نشریه اقتصاد و بانکداری اسلامی
پیاپی 32 (پاییز 1399)

One of the important distinctions of the Islamic Social Security model with conventional patterns is the very constructive and essential role of social inequality and voluntary participation. Revitalizing this sector in line with the needs of the day and advances in information technology requires research and cultural work by influential social authorities and institutions. In the Islamic view, poverty is a tool for the poor to experience and prosper, as well as a testament to the rich, the purification of their possessions and the promotion of their human spirit. Providing a rational and easy solution to connect the two groups can provide the spiritual, human and material growth of the Islamic community and protect the Islamic community against social harm. Obviously, such an important task requires several research projects, some of which are technical research. This article seeks to facilitate the needs and facilities of benevolence in order to facilitate a benevolent part of the community and to facilitate an easy, direct, secure, and decent communication with the poor of the community. The results of the study indicate that in terms of designing the national system of social homophobia, in terms of goals, structures and structures, inputs, methods, processes and implementation, in addition to promoting social homophobia, benevolence can be accelerated in society. Guaranteed. The research method in this paper is a descriptive analysis and data collection by library method although it has also benefited from the intellectual rainfall of the interviewers.

Today, one of the most important sources of government revenue is taxes. in addition to providing a large part of the expenditures, it is also used as a suitable financial tool to control the economy. According to Islamic teachings and what can be deduced from verses and hadiths, evading the payment of primary or fixed taxes is forbidden, and those who refuse to pay them are explicitly transgressors and executors of the fixed divine decree.In this regard, what is being examined is that according to Islamic teachings, what is the ruling on evading the payment of government taxes? On the other hand, according to Islamic law, those people who do not pay their taxes by resorting to legal loopholes and avoid paying them are also subject to the tax evasion order? Or is tax evasion different from tax evasion, and the evasion order is not transferable?The research method in this research was to refer to the sayings of jurists and jurisprudential sources and also to refer to the relevant laws. According to studies, tax evasion, which is in the form of concealment, fraud and violation of the law with illegitimate intent and harm to others and the Islamic community, is jurisprudentially and legally forbidden and is considered a crime. Also, the phenomenon of tax evasion is other than tax avoidance, which in addition to the initial taxes also includes government taxes.

Comprehensive and realistic analysis of economic phenomena requires considering the complexities of human behavior and human society. In this context, a better understanding of economic development requires understanding of social and cultural evolution and its complex and mutual effects on economic developments. In this article, two Neoclassical and New Institutional schools were compared in terms of the relation between culture and economics with a comparative approach. The question is: what is the relationship between culture and economics and how this relationship helps to understand economic and cultural developments. In general, the neoclassical school has removed the normative part of the economy in its agenda. Although DJong(2000) tried to introduce culture as a source for preferences or limitations in the Neoclassical model, and limit institutional model to limitations, these view is rejected here. Some methodological problems, such as the assumption of exogenous preferences and complete rationality are recognized. Also in this paper we extract new institutionalists viewpoint on culture and economics, and first separate studies at the micro and development level, secondly provide a model from Douglas Northchr('39')s views on culture, Third, observe a unified approach among the new institutionalists, despite the differences, and ultimately express the strengths of the new institutional school in solving neoclassical model problems and better understanding economic developments. This paper also compares two views. The most important difference is that culture in neoclassical economics is an endogenous factor, but in institutional economics it comes to analysis as informal institutions and is therefore a strong point in providing better analysis. Finally the policy prescriptions of these two approaches are summarized.

Awareness of Islamic products and services is directly related to the true understanding of the available trading options, product content and performance of these products. This familiarity with access to products and services is obtained directly or by studying the resources available thereon. In the field of Islamic financial services, the necessity of compilation of college books is due to the need for more familiarity with different types of financial services in accordance with the Sharichr('39')a rules, which is best, as far as possible, comparing the structure of the monetary system and the international level, the differences and similarities and the challenge. To implement and expand Islamic financial instruments. To do this, it is necessary to highlight examples of existing issues, such as bug reports, at the undergraduate level rather than mere reporting.In this article, examining Book review "Islamic Financial services: the effect of Mohammad Ubayd Allah " translated by Mohammad Vaez Barzani, Hamed Taheri is addressed by the Organization for undergraduate students at the masterchr('39')s degree as a source of "elective topics in Islamic economics" and as a tuition for " International finance and money and banking are considered

