Considering the importance of FREE-trade-ZONES in the economy of developed countries; and some undeveloped countries, it is necessary to probe the reasons of the unsuccessfulness of Iran's FREE-trade-ZONES. To achieve this goal, in this paper, at first, we describe the priority of FREE-trade-ZONES in the planning system of Iran. Then, introducing the factors effective in the advancement of FREE ZONES and analysing the corresponding information, we discuss some problems in utilizing such ZONES, and the reasons of their unsuccessfulness in Iran.

It has always been one of the most important factors for economists to identify the relationship between foreign investment and domestic market attractiveness. Therefore, identifying the factors affecting the investment attractiveness and market attractiveness of these areas can have a direct impact on the volume and volume of trade in the country. This issue has been the main reason for doing this research and trying to identify and present the pattern of factors affecting the attractiveness of FREE market investment in Iran. In this applied study, a sequential mixed approach has been attempted to formulate an initial model by examining the literature on the basis of the data theory based approach of FREE Zone Market Attraction Factors. Then, by presenting this conceptