mohammadreza shahab

The idea of receiving tax from cash or bank transactions (BTT) (not new) has been used many times in different economic and political fields during the decades since the introduction of financial transaction tax (FTT). This study examines the provision of the optimal model of financial transaction tax (FTT) with an interpretive structural model (ISM). The method of the current research is practical in terms of its purpose and it is mixed (qualitative-quantitative) in terms of data collection. The qualitative research method was qualitative content analysis with an inductive approach. The participants in the qualitative part of the research were experts in the tax field, and 12 people were interviewed using the theoretical snowball sampling method. The estimation of the desired sample size was done based on the theoretical saturation of the data. The data collection tool in the qualitative part was a semi-structured interview. The triangulation method and Christiansen angle technique were used to check the validity of the qualitative part. At first, research components were identified through literature and semi-structured interviews with experts. The interviews were coded with three coding methods, open, central and selective, and finally, fifteen components were identified and in the quantitative part, an interpretive structural model was created using MATLAB software to provide an optimal model for financial transaction tax. After that, the position of the identified components was determined using Mikmak software based on influence and dependence. The results show that the structural interpretation model of the study can be presented in five levels. Micmac analysis also showed that the components of the optimal tax pattern are divided into the group of dual, regulatory, independent, leveraged and influential variables. The findings show that the optimal tax model is an unstable system.

Due to the economic problems and the government's special view on tax revenues in recent years, the discussion of changing the method of tax collection and creating an optimal method that both realizes tax revenues and solves the problems of the current tax collection method is of particular importance. This article examines the role of tax based on bank transactions in increasing government revenue. The required information is obtained from the budget deduction reports and financial statements of stock companies based on the 1872-year company- information. The trends related to Expressed tax, diagnostic tax, definitive tax are drawn and finally the difference between fixed taxes and taxes from FTT is calculated based on statistical tests and the results show that for all years the difference between fixed revenues and revenues from FTT is at significant levels and the differences are confirmed. Thus, FTT will improve tax collection and largely correct the current erosive process.

A dynamic tax system is a system whose collection is at a maximum, the cost of its collection is at a minimum and as simple, decisive and uninterpretable as possible. The purpose of the current research is to investigate the role of bank transactions in the effectiveness of the tax system and to reduce the gap between express taxes and diagnostic and definitive taxes of legal entities.

The research has been done to examine the tax files of automobile companies accepted in the Tehran Stock Exchange, which includes 28 sampled companies for 224 years of company in the period of fiscal years 2011-2018.

The results showed that 63% of the studied companies declared their declared tax amount to be zero and did not consider themselves entitled to pay the minimum tax, also 34% of the companies declared their declared tax to have a difference of more than 15% with the final tax or It was diagnosed by the tax organization and only 7% of the tax declared by the studied companies was accepted by the tax organization.

The current tax system is not capable of receiving rights by its own trick and lacks the necessary effectiveness, so that in case of tax collection based on bank transaction, the financial resources needed by the government will also be provided on time, while tax revenue is collected immediately.

Productivity is one the important concepts and fundamental necessity for the economic growth and development of all countries of the world. Hence, the study and identification of variables and factors influencing it, is essential especially for appropriate policymaking. The main objective of this study can be served as an investigation of the effect of exchange rate fluctuations on the TFP growth and to achieve this, the third class of endogenous growth theories have been considered in order to design hypotheses and model.To test hypotheses, the panel data methodology is employed for the period of 2000 to 2009 and the specified model is estimated for 7 selected countries of APO members including I.R Of Iran in deferent approaches and in order to determine the presence and type of effects, the Leamer and Hauseman tests are carried out.The results of estimations confirm our two hypotheses and statistically indicate that the significant relation between exchange rate fluctuations and TFP growth cannot be rejected so that the TFP growth will decline if the exchange rate increases and vice versa. Furthermore, the study has several consequences which are concerned with the effects of other variables on the TFP growth, such as the degree of openness to foreign trade and inflationary circumstances. Policy recommendations have been discussed in the terminal sector of paper.

