AbstractPurpose: This paper aims to assess different tax evasion methods in the free-trade zones of Iran. In other words, this paper seeks to answer the question of “whether the cultural, economic, and political factors, tax compliance, tax evasion, and tax rates (tax fairness) can cause tax evasion in free trade zones of Iran or not”.Design/methodology/approach: The study method is practical in terms of the objective and descriptive survey based on the method. The study's statistical population comprises all employees and experts of the customs office and Tax Affairs Administration of the free-trade zones, including 480 employees of the tax administration and 400 employees of the customs office using the Cochran Sampling method as the sample of the study. This paper uses the PLS tests to assess the effect of independent variables on the dependent ones.Findings: The study results show that the cultural, economic, and political factors, tax compliance, tax evasion, and tax rates (tax fairness) have a positive and significant effect on tax evasion and tax avoidance in the free-trade zones of Iran.Originality/value: Since no study has been carried out so far on different tax evasion methods in the free-trade zones of Iran, results can provide users with helpful information and contribute to the development of science and knowledge. Practitioners can give beneficial information since this paper was carried out in Iran with peculiar political-economic conditions (severe economic sanctions, highly intensive inflation, and eight years of imposed war).

From the perspective of national and regional economic development, free zones increase trade exchange and attract some of the required technical and capital expertise, and economic dynamics. On the other hand, the resistance economy, which is the basis for the resilience of economy against domestic and foreign shocks, and also aims to increase the export rate based on paragraphs 10 and 12 of the country’ s policies of resistance economy, is closely linked to the free and interregional zones. Accordingly, this study seeks to relate these two categories. Based on the resilience indices of Jack Borman et al., the free zones of Kish, Qeshm, Chabahar, Anzali, Arvand, and Aras were compared considering the space camera model from 2011-2011. The results showed that the effect of export share surplus and employment had a negative and significant effect on the resilience index. The negative and significant effect of the spatial autoregressive coefficient indicates that part of the decreasing changes in the resilience index of the free trade zones was due to the distance or proximity effect.

Establishment of free trade zones is one methods ofattracting the forogn direct investment that can leads to facilitating the free economic and help to promotion and development. In this way the administrative structure of free trade zones are very important. According to Iranian law free trade zones are administrate by a govermemntal compant which has all governmental authority excep military affairs. After considering act of the implementation of principle 44 of Iranian constitution it seems that after removing some barriers, privatization can occurred in this area. Privatization can be occured at two levels. At the first level, with reconstraction of stracture of zones, some soverign duties of all of Iranian free zones confered to a constrated and unit organization and current organizations of zones changed to very smaller organizations and as representatives of central organization do soverign duties. Other subjects and affaires must confer to some transferable companies and in the second level, management of such companies can be transferred to the private sector.

In recent decades, managers have experienced a period of significant global changes due to the developments in technology, marketing, globalization, and the new economic-political situation. Nowadays, corporations need to enhance their competition capacity and profit through the available models in the field of competitiveness and experts' comments. Research on competitiveness can always reveal new results. This article seeks to identify the factors that affect competitiveness in free trade zones. Through the available sources in the literature, those factors were spotted and listed. Then, based on those factors, a desirable pattern of competitiveness was made. In the last step, the pattern was evaluated using the Amos software. To do so, Arvand free trade zone was selected as a case to study, and the mentioned pattern was tested on it. The results showed that competitiveness is affected by such factors as authority privileges, natural and local privileges, foundational privileges, financial and economic privileges, and operational privileges. Among them, financial and economic factors have the highest rank, while operational privileges rank the lowest.

