mojtaba maleki chubari

The purpose of this research is to explain the role of tax evasion in creating permanent and temporary tax differences. Tax, as one of the political tools of the economy, is the best and most important source of government income And one of the basic problems of the tax system of countries, including Iran, is the increasing increase in tax evasion, which leads to conflicts and tax differences. The research sample includes 143 companies from the companies accepted in the Tehran Stock Exchange, which covers a period of seven years from the beginning of 2012 to the end of 2018. And Eviews software was used to analyze research hypotheses. The research results showed that there is a significant relationship between tax evasion and permanent tax difference. And with a one percent increase in the rate of tax evasion, the permanent tax difference increases by 0.04 percent. Therefore, the first hypothesis of the research will be accepted. In analyzing the results of the second hypothesis test, it can be concluded that there is no statistically significant relationship between tax evasion and temporary tax difference. Therefore, the second research hypothesis will not be accepted.

The purpose of this research is to investigate the effect of androgenic characteristics of managers on the way companies fulfill their social responsibilities. To achieve this research goal, we reviewed the data of 143 companies admitted to the Tehran Stock Exchange between 2012 and 2021, which spans nine consecutive years. Then, to examine and analyze the data, we used statistical methods such as regression analysis of combined (panel) data and data mining methods like neural networks and decision trees. We applied Charnes and Cooper's function (1962) to ascertain corporate social responsibility (CSR). Results suggested that the androgenic characteristics of managers had significant positive effects on fulfilling companies' social responsibilities. This research was the first to study the androgenic feature as an independent variable associated with managers' appearance. In other words, in this research, for the first time, a non-financial variable that is related to a person's appearance has been investigated in relation to the way companies fulfill their CSR.

Paying attention to the role of tax in the economy and the existence of a tax gap, which is derived from non-compliance with professional ethics, as a counter value, can be a serious threat to the tax culture and reduce the desire of companies to increase equity due to the increase in its costs, and ultimately intensify the downward trend of investment in the country. In this research, the role of the unknown factors of tax conflicts on the tax gap and the cost of equity in 149 companies admitted to the Tehran Stock Exchange, which were selected as the statistical sample companies of the research in the seven-year period from the beginning of 2012 to the end of 2018, has been discussed in this research. In this research, a researcher-made questionnaire with open-ended questions was used to screen the components of the tax gap model caused by tax conflicts. In this questionnaire, experts responded to 22 experts from auditors and high-ranking officials in tax affairs on the importance of each of the identified components, based on a 5-point Likert scale. In order to test the hypotheses of the research, Eveouz software was used, and in particular, the regression method of Baron and Kenny (1986) was used to test the hypothesis. The results of the research showed that the unknown factors of tax conflicts play a mediating role on the relationship between the tax gap and the cost of equity.

Accounting information is provided to users in the form of financial reports. Independent auditors provide the basis and necessary conditions for the quality of accounting information and financial reporting on time. Therefore, the delay in providing audit reports can affect the company's performance and even the company's stock price. In this research, the theory related to the matching principle in relation to stock price fluctuations was investigated. The main approach of the mentioned theory is that weak matching acts as a disturbance in the economic relationship between income and cost, and as a result, it increases the volatility in stock prices. The results of this research showed a strong compatibility with the existing theory. This research aims to explain the mediating role of the factors affecting the delay in the auditor's report on the relationship between income-cost matching and additional stock price fluctuations using the combined DEMATEL and ANP methods in the period from 1393 to 1399 in 150 companies admitted to the stock exchange. Bahadar Tehran has been done. In order to identify and rank the factors affecting the delay of the auditor's report, the Delphi-fuzzy method was used, and to determine the intensity of etherability and effectiveness, and finally, the fuzzy Dimetal method and the ANP network analysis method were used. The results of the research showed that the delay in the auditor's report plays a mediating role in the relationship between compliance with the principle of compliance and additional fluctuations in price.

The purpose of this research is to determine the relationship between qualitative indicators of capital market improvement and capital market efficiency. By considering the qualitative indicators of capital market improvement and asking experts, we generally reached the conclusion that the indicators that lead to the improvement of the capital market will eventually lead to the efficiency of the capital market. In order to test the hypothesis, 143 companies listed to the Tehran Stock Exchange were investigated during the years 2015 to 2021. In order to measure the qualitative indicators of the capital market improvement, to identify the factors and sub-factors according to 18 capital market experts, we used the fuzzy Delphi method, fuzzy DEMATEL and fuzzy ANP methods, and we used the turnover test to measure the efficiency. Also, the methods of correlation statistics and multivariate regression with the combined data pattern and the estimated generalized least squares method (EGLS) were used. The result indicates that according to the AD variable (qualitative index of capital market improvement) which has a significant level (0.00), there is a significant relationship between the qualitative index of capital market improvement and capital market efficiency.

Behavioral reforms can significantly improve tax revenue and GDP, the tax system should be fair and transparent. This means that taxes should be set in proportion to people's income and wealth, and information about tax laws should be available to the public. These behavioral reforms can significantly improve public awareness of tax policies, thereby increasing compliance with tax laws and reducing tax evasion. The purpose of the research is to explain the pattern of improving tax revenue and gross domestic product based on the behavioral reforms of the tax system. In the current research method, after analyzing the theoretical and experimental records, using the qualitative method and in-depth interview on 10 financial managers using the purposeful sampling method and with theoretical sampling, which has reached theoretical saturation, then the information to The results were analyzed using thematic analysis method and a paradigmatic model was created, the research findings showed that the improvement of tax revenue and gross domestic product based on the behavioral reforms of the tax system (including the themes of causal conditions: economic, social and political) Key conditions: tax structure, reducing tax corruption, reforming the tax supervision and enforcement system; strategic conditions: promoting tax culture, reducing tax discrimination and reforming the tax system; intervening conditions: legal reforms and tax policies; background conditions: the level of economic development , the level of tax capability and the establishment of a fair tax system; the conditions of the consequences: increasing production, increasing economic competitiveness and reducing tax corruption) can have an impact.

The purpose of this research is to quantify the unknown factors of corporate governance caused by the tax gap and to determine its mediating effect on the relationship between the tax gap and the cost of equity. The research sample includes 149 companies accepted in the Tehran Stock Exchange covering a period of seven years from March 2013 to March 2020. The results show that there is a significant relationship between the unknown factors of corporate governance and the tax gap. Therefore, the first hypothesis is confirmed and the results of the second hypothesis test show that the tax gap variable (independent variable) is not significant on the cost of equity variable in the fourth regression related to the second hypothesis, so the variable of the unknown factors of corporate governance plays a complete mediating role. In other words, the tax gap variable can only estimate the cost of equity mediated by the unknown factors of corporate governance. First, it is expected that the results of the research can develop the theoretical foundations of previous research on the tax domain. Second, the current research can provide useful information for capital market and tax legislators. Third, it can create new ideas for conducting future research in the tax field.

Tax, inventory and financing policies through correcting and stabilizing economic activities in different sectors not only help to provide financial resources for the government but also for economic growth and development. Therefore, the correct application of tax, inventory and financing policies can be considered as a means to increase mobility, and economic dynamism and go forward in economic and social development. The purpose of this research is to assess the tax differences caused by the mismatch of tax evasion and tax, inventory and financing policies. The research sample includes 149 companies accepted in the Tehran Stock Exchange, which covers a period of seven years from March 2013 to March 2020. The results show that match of the tax policy, inventory policy, financing policy and tax evasion is effective in a decrease of the permanent tax gap. In Addition, a match of the tax policy, financing policy and tax evasion is effective in the decrease of the temporary tax difference, too.

The latest researches of the analysis on financial distress show that the background of management mentally of emotional-cognitive biases has important role on identifying and creation of financial distress. Therefore, the aim of this study is an analysis of financial distress proceed by emotional-cognitive biases of organizational managers based on Narcissism approach in the listed companies of Tehran Stock Exchange through using a statistical sample including 147 firms on the year of 2019, which selected by the six determined factors of financial distress in the last researches. The result of regression analyses show that there is a significant and positive relationship between the emotional-cognitive biases of managers including overconfidence, control illusion, conservatism, optimism, loss avoidance, and regret aversion with financial distress, such as the higher level of emotional-cognitive biases of organizational managers due to more financial distress. Hence, the incidence of financial distress proceeds by the higher level of emotional-cognitive biases of managers.