The purpose of this study was to investigate the factors affecting the increase in demand in the rail and road system. For analyzing the data, panel data econometric models were used in this study using Eviews software. The research domain includes the province of Semnan in the rail and road transport axes, and the time domain of research based on the passenger displaced annually includes related variables from 90-94 years. In the rail transport network, all factors have a significant effect on passenger traffic, but the effect of employment rates is higher than other factors. Also, the results of the research show that in the road transport network, all factors have a significant effect on the movement of passengers, but the effect of population size is higher than other factors. according to the results, it is recommended to pay more attention to the structure of rail passenger transport companies Because these companies are mostly semi-public and monopolies that are already paying for fuel and the like, they create a safe margin for these companies. And in the long run, monopoly profits, employment efficiency. In order to improve the passenger transportation conditions, considering the fare price, it is suggested that the country's road network, taking into account subsidies and providing special services to owners of heavy passenger cars, take the action of fares and the rail network also extends from the scope. A wider range of train types with varying degrees of quality with Considering the economic conditions of the social strata Exploit.

 Cost management of inpatient records can directly and indirectly affect the management and control of hospital costs. Therefore, the present study was conducted with the aim of designing and validating the cost management model of inpatient records in the global system.

 The present mixed method study was conducted in 2021. Senior and middle managers composed the statistical population in the qualitative section and the senior, middle managers and staff of Niknafas Hospital in Rafsanjan were the quantitative section statistical population. In the qualitative section, in-depth interviews were conducted with 33 experts using the purposive sampling accompanied with snowball method. A researcher-made questionnaire with a random sampling method was used to assess the model among 210 people in the quantitative section. Qualitative data were analyzed by Atlas.ti software and quantitative data were analyzed by exploratory and confirmatory factor analysis using SPSS and SmartPLS version 3 software.

 The results of the qualitative section indicated that the cost management model includes 15 sub-categories and 6 main categories. "Information and awareness", "sensitivity", "risk-taking and motivation", "control and supervision", "experience and skill", and "factors beyond the hospital's control" were the main categories. The SRMR fit indices (0.069), R2 (>0.67), GOF (>0.36) showed that the fit of the measurement, structural and general models were appropriate and approved.

 The present study showed that the designed model of cost management of inpatient records in the global system has a good fit and can be used in medical centers.

Based on recent studies, spring sowing of chickpea is not economical in most dryland regions of Iran due to low yield and high production expenditures. Saeed variety was introduced in cold resistance evaluating nurseries and participated in international, primary, advanced and adaptability trials in 2003 as well as studies on resistance to Fusarium wilt and Ascochyta blight disease at research stations and farmers’ fields in winter planting in 2015. Saeed average seed yield was 1450 kgha-1, that was superior to checks varieties Jam and local Ghazvin variety with 31 and 12%, respectively. The average seed yield of Jam and Ghazvin were 1115 and 1278 kgha-1,respectively. Saeed could tolerate -24 cold temperature without emergence but with snow covering and -14°C with emergence and without snow covering. The new variety Saeed, is suitable for its seed yield, well plant height (machine harvestable), high 100 seed weight, suitable seed protein and tolerance to Ascochyta blight disease. It was selected and introduced for autumn sowing in semi-cold regions and winter planting for cold dryland areas of Iran.

The best and newest way of survival and success of organizations is their concentrat and focus on organizational agility. Organizational agility is a conscious and comprehensive response to the changing needs of competitive markets and the success of the opportunities that the organization gains. Since recognizing the factors affecting organizational agility can help to obtain the necessary information in turbulent and disorder environments and to capture the advantages of changing trends, the present study seeks to measure organizational agility in Semnan Province Gas Company emphasizing the outsourcing process. Accordingly, the main question of the present research is whether outsourcing is effective on organizational agility in Semnan Province Gas Company?
The research method of this study was survey and data gathering tool was a questionnaire. The statistical population of the study was the official personnel of the Gas Company of Semnan province (150 people). Finally, 112 people were selected by stratified random sampling method.
Results from Regression analysis showed that 36 percent of changes in dependent variable of organizational agility have been related to the independent variable of organizational outsourcing. Among the four dimensions of outsourcing, two variables were effective on changes of dependent variables. These two variables based on impact severity included: learning aspect and inner processes aspect. Also, it was demonstrated that the other variables including customers and financial variables have no effect on organizational agility.