This article examines the rules governing Foreign Direct Investment in Iran’ s Free Zones. These rules are pertaining to investor’ s entry procedures, exceptions in foreign investment, restrictions and requirements of foreign investment. The results, found through a comparative study of some leading countries to attract foreign investment and Foreign Investment Promotion and Protection Act (FIPPA), indicated that the rules governing foreign direct investment play a significant role to stimulate the investor’ s incentive and are considered one of the imperative and determinant legal factors to attract foreign investment in free zones. Solutions to make the Iran’ s free zone investment climate more attractive to foreign investors include substitution of approval and confirmation system by informing and notifying one, limitation of exceptional segments from foreign investment, redundancy prohibition of possession or ownership of property, elimination of share ownership limitation and reduction of administrative requirements for the foreign investor.

Today, due attention of the countries, traders and policy makers to free trade zones is among the first priorities of the economic policies of the world. Because these zones play an important role in the economic development of the world. In this paper, evaluation and prioritization of Iranian free trade zones was using the MADM method. The main goal of this research was to optimize the re-allocation of economic recourses. The results indicated that the Kish free zone is of higher priority comparing with the other free zones. The results of this research and prioritization of free trade zones could be highly useful in increasing the F.D.I. and access to world and regional markets.

In our country, forming Free zones and felling them develop are considered as a very effective element in opportunities and developing of exports, promoting employment, getting the domestic and foreign investments, increasing the general income and tourism, improving the economic stand of the country and also complying with a competitive economy.Considering the economic operations of three free zones (Kish, Qeshm, Chabahar) during 1994 to 2005 shows that a major part of revenues goes from exporting goods from Qeshm and revenues from tourism in Kish. Major parts of the constructions and fundamental facilities have been expensed in Kish and this region is very important in getting the domestic and foreign investment considering to the other parts of the country. The operations of Chabahar zone in the case of above mentioned elements has been done weakly because of lacking the constructions and fundamental facilities and also deprivation of the region, so this zone could not access to the main goal which is transit of goods. As a whole, the roles of the above mentioned elements in Iran's economy are very inconsiderable and it shows that these zones have been operated weakly during these years.In econometric chapter is determining the effective factors on export expansion and cultivation revenue in foreign exchange. However these factors are acquired with use of panel data of three zones Kish, Qeshm and Chabahar during 1994 to 2005. The issue of this test illustrates that increasing in variable of current cost and civil cost with three historical delay foreign and domestic investment and revenues has a significant positive effect on export expansion and cultivation revenue in foreign exchange of three free zones. This issue is most helpful to cultivate of revenue in foreign exchange of this places.

This study aims to design a marketing policy package in free trade zones, specifically focusing on the Arvand Free Trade Zone. The statistical population for the meta-synthesis section comprises 415 articles on marketing policies, from which 47 articles were selected using the Barroso and Sandelowski method (2007). In the Delphi section, the statistical population includes all experts, academic faculty members, and members of the Free Trade Zone organizations, totaling 40 individuals, with 15 selected purposefully as the sample. Data collection tools in this study include the CASP questionnaire and Delphi rounds questionnaires. To obtain the reliability of the research instruments in the quantitative section, Cronbach's alpha method was used. Given the nature of the research, both qualitative and quantitative methods were employed. Through the meta-synthesis method, 12 components and 56 indices were identified within the frameworks of political marketing strategic planning, strategic capabilities, operational capabilities, practical capabilities, internal capabilities, external capabilities, geographical aspects, social and cultural aspects, political aspects and political decision-making, government policies, economic aspects and economic management, and institutional contexts. Using the Delphi method and conducting two rounds, the components were reduced to 11 with 51 indices. Subsequently, considering the filtered policies of the free trade zones, a marketing policy proposal for the free trade zones was developed and designed in the form of mother policies (main actions), supportive barrier-removing policies, and supportive facilitating policies.

