فصلنامه سیاستهای مالی و اقتصادی
سال هشتم شماره 30 (تابستان 1399)

Banks and their financial transactions have a positive impact on corporate income and the economy of the country. The purpose aimed to identify the relationship between liquidity risk and credit risk and their impact on bank stability. Therefore, paying attention to their stability conditions can have a stable economy. The present study is based on the correlation between variables in terms of applied and descriptive-survey method and, in terms of data type, is quantitative and retrospective and uses historical information and statistical methods to confirm or reject hypotheses. The statistical population of this research is 11 banks accepted in Tehran Stock Exchange during the period of 1390-1394. The research findings show that there is a significant relationship between liquidity risk and credit risk, as well as liquidity risk and credit risk affect the instability of the bank.

In the new models of economic growth, the role of human capital has been emphasized as one of the pillars for growth and development. Generally, increasing the level of education and training costs will lead to an increase in human capital that will ultimately show itself in economic growth. The main objective of the research is to examine the two factors of educational level and educational expenditures on economic growth. In this framework, the Terasvirta test showed that the growth pattern follows a non-linear logistic function of two regimes. Research findings show that GDP in both regimes has a positive and significant elasticity with respect to their changes, although in the second regimen (compared to the first regimen) their values have decreased. In addition, contrary to expectations, education and educational expenditures have a negative impact on economic growth in both regimes rather than having a positive effect on economic growth.

In todaychr('39')s business environment, it is important to use modern financing methods that comply with Sharia law. Given the benefits of small and medium-sized enterprises, including stimulating entrepreneurship, dynamism and flexibility, their rapid growth potential, high efficiency, breadth, and high impact on a countrychr('39')s GDP, and because of the high risk and risk factors of these firms, there are numerous problems in providing them. However, due to the terms and conditions of Iranian financing systems and the limitations of financing instruments in Iran, the present study presents a pattern of Islamic financing in small and medium-sized industries with a grounded theory approach in Iran. The statistical population of the study consisted of 13 experts on Islamic financing phenomenon who were purposely selected according to the purpose of the research. After expert opinion and careful study of legal, cultural, structural and cultural factors, investors and marketing were identified as causal conditions of ineffective use of Islamic financial instruments. One of the important achievements of this study is to help identify and improve the Islamic financing status of small and medium-sized industries.

Today, the role of tax professionals has become an important issue in tax policy due to more complex and ambiguous tax laws. For this reason, the study of the activities of tax professionals is important for two reasons. Firstly, Taxpayers use the services of tax professionals to meet their tax obligations. Secondly, tax professionals, more than taxpayers, experience the issue of tax complexity, since their activity comprises the resolution of different tax problems for their clients. Therefore, the views of tax professionals can play an important role in designing countrychr('39')s tax policy. In this review, we study researches on tax professionalschr('39') perceptions of tax complexity and its effects on Tax compliance behavior, as well as discuss various methods for measuring the complexity of tax.

Researching into experiences of different countries shows that these countries adopt actions and policies according to their special conditions that can be interpret as a form of resistance the economic system. This paper used a library study method for experiences and actions of different countries and finally suggested some key ideas to achieve an operational model of Resilience in Iranian Economy. Economic Resilience is not merely a short-term plan or not a strategy against sanctions, it is a macro strategy, therefore, it should be viewed in a systematic framework. Using experiences of different countries in Economic Resilience is useful for Formation of macro strategy. This study shows that many countries have been using actions and policies that are parallel with the main components of the resilient economy, in order to achieve their goals. Localization of these experiences can pave the way for the realization of some factors that increase the resilience and flexibility of the economy, including reducing the dependence of the government budget and the countrychr('39')s foreign exchange needs on oil revenues, reducing unemployment, increasing peoplechr('39')s role in the economy, efficient energy management and the creation of an optimal framework for trade interaction with other countries.

The aim of the present study is investigating the effect of trust on the relationship between the quality of electronic services and the satisfaction of taxpayers. The goal of this research in terms of functional and data gathering practices, is based on description of the survey. For data collection and field studies, library, is used. Measuring instrument in this study is questionnaire that included ‎‏29 ‎‎questions with Likert five option. In this study, the standard questionnaire of kundu and datta (2015) was used to measure the variables of quality of electronic services and satisfaction and trust of taxpayers. Then, after checking the content validity, confirmatory factor analysis was used to evaluate the construct validity and finally Cronbachchr('39')s alpha coefficient is used to determine the validity of the questionnaire and assess the reliabili, achieved %91.6 and it is approved. The statistical population of the study includes all taxpayers located in the Tax Affairs Organization of Mashhad. In this regard the samples of this research are 385 persons of taxpayers in the Tax Affairs Organization of Mashhad.Data collected have been processed by using different techniques including average indicators and structural equation modeling (SEM) through the smart LISREL Software. Research findings showschr('39') that the quality of electronic services with path coefficient %23 affects the satisfaction, also the quality of electronic services with path coefficient %74 affects trust of taxpayers. Trust also services with path coefficient %62 affects the satisfaction of taxpayers and finally the quality of electronic services also influences the satisfaction of taxpayers through the mediator of trust.

The banking system is executed by many beneficiaries such as depositors, borrowers, banking services customers, stockholders, banking staff and managers and etc. The beneficiaries’ rights observation of banking that usually is known as Corporate Governance in banking, has constructive effects on economic. The main goal of the research is the survey of beneficiaries’ rights observation in depositing operation of Riba-free banking system by corporate governance view and the analysis of some its solutions. The results of the research in Content Analysis method, show in depositing operation, the depositors have rights such as ontime and full determing and paying audited profit, correct doing advocacy and fulfillment of contract obligations by bank. Also the research explains some samples of violation of the rights and corporate governance debilitation. It seems using of “special wakalah” contract, depositing operation monitoring and banking network specialization can decline the challenges of the depositing operation of Riba-free banking system.