The goal of this research is to study how tax justice improvement is considered in financial statements preparation and calculated accounting income by inflation effects decreasing or write-off. In order to do this research methodology used in this research is a deductive-descriptive method which is confirmed by literature study to have access to the best strategy of decreasing inflation effects on accounting income. Studies show that horizontal justice as the most important dimension of tax justice is affected by accounting income distortion because of inflation effect. According to investigations two strategies are suggested to inflation effects decreasing or write-off. First, specific inflation effect decreasing accounting procedures and the other one is to utilizing inflation accounting system. Studies indicate that adjusted current cost system is the best system for general price level variation. However, studies hold that according to Iranian tax regulations, firms have to report their income on the basis of historical cost and non of the two suggested strategies are not allowed to report tax income and horizontal justice will not achieved afterward. Finally, studies indicate that if tax system does not get adjusted because of inflation, no access to tax justice will appear and firms’ wrong valuation will be occurred.

This study explores the relationship between inflation, inflation uncertainty and output growth enjoying the quarterly data of consumer price index in Iran from1368:1 to 1387:2. For this purpose the exponential GARCH model and granger causality test were used. The results indicate a bilaterally causal relationship between inflation and inflation uncertainty, while there is no significant relationship between inflation uncertainty and output growth and also between inflation and output growth.

The paper investigates the relationship between inflation and inflation uncertainty using the Iranian data over the period 1959:03 – 2005:12. GARCH models are used to examine this relationship. Granger methods are employed to provide statistical evidence for the relationship between average inflation and inflation uncertainty. Threshold GARCH (TGARCH) models are considered to investigate asymmetry in the conditional variance of inflation. The Component GARCH (CGARCH) models are employed to decompose inflation uncertainty into a short-run and a long-run component by permitting transitory deviations of the conditional volatility around a time-varying trend. This model examines the presence of the long memory in the conditional variance of inflation.The findings show that increased inflation raises inflation uncertainty confirming the theoretical predictions made by Friedman. Furthermore, the findings of bi-directional causality support the Cukierman and Meltzer model. Using the standard TGARCH models, the presence of asymmetry is found in the conditional variance of annualized inflation, and finally the evidence of long memory exists in the conditional variance of annualized inflation.

This study investigates the relationship between inflation; inflation uncertainty; investment growth and economic growth, over the period 1367‐ 1387 in Iran. We used Trivariate‐GARCH model and our results indicate that the hypothesis of Friedman (1977) and Ball (1992) concerning that the increase in inflation rate, leads to inflation uncertainty, is not rejected for Iran during the period of our study. Thus, we conclude that any variable that increases the rate of inflation, leads to inflation uncertainty and consequently reduces the economic growth in Iran. Therefore it is helpful if government pursue an inflation targeting policy. Our results also confirm that any increase in inflationary uncertainty reduces the rate of investment and production as indicated by Bernanke (1983); Dixit & Pyndyk (1994) and Friedman (1977). Finally our model rejects the hypothesis of Holland (1995) i.e. there exist a negative causality between inflation uncertainty and inflation rate.

One may say that The Open Society and Its Enemies (OS) offered in 1945 the first complete elaboration of the general approach proposed by Karl Popper, namely his ‘critical rationalism’, a bold generalization of the fallibilist falsificationism in the domain of the empirical sciences masterly proposed in Logik der Forschung (1934). The political content of The OS has been critically discussed. Nevertheless, not all people insist on the equally important moral dimension of the book, giving it its unity, I submit. Without morality, no critical discussion, no reason, no open society, let us say in a nutshell. I would argue that according to Popper, a strictly Christian morality of love would not be the appropriate emotional companion of critical rationalism, but that the less demanding moral emotion of sympathy or compassion is perhaps necessary to give it its force against violence. I give some support to this line of argument. In my view, Popper proposed a somewhat unarticulated critical rationalist ‘emotivism’ of sorts. The emotion of compassion is necessary for triggering our moral decisions and values, which are the ultimate basis of the choice for a reason against violence.