نشریه مطالعاتی در مدیریت بانکی و بانکداری اسلامی
پیاپی 16 (بهار و تابستان 1400)

Small and medium-sized enterprises (SMEs) have a significant impact on the economic development of any country, but they face obstacles in accessing the financial resources needed to carry out their activities. Similarly, financial institutions such as banks have various challenges in accrediting these types of businesses to allocate credit. Banks and financial institutions use different credit scoring models to identify the borrower's facility and determine the required collateral value. But because SMEs are considered unorganized in terms of financial data management compared to large corporations, credit risk assessment based solely on financial data leaves banks and financial institutions with multiple concerns about how to repay the facility by acquiring And faces small and medium jobs. In this regard, in this study, after reviewing the literature and credit history of small and medium businesses, different components of credit validation of these businesses in the form of four main components and 26 dimensions were identified and prioritized by 15 credit experts of different banks and then data The obtained data were analyzed using AHP technique. Shows that according to the credit experts of banks, for accreditation of small and medium businesses, among the components, financial components and management are the first and second priority, as well as among the dimensions; financial stability, profitability, technology status, and government policies are the first to fourth priorities, respectively.

Banks are one of the most important institutions and an essential element of the financial system of any economy as they play a decisive role in economic development and growth. The role of banks as intermediaries in attracting deposits and redistributing them in the form of investment and granting facilities, if done efficiently, will be able to provide the necessary basis for achieving economic growth and development. Therefore, there is always the question about the performance of banks, to what extent and degree of efficiency do banks operate in an economy, and what are the factors influencing them? On the other hand, due to the global financial crisis of 2007-2008, caused by banks' excessive risk-taking, risk-taking is recognized as an influential factor in the banking production process, which should be properly considered in performance measurement models. Therefore, in this study, a random boundary model with random inefficiency coefficients has been used, which can identify the effects of environmental factors such as inflation rate and exchange rate fluctuations on inefficiency. It also shows the role of risk-taking in designing inefficiencies and the various effects of risk on efficiency. To estimate the model, the data of 16 banks from the years 2006 to 2018 have been used according to the available data. Based on the results; Increasing inflation and exchange rate and credit risk have a negative effect and increasing capital risk and market risk have a positive effect on the efficiency of banks.

Uncertainty of economic policies, including inflation uncertainty, has wide-ranging effects on macroeconomic performance. Uncertainty challenges economic planning and increases investment risks. In such a situation, strategies to prevent tax evasion may become ineffective. In this situation, companies mainly adopt defensive behaviors to pay less tax. Therefore, companies reduce risk-taking initiatives to avoid taxes. Considering the topic, this study aimed to investigate the effect of the tax collection rate on the relationship between the uncertainty of economic policies and the tax burden of companies from 2010 to 2018 in selected companies on the Tehran Stock Exchange with the approach of quantile regression and fixed effects. The results of this study showed that the amount of tax collection reduces the relationship between inflation uncertainty and the tax burden of companies.