Quite often shadow economy (SE) and corruption are seen as "twins", which need each other or fight against each other and theoretically can be either complements or substitutes. Therefore, the relationship between SE and corruption has been a controversial and polemical issue and in the spotlight of a remarkable collection of economists and social researchers. The main objective of this study can be served as an investigation and identification of the effect of corruption on SE and its dependence on the level of development. To test our two hypothesis, the econometric panel-data approach is employed for the period of 1999 to 2007 in two blocks of 25 countries containing high-developed and developing countries (including I.R.IRAN) under deferent indexes for corruption in the context of Static and Dynamic panel regression models(by using of 2SLS and GMM methods of estimation). The results of estimations specially based on dynamic panel models indicate that our two hypotheses cannot be rejected and corruption has a significant effect on SE depending on the level of development. Despite of these findings, our results show that there is no robust relationship between corruption and the size of the SE in terms of the sign and the nature of these effects. In other words, the relationship will vary according to different corruption indexes and estimation methods. Other findings have been described in the terminal sector of paper.

The process of economic development and set of economic policies in recent decades have changed the environmental challenges to one of the most important concerns of policy makers. Therefore, investigating the role and impact of the economic policies of the government on environmental quality can be very important. In this study, the effect of government’s policies on environmental quality in 7 countries of Iran, Syria, Algeria, Egypt, Jordan, Morocco and Tunisia in the Middle East and North of Africa (MENA) during 2007-1997 was investigated in the form of econometric models using panel data. The environmental quality, based on the amount of air pollutants as one of the important indicators of environmental pollution, was studied, and carbon dioxide emission and aerosols concentration were considered as the variables indicative of air pollution. The results show that depending on the type of index selected for the environmental quality, government's economic policies can have a direct and positive relationship with air pollutants. Indeed, the findings emphasize that investment of government is an important and influential variable in determining the amount of carbon dioxide emissions in the studied countries, and has put a positive impact on increase of carbon dioxide emissions. However, this result is not confirmed in the case of aerosols.

Selecting and introducing of cold tolerant chickpea varieties with high yielding potential as well as suitable to autumn sowing has highly importance. Sel93TH24460 is hybrid of a cross, ILC 3470 × ILC 8617 which has done at International Center for Agricultural Research in the Dry Areas (ICARDA). This genotype has been sent to Iran in an International cold tolerance nursery in 1999 and evaluated in different trials including international, national, advanced and adaptability yield trials and disease screening as well as on-farm examinations at autumn planting of cold areas during 2000 to 2010. According to the results, Saral (Sel93TH24460) with mean yield of 1.4 tons/hectare had increased performance rather than to the check varieties, Jam, Arman and ILC 482 by 15, 34 and 10 percent, respectively, and fairly tolerated -16°C at farm conditions. At controlled conditions of cold room, the mentioned line had considerable tolerance to below zero temperatures and its superiority has confirmed at on-farm trials. Regards to these results and protein assay trial; Saral has been released as a fall sowing variety for cold dry land regions.

Tax systems (TS) in their various dimentions are a main focus of economist''s arguments. The ethical principles which can be served as a behavioral nature of TS، determine the normative direction of TS and the quality of it''s performances and the effects of taxation. In this paper we attempt to provide a framework for analyzing the ethical principles for “ALAVI” taxes based on a descriptive method. This study have abundant theoretical، applicable consequences، and findings in association with tax process which include: Necessity of adherence to the laws and regulations، pay attention to the development and prosperity of the society and the protection policy in production، in designing taxes، of justice in the region consumption accuring resources collecting tax، prevent the weakening and breaking the limits of private property of tax payers in the process of tax collection، treatment the best and the most correct manner of possible and with satisfaction and willingly in the process of paying taxes etc. Some several policy recommendations are presented in the final section.