Introduction Aras Free Zone with economic activities in different areas, like other free zones, though rooted in classical and neoclassical theories, and Adam Smith's free trade theory, in particular, plays a decisive role in establishing it, but ignoring the principles governing the structure, Its function and its spatial evolution, is a kind of fall in the same abyss of absoluteism in the form of maximizing the profit and utility of individuals. From the perspective of this study, the root of functional failure in the free zone is the spatial patterns of its economic activity. One of the major areas of activity in the free zones is the trade and commerce sector, which has considerable scope in the Aras Free Zone. This paper intends to discover the functional-spatial imperfections and the logic of its formation in the commercial spaces of the Aras Free Zone, in order to provide an appropriate implementation of the objectives for the region. Methodology This study is an exploratory research in nature and catagorised iv fundamental-applied research type. The discovery of the mechanisms and logic governing the social content of the spaces was based on qualitative methods and, in particular, conducting field observations and in-depth and semi-structured interviews with the stakeholders. commercial spaces in this study also included more spaces that were firstly allocated to land levels, secondly, with the exemptions and privileges of the region, and, thirdly, indicative spaces related to the realization of the goals of the Free Zone be. In this study, the content-oriented analysis method was used to analyze the information and interviews conducted. The sampling method used for this method was snowball sampling method and the sample size was determined using theoretical saturation method. 20 experts from free zones and 48 trade and business activists were selected and interviewed. Results and Discussion The investigations showed that Aras Free Zone has allocated vast spaces to small businesses to achieve their transcendental goals; but the performance of these spaces is associated with major failings such as managerial weakness, unhealthy economy, lack of outsourcing and unsustainable economy, and is far from the ideal model based on the goals and foundations of free zones. Generally, the domain of small business in the Free Aras area is important in several ways. First, the lack of production conditions due to the macroeconomic policies of the state and the existence of renting and speculation in this field in order to gain more profit on the one hand and the adoption of early policies and measures in line with the periodic revenues due to the weakness of the management of the Aras Free Zone, on the other hand, The capital has been largely driven into this sector, thus providing the basis for its false growth. Second, according to the claims of the officials and experts of the Aras Free Zone, the business of microeconomy has been thriving for the purpose of developing tourism tourism, with the aim of attracting tourists to the region and the economic prosperity of the region, which is quite a look inwardly and in line with the mainland. There are conflicting goals with the outsourcing of the free zone. Third, the prosperity of other areas of the Free Arar Free Zone relies heavily on the entry of goods and its supply in these commercial spaces, which in some way reproduce the relations of the dependent capitalist economy, such as the intensification of consumerism and the formation of an unhealthy economy. In total, the currency is withdrawn from the country. Conclusion The results of this paper show that the function and spaces of trade and commerce in Aras Free Zone are associated with major failings such as management weakness, unhealthy economy, non-extroversion and unstable economy. The formation of an unhealthy economic environment, such as the sale and purchase of licenses, smuggling of goods and etc in this area, with the subsequent changes in the management and personal effects, as well as the intensification of the bureaucratic system for more revenue, all indicate the use the toolkit of the spaces in this area and instability of the region's economy is due to its spatial functions. From this perspective and with the current process, rather than a free space to leave the country dependent on the economy, it is the opposite of learning and practicing the characteristics of such an economy.

Considering that tourism development is subject to feasibility under the preconditions, this research seeks to identify the influential factors on the development of tourism in the Aras free zone. The research method in this study is applied with a descriptive-analytical nature. The statistical population of the study consisted of managers, officials, urban experts and academic elites of Aras free zone, and the sample size is estimated to be 340 people based on the modified Cochran model. To analyze the research data, the least squares model was used in Warp-PLS software. The results of the research show that among the proponents of the study, the most influential are economic (EC), Management (MA). Marketing and Advertising (MAA) and Education (ED). The coefficients were extracted according to the structural model of the research for each of them: 0. 67, 0. 59, 0. 51 and 0. 48 respectively. On the other hand, the effect of these proponents on the two dimensions of tourism development, namely, economic and physical (EP), and political, social and cultural (PSC), has been measured. The results indicate that there is a significant relationship between the drivers and components of tourism development at the 95% confidence level has it.