seyed bagher fattahi; Seyed Mozafar Mirbargkar; Ebrahim Chirani; Mohammadreza Vatanparast
Abstract
Subject and Purpose of the Article: The present study is aimed at forecasting and modeling profit and loss in the Tose’e Ta’avon Bank through conducting an experimental analysis. Research Method: The statistical population of the study includes the branches of the Tose’e Ta’avon ...
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Subject and Purpose of the Article: The present study is aimed at forecasting and modeling profit and loss in the Tose’e Ta’avon Bank through conducting an experimental analysis. Research Method: The statistical population of the study includes the branches of the Tose’e Ta’avon Bank in Tehran, whose financial data from 2011 to 2020 were collected and been the basis of analysis. This research has used the causal method through collecting information in the theoretical literature section based on library studies and testing hypotheses based on a document analysis of financial statements. The statistical techniques used in this research are the combined data regression method, heuristic factor analysis, and Bayesian networks. Research Findings: The data analysis results show that it is possible to predict profits and losses of the Tose’e Ta’avon Bank based on the identified factors from the financial ratios. The findings also illustrate that the aforementioned factors can account for more than 90% of the changes in the financial ratios. Conclusion, Originality and its Contribution to the Knowledge: It can be expected that the bank's profit and loss can be predicted through the final 12 financial ratios of this research and the 5 factors which have been derived from the given ratios. The results of the model can also be used to identify the optimal combination of financial ratios to obtain a certain profit, but this application of the model requires the use of optimization algorithms.
Amin Bolori; Mohammad Moradi; Hamidreza Yazdani
Abstract
Subject and Purpose of the Article: The aim of this study was to design a tax evasion model based on income tax (grounded theory approach) and the aim of this study was to model the phenomenon of tax evasion based on income tax. Research Method: The research method used is grounded theory and ...
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Subject and Purpose of the Article: The aim of this study was to design a tax evasion model based on income tax (grounded theory approach) and the aim of this study was to model the phenomenon of tax evasion based on income tax. Research Method: The research method used is grounded theory and through in-depth interviews with experts in this field. This study was saturated with 12 snowball interviews. Research Findings: Based on the results obtained from interviews, the main causes of income tax evasion are: lack of tax culture in society, lack of transparency of financial information, inefficiency of the tax system, complexity of laws and... According to the interviews, with the onset of tax evasion for the above reasons, the most important necessary contexts are: lack of proper business environment, lack of strong regulatory and executive system on companies, lack of strong management system and lack of public trust in society. Also, according to experts, the most important strategies to prevent tax evasion are: creating a comprehensive database for companies, creating a tax culture, reforming tax laws and reducing the scope of tax exemptions. Also, the most important consequences of tax evasion are: unfair distribution of income and wealth in society, reduced level of economic transparency and reduced government revenues and the level of public welfare. Conclusion, Originality and its Contribution to the Knowledge: In order to design a tax evasion model based on income tax, a conceptual model was developed and designed, and also in Iran, it is the first research that presents a model for income tax evasion based on income tax.