The most important economic issues, especially in Islamic economics is the study of economic behavior. Islamic financial system with recognition and incentives to stimulate the intellectual, economic behavior in order to regulate the economic and social needs.The Islamic financial system and monetary Usury lending practices that replace the traditional system and the most common way to the intersection of the supply and demand for funds, Expected to have an economic system does not deadlock. Given that Islam emphasizes Gharz alhassana financing methods, particularly in meeting the needs of Muslims is essential In this descriptive-analytical study using the full extent of resources the concept of economic development strategies, Bamtghyrhay Gharz alhassana relationship of the economy, such as income distribution, consumption, savings study. The research seeks to prove the hypothesis that the institution Gharz alhassana  and redistribution strategies, especially strategies for basic needs, there is a consistent relationship.=AR-SA style=chr('39')font-size:14.0pt;font-family:"B Zar";mso-ascii-font-family: "B Zar";mso-hansi-font-family:"B Zar"chr('39')>

Prosperity and aristocracy are two closely related words in the realm of material possessions. If the boundary between these two concepts is not properly defined, it will confuse the concepts and the consequences for the lifestyle. Sometimes people get drunk and deprive themselves of divine blessings. Some also become secularist and indifferent to God and resurrection. This article seeks to explain the differences in welfare and prosperity by explaining the variables affecting consumption such as sufficiency, dignity, status and developmental limit in life. Aristocracy is one of the instances of secularism, and it is wasteful. According to the teachings of Islam, spending is not an absolute function of income, it is regulated and limited. Therefore, extravagance in Islamic society is subject to public welfare. The amount of extravagance increases with the rise of welfare in society. By this criterion, development in life does not lead to aristocracy.

This study aimed to investigate the impact of customerchr('39')s engagement by social Network on client stickiness among Isfahan Saderat bankchr('39')s customers carrying out a descriptive-correlational type research whose statistical population consisted of all customers who are members of instagram page and customerschr('39') gym of Isfahan Saderat bank and 385 members were selected as sample and sampling was done by simple random sampling procedure and they were investigated using the questionnaire which was derived from Zhang et al. (2017). Findings of the study showed that consciously participation does not have any impact on operational value, but it has a positive impact on enjoyment value and social value. Customer’s eagerness has a positive impact on operational value, enjoyment value and social interaction. Social interaction has a positive impact on operational value but it does not have any impact on enjoyment value and social value. Consciously engagement, customer’s eagerness, operational value, enjoyment value and social value have a positive impact on customer’s stickiness. But social interaction does not have any effect on customer‘s stickiness. Customer’s stickiness has a positive impact on oral advertisement in Saderat bank. Operational value in effectiveness of consciously engagement does not have an intervening role on Customer stickiness, but it has an intervening role in effectiveness of customer eagerness and social interaction on client eagerness. The intervening role of enjoyment value in the effectiveness of consciously engagement, client eagerness and social interaction on Customer stickiness is meaningful. The intervening role of social value in the effectiveness of social interaction on Customer stickiness is not meaningful but it is meaningful in the effectiveness of consciously participation and customer eagerness on Customer stickiness.

How to tariff imported goods and its relationship with economic development in Iran has had various economic consequences. this qualitative research essay is based on the grounded theory method  and  using deep semi-structured interview technique,that has been conducted with purposive sampling method to examine the economic consequences of tariffing on imported goods from the perspective of Iranian customs experts. in this method, theoretical saturation was obtained by coding 20 interviews with the participants.Based on the results of the research, the researcherchr(chr(chr('39')39chr('39'))39chr(chr('39')39chr('39')))s theoretical inference is, that the causal conditions arising from the economic contexts of Iranian society such as tariff fluctuations, the multiplicity of trade trustees and …with the intervention of elements such as the lack of timely government support and disregard for the experiences of other countries and strategies and interactions adopted cross- sectionally and passively, ignoring the criteria of economic development has led to social consequences such as Official corruption, circumvent the law, increased smuggling, lack of competitiveness of Iranian goods.

Profitability is one of the most important indicators of bankschr('39') performance. Therefore, studying the state of profitability of the banking system and the factors affecting it is of particular importance. The main purpose of this study was to investigate the effect of various factors on the profitability of active commercial banks in the banking system of Iran during the period of 1384-1388 using a dynamic panel model (GMM), on three indicators of return on equity (ROA), return on equity (ROE) ) and net income income (NIM). The general results of estimated models indicate that financial leverage variables and asset growth rate have a negative and significant effect on the return on asset and return on equity, and has a positive effect on net interest margin. GDP growth rates, Repo, Slope of yield curve and Hirschman Harpindal Index have a positive and significant effect on the return on Asset and return on equity, and have a negative effect on net interest margin. But the impact of the Hirschman Harpindal Index on equity returns is meaningless.