impact on tax revenues, while the unemployment rate affects tax revenues negatively and significantly. Therefore, regional policymakers should prioritize enhancing human skills, expanding knowledge-based institutions, promoting innovative and creative centers, and developing technological infrastructure to increase tax revenues.