ECONOMIC RESEARCH REVIEW
Year:2009 | Volume:- | Issue:4 (SUPPLEMENT)|Papers Count:6

In this study, using the information of 22 economic and institutional factors affecting tax capacity across 30 Iran’s provinces, the performance of the two Multiple Attribute Decision Making Models (Topsis and Taxonomy) has been compared. For this purpose, two aggregate performances indexes were computed which indicate the effects of all 22 factors in a single index based on the two methods. Then all the provinces were ranked according to these two capacity indexes. At the final stage of the study the ranks of each provinces has been compared with their corresponding ranks derived based on the 1385 tax collection records. The results of the study show that two ranking methods (taxonomy and Topsis) differ slightly in final results in some provinces.

In order to find the causes of successful implementation of tax policies by using the literature review, and existing 17 effective factors on policy implementation included: transparency of tax rules and policies, organizational leadership and attention to community culture and participation in policy making, social – political conditions and people support, importance of implementing organization for other organizations and constitutions, commitment of implementing organizations and their management to policy implementation, attitude of personnel of implementing organization, cooperation and consentience climate in organization, tendency and motivation of personnel of tax organization, diversity of taxpayers and dependent organizations, time limitation and guaranty of implementation, economic conditions, executives education, executives experiment, pilot implementation of policy, and knowledge of personnel of implementing organization of tax policies, Discriminate Analysis method has been used. According to obtained result of Discriminate Analysis, three levels of implementation (weak implementation, average implementation, and strong implementation) and two functions (transparency and importance of Tax Organization for other organizations and constitutions) were distinguish ed. Policies with strong implementation in first function (transparency) have highest mean. In second function, average implementation has highest mean.91% of fluctuations among different levels of implementation were explained by first function (transparency). If tax policies must implement strongly, transparency is needed. Second function obtained Discriminate Analysis is importance of Tax Organization for other organizations and constitutions, which explains about 9% of fluctuations among different levels of implementation.

The implementation of Value Added Tax scheme in Iran has been considered as a fundamental shift in the country’s tax system. This shift has changed government, tax payers and other stakeholders demand and expectation, and therefore, tax organization management would face new affairs.For initiation process of the new system, laying a sound ground works for social and economic factors are the most crucial part of any projects for management of the system. Mismanagement and deviation from initial goals may lead to the complete failure of performance of the whole system, therefore to make use of a proper managerial model capable of stakeholder’s point of views would be very essential.Meanwhile, this research has tried to design an appropriate model based on stakeholders management. This model includes fundamental compilation of tax organization, to implement Value Added Tax scheme and identically considers as a tool for organization to face the expected change.Stakeholders and influential factors on VAT management, based upon theoretical foundation, conceptual framework and few other countries, and then a proper questionnaire was distributed among experts to extract final compilations.Based upon professional experiences of the researcher and the outcome of concept mapping and analyses of the data, a model of Value-Added Tax administration with emphasis on stakeholders and beneficiary groups in Iran was designed. It consists of eleven criteria and ninety five indicators. Also a questionnaire was devised and distributed to evaluate and determine the appropriateness of the suggested model, and its inputs were analyzed. The results showed the suggested model fully meets the requirements of experts and other interested parties which would assist management to create celebrity ground to overcome future transformation.

Because of Lending activity, banks are expose to credit risk. Credit risk is one of the most important risks in banks. Based on Basel committee advices, banks and financial institutions have noticed to credit risk in order to reduce credit risk and cost of increasing nonperforming loans in last years. In fact, credit rating is a way that banks can use it for evaluating, controlling and managing credit risk.During recent years, because of increasing nonperforming loans, credit rating are been noticed by most of banks in Iran.So, in this article, we will design a credit rating model for one of the banks in Iran.For this purpose, at first, the theory of credit risk and credit rating will be discussed. Then, the credit rating models that are used in some foreign countries will be introduced. After that, the appropriate credit rating model for purpose bank will be drived and finally, some suggestions will be introduced.

This paper assesses the extent to which the movements in exchange rate affect import, wholesale and consumer prices in Iran.The exchange rate pass through to import and domestic prices is an important link in the process of monetary policy transmition, in particular as Iran moves to an inflation targeting regime. The empirical model is a recursive VAR, suggested by McCarthy (2000), to investigate the impact of exchange rate movements on prices by analysing data from spring 1373 to winter 1383. Impulse response function and variance decomposition are used to measure the exchange rate pass through to import and domestic prices. The major findings of this paper are: the exchange rate movements have only a moderate effect on prices, i.e., exchange rate pass through is incomplete; it is more stronger in import price index relative to wholesale and consumer price indices, the exchange rate pass through to wholesale price index is more pronounced compared to the pass through to consumer price index. Variance decomposition indicates that exchange rate shocks explains some proportion of inflation variability.

Income distribution is a considerable and sustainable problem in many countries. Hence, Governments around the world tend to target interventions that aim to reduce or alleviate inequality. Income distribution has been a long running interest of both academia and politicians. Using three measures of inequality, Gini coefficient; Theil and Atkinson Indices, the condition of income distribution within groups of household with different socio-economic characteristics provided. The data used in this paper have been collected in an Income-Expenditure Survey by Statistical centre of Iran.The findings of this paper indicate that the Income distribution depends largely on household characteristics. Summarizing the main results of this paper, we see that distribution of income within groups of households whose heads are under 25, employed in agriculture and/or Construction sector of economy is severe. In addition, inequality in less deprived regions is more severe than deprived regions.