نشریه حسابداری و بودجه ریزی بخش عمومی
سال چهارم شماره 1 (پیاپی 11، بهار 1402)

Tax evasion weakens the government's financial ability to perform its governance duties. Therefore, identifying the consequences of tax evasion can play an important role in better explaining the position of tax in society administration. Therefore, this study attempts to investigate the consequences of tax evasion with a holistic approach and through exploratory and confirmatory factor analysis. The present study is practical in nature and is considered as a descriptive-exploratory correlation study. The required data were collected through questionnaire. The population of this study is the employees of tax administration, economic affairs and Finance, police force and universities of Kurdistan province. Regression analysis and structural equation modeling were used to test the hypotheses and analyze the data. SPSS and Amos software were also used to analyze the data. Based on exploratory factor analysis, 5 components (economic, social, managerial, political and cultural) were identified as the consequences of tax evasion (dependent variable). These five components explain 64% of the variance of the dependent variable. Then, based on the firstorder confirmatory factor analysis, it was ensured that there is a consistency between the theoretical and experimental constructs. In the following, using the second-order confirmatory factor analysis, it was determined that all the latent variables have a positive and significant effect on the dependent variable. The order of their influence was: cultural, managerial, economic, social and political. Finally, the effects of 6 demographic variables (gender, age, education, field of study, years of service and type of organization) on the dependent variable were studied. According to the results obtained, the three variables of age, education and years of service have a positive and significant effect on the dependent variable. Therefore, understanding the consequences of tax evasion can play an effective role in reducing tax evasion.

The performance-based budgeting system is a management system for improving the optimal effectiveness and increasing the transparency of the use of organizational resources, which allocates the budgetary credits of organizational units in line with short and long-term goals and leads to greater accountability. The purpose of this study is to identify the impact of regulatory structure and technical factors on performance-based budgeting. This research is a descriptive-survey method. Considering the applicability of the results, it is useful in the research group. This research was conducted in 2021 using a questionnaire in the statistical population of 66 administrative, financial and budget experts in the public sector. In the descriptive statistics section of the respondents' characteristics, in the inferential statistics of the research hypothesis test, that is, the relationship between the research variables through the pearson correlation test and multiple regression to achieve the contribution of the independent variable (86 percent) in explaining the variance of the dependent variable is discussed, as well as the difference. The mean of independent and dependent variables with a hypothetical mean of 2 was used from the Student's T-test. This research has shown that the mean of all the investigated variables is higher than the mean and is statistically significant.

Providing services based on the tariff, the cost factor and how it is allocated is one of the key factors of hospital cost management. In this research, the researcher seeks to determine the total cost of thalassemia unit services in traditional costing methods and time-based activity costing. The data obtained through a case study was conducted in Vali Asr (AJ) Noorabad Mamsani Hospital in 2022. It is based on information obtained from 3 operational, diagnostic and general support centers. The findings of the research show a difference between the total costs of the thalassemia unit based on traditional and time-based costing and also indicate the existence of unused capacity in the thalassemia unit. Hospitals and medical centers can reach the real costs by using the costing method based on time-oriented activity, in order to avoid the losses resulting from wrong costing by finding unused capacity and using it to reduce costs and increase reach efficiency.

The purpose of this research is to investigate the effective factors on employees' resistance in operational budgeting in Ilam Gas Company. In this research, the statistical population includes 45 senior and experienced financial managers of the gas company of Ilam province. The current research is an applied research in terms of its purpose because it is used to solve a scientific problem and in terms of descriptive-correlation method. A researcher-made questionnaire was used to collect data, which has face validity, and Cronbach's alpha coefficient was used to determine reliability. Cronbach's alpha coefficient was calculated for the questionnaire (0.94), which is statistically acceptable and indicates the reliability of the questionnaire. To analyze the data of this research, the Kolmogorov- Smirnov test was used to measure the normality of the data distribution. For the confirmatory factor analysis of the questions, the structural equation test was used. In this research, KMO statistics and Bartlett's test were also used to determine the suitability of the data for factor analysis. It should be noted that Spss, Lisrel, and Excel software were used for data analysis. The results of the research showed that the resistance of employees has a significant effect on the level of operational budgeting ability and the level of operational budgeting options and the level of acceptance of operational budgeting in Ilam Gas Company.

This research was done with the aim of investigating the impact of investment opportunities on tax avoidance with regard to the moderating role of corporate social responsibility disclosure. The independent variable of the research, investment opportunities and tax avoidance, the dependent variable and the corporate social responsibility disclosure variable are also moderators in this research. In terms of the objective, this research is considered as applied research, and in terms of the method of inference, it is included in the descriptive-correlation research group. To collect information, 126 companies were selected as a statistical sample from the Tehran Stock Exchange in the period of 2016 to 2021. Research hypotheses were analyzed using panel data regression method in Eviews10 software. The analysis of hypotheses using the generalized least squares method showed that investment opportunities have a positive and significant relationship with tax avoidance; Therefore, with the increase of investment opportunities, tax avoidance increases. Also, the findings showed that disclosure of corporate social responsibility weakens the relationship between investment opportunities and tax avoidance.

Budget plays a fundamental and key role in the development of governments. Studies of the challenges of the budgeting system in order to achieve the economic goals of countries are considered important topics of the public sector economy. The purpose of this research is to identify and rank the challenges of the country's budgeting system based on the 13th people's government transformation document and it was done in the spring of 2023. In this research, the challenges of the budget system include four main indicators and eight sub-indicators that were identified from the 13th people's government transformation document. Then, the designed questionnaire was distributed among 10 experts in economic sciences, whose educational level was doctorate and master's degree. The components were analyzed based on the hierarchical analysis method with pairwise comparison. The results of the research show that the dependence of the budget on oil revenues and the incorrect use of these revenues, the increasing deficit of the budget is one of the most important challenges. Also, the weak support of the budget from the policy and program goals and the continuation of direct and indirect management of the government in enterprises are the most important challenges of the country's budgeting system based on the 13th people's government transformation document.