نشریه اقتصاد باثبات
سال دوم شماره 2 (پیاپی 3، تابستان 1400)

Taxes as one of the economic policy tools reduce the welfare of taxpayers gradually, which leads them to avoid paying taxes, either legally or illegally and it has caused a drastic and worrying reduction in government revenue through taxes. Tax evasion phenomena is one of the essential economic problems in developing countries incloding Iran increasingly. Also, misalignment and asymmetric information of tax system of the countries about the causes of tax evasion can be added to expand it. Identifying the factors that cause tax evasion is very effective in preventing it and helping to estimate the amount of tax evasion in the community. There have been studies on the causes of tax evasion in recent years in different approach. In this paper, the meta-analysis approach has been used to determine the factors affecting tax evasion and the severity of their relationship with tax evasion for Iran. The results showed that variables such as economic factors, per capita income, technology factors, social factors, legal factors, inflation, cultural factors, trade restriction, tax burden, unemployment and government volume are factors that influence tax evasion and the cultural factors have the highest impact on tax evasion and the income per capita has the lowest impact. Factors affecting tax evasion, respectively, the most effective and their correlation coefficient are cultural factors (0.577), legal factors (0.543), social factors (0.539) and economic factors (0.467), volume Government (0.399), trade restrictions (0.392), inflation (0.367), unemployment (0.357), tax burden (0.241), technology factors (0.194) and per capita income (0.192).

Official development assistance is an instrument to help the development of less developed countries in the socio-economic contexts. These aids play vital role in the human development of needy communities by reducing poverty, strengthening infrastructure, and improving the education and health systems. In addition, foreign direct investment is one of the important methods of financing development projects, transfer of production techniques and knowledge and the source of change in management approach in both developing and less developed countries. Foreign aids and foreign direct investment may reinforce each other or affect economic and social development in different ways. Foreign aids and financial resources alone cannot change the development process fundamentally. The efficient and accountable government is an important and complementary factor in enjoying the benefits of this type of resources, while mismanagement in receiving aids and attracting foreign investment leads to continued poverty, unemployment, corruption and the accumulation of external debt. This study examines the impacts of official development assistance and foreign direct investment on human development in 24 less developed countries (LDCs) during 2000-2018. The research model was estimated using random effects using panel data in the Eviews software. According to the results, official development assistance and foreign direct investment have both positive and significant effects on the human development index. Also, the human development index increases, when government effectiveness rises in the selected group. Therefore, LDCs can improve the development process by increasing the government effectiveness and the appropriate spending of official aids and foreign investments.

The historical relationship between inflation and liquidity has in the past been in the same direction, but now this relationship has been weakened. However, the significant effect of liquidity growth on the rate of price growth cannot be ignored. In order to maintain total welfare in the form of minimizing the welfare loss function, monetary authority aims to control inflation using monetary instruments, in particular to prevent the growth of the monetary base. The present paper also calculates the welfare outcome of inflation using a dynamic stochastic general equilibrium (DSGE) approach and using a new Keynesian approach and highlighting the role of household consumption in optimal monetary policy. Also, the effects and consequences, reaction functions, losses due to increased inflation and deviation from the optimal inflation rate are examined. The results show that inflation reduces welfare even at low levels. In particular, in the presence of 10% inflation, the welfare cost of inflation was calculated at 5.5%. The policy proposal emphasizes targeting inflation as a monetary policy framework. Although this is not a guarantee of achieving optimal welfare, it can be a key and effective factor

This study investigate relationship between social responsibility and financial helplessness with the moderating role of political communication. This study is a type of applied and post-event study. To measure the social responsibility of companies were use of Meran Jouri and colleagues (2014) scale. Also, in order to measure financial distress used of the localized standard scale of Kurdistan and Tatli (2014). The statistical population is all companies listed on the Tehran Stock Exchange in the period 2015-2019, that examined data of 103 companies. To analyze the research hypotheses, the pattern of regression of fixed effects was used. The research findings indicated a negative and significant relationship between social responsibility and financial distress of companies. This means that as the level of social responsibility increases, the likelihood of companies financial distress decreases. Other results showed that political communication largely moderated the relationship between corporate social responsibility and financial distress. This means that the need to disclose social responsibilities in order to legitimize activities decreases as a result of state-owned relationships.

The need for security and stability in different countries and regions of the world as a good platform for expanding economic cooperation and investment between countries and attracting foreign direct investment and it is important factor to attract foreign direct investment. The study uses data from 66 countries and spatial econometrics in the period 1990-2016 to study the effect of political security on attracting foreign direct investment. The best model for interpreting the results is the Spatial Durbin Model. The results of the estimates showed the variables of GDP, openness, and government stability had a positive and significant effect on FDI and the variables of exchange rate and inflation had a negative and significant effect on attracting foreign direct investment. Also, the spillover effect of the exchange rate variable was negative and significant on FDI, and the spillover effects of openness and government stability variables were positive and significant on FDI. The results of the study indicated that the establishment of political security is an important factor in attracting foreign investment and countries can be more successful in attracting foreign investment by establishment investment security. On the other hand, the spillover effect of political security shows that the more secure the region in which the countries are located, the more investors are willing to participate in these countries and invest there, and this factor is one of the important and effective factors on the investment flow.

One of the most important factors in deciding on investment is the amount of risk and output on capital assets. Choosing a set of optimal assets is often done by exchanging between risk and output, the higher the risk, so investors expect higher outputs. Portfolio optimization is about choosing the best combination of assets to maximize output on investment and minimize risk as much as possible. Therefore, one of the important steps in portfolio formation is to determine the optimal ratio or weight of assets to reduce the risk of investment portfolio. This important step is made by choosing the right strategy. The present study investigates the optimal allocation of assets (coins and stocks) using macroeconomic variables. The purpose of this study is to compare the performance of a predictability-based portfolio with a strategy-based portfolio (1/N).The results of the comparative test of variances and the Sharp ratio showed that the strategy of mean variance with a specified risk aversion coefficient (three and five) in all windows was able to defeat the strategy (1/N). The reason for the better performance of the mean variance strategy is that the underlying decision making is the predictability of asset outputs, and the weighting of each asset is based on the projected maximum output per month. The weighting of each asset per month is based on the maximum expected output.