فصلنامه دانش مالی تحلیل اوراق بهادار
سال دوم شماره 4 (زمستان 1388)

This paper discuses twelve different methods of value added tax evasion and explores solutions for preventing each one. The solutions that are suggested are as followed: determining reasonable tax rates, preventing multiplicity in tax rates, improving social norms and tax culture, investing in four parts of technology (Facility, Ability, Framework and Fact), creating a suitable database and harmonized operation of other related organizations.

In this paper we examine two capital asset pricing in tehran stock exchange, R-CAPM and fama and french‘s model to find best model according to condtion of Tehran stock exchange . RCAPM has a higher explanatory power to predict expected return. In this paper we examine two models in three perspective
1- EXPECTED RETURN EQUALS ACCTUAL RETURN WITH LAG .
2- EXPECTED RETURN EQUALS SIMPLE AVERAGE OF PAST RETURNS
3-EXPECTED RETURN EQUALS GEOMETRIC AVERAGE OF PAST RETURNS
We consider expected return in each perspective as dependent variable and betas obtained from two models as independent variable. Three methods have been implemented to test hypothesis from 3 aforesaid perspective include Pearson correlation test, regression analysis and forecasting adaptation analysis. After examination we understand R-CAPM has more explanatory power in predicting expected return with first perspective.

This research studies the relationship between the size of firms and political costs of the companies admitted in stock exchange of Tehran. The size of companies has been computed based on average of 3 years assets (2005-2006-2007) and The center years average of company. Accounting to the literature applied in past researches, the political costs has been considered as total costs including tax, insurance, interest free contributions , expenses for preserving environment , and contributing sport activities .
Studying relationship between the size of firms and political costs can help the managers to initiate long-term plant. The achieved results show a significant relation between the size of firms and political costs.

In this paper, the relationship between financial deepening and economic growth in 23 Countries Southwest Asia, which document the development prospects of Iran are considered during the period 2006-1990 has been investigated.
First principles theoretical study and empirical studies was conducted and then the actual performance of the financial sector and economy of these countries studied and compared has been.
More articles in Econometrics model study asserts and applying a combination of models are estimated. Finally, Vector of causality between the finance section and economic growth in the form of a combination of data reviewed is located. The results indicate a positive relationship between financial deepening and economic growth in these countries with the causality of economic growth towards financial deepening have.

In recent decade, the phenomenon of income smoothing is remarkably has taken in to consideration by many financial and accounting researchers and authorities. Income smoothing is indeed a conscious manner that managers will usually proceed to for achieving some concrete purposes such as job security, rewarding, capital increase of company's shareholders and facilitating the ways for forecasting the issue of profitability. There are many techniques, methodologies and instrumentations for income smoothing which are mostly studied by accounting researchers. In the current research, the relationship between two variables of income smoothing and gain of selling capital assets in Iran has been investigated. In order to study the correlation between aforesaid factors, two groups of data have been utilized, the first group is based on Library studies and the second one is financial information in respect to these research variables, extracted from financial statements of approved companies in Tehran Stock Exchange during the years of 1382-1387. For the purpose of testing this research hypothesis, Panel Data Analysis has been chosen. The findings of this research explicate that there is no meaningful correlation between two variables of income smoothing and gain from selling the capital assets in Iran, since then the companies managers do not make use of this technique for smoothing the income despite of existing opportunities.

The process of tax recognizes and collection is one of the important stages of taxation system. Only with good performance of this stage we can achieve to taxation goals. In this system, accountants have an important role to tax recognizing and measurement, because of need to the expert of accounting profession. This paper is a case study survey in zanjan province. This study attempted to recognize major constraints of this organization fiscal experts to investing of tax fields with know of these constraints we can to solve these problems and so help to this public institute to do efficiency in achieving to its goals. The problems and challenges themselves for solve it five factors of in formal system, organizing the fiscal experts, noting to the increase of tax collection against the quality of investigation expert knowledge and skills of fiscal experts and also training and fulfilling all necessary actions for improving the level of knowledge and skill of fiscal experts were studied and the ideas of fiscal experts in this field were investigated. The results of investigations shows that with controlling of the survey space and solving the most of weak constraints we can to use of free capacity to improve of other operational area in the system and improve the throughput of the system.

In this research, the relationship between productivity indexes with solvency ratios and manner of the relationship has been studied; in order to make use of solvency ratios as replacement of productivity indexes.
Among 372 companies listed in Tehran Stock Exchange, 100 companies were chosen at random manner, and the hypothesis were tested in a period of 7 years time, between 1380 and the end of 1386.
In this research, among financial indexes, solvency ratios (which include debt ratio, interest coverage ratio, debt on stockholders equity ratio and debt on market value stock ratio) and among productivity indexes, labor and capital productivity were chosen.
The research proved that among solvency rations just interest coverage ratio is of meaningful relation with productivity indexes, but an appropriate statistical model was not found to replace solvency ratios instead of productivity indexes.