عنوان مقاله [English]
The importance of accounting and the factors affecting it is one of the most important elements of international trade, which has always been the concern of economists. In general, the main objective of each country's economy is sustainable development, in the sense of internal and external equilibrium. Therefore, given the interplay between the internal and external sectors, any economic policy should be taken in conjunction with this relationship. Given the importance of accounting equilibrium in determining the level of national income and employment, as well as in the process of growth and accumulation of capital, developed and developed countries have chosen a different policy and strategy to deal with the limitations of billing.The purpose of this study was to investigate the effect of income inequality and Economic Growth on the balance Current Account (With oil) Iran using VAR and Direct Response Functions (IRF) and analysis of variance (VD) over time (1979-2016). The variables used in this paper to estimate the model include the balance Current Account Iranian oil, with the Gini coefficient as the indicator of the inequality of income and Economic growth at constant prices. The results of the research findings during the review period show that the positive shock to improving the income inequality with a negative balance in Iran's current oil account and the positive shock of increasing economic growth with its positive reaction is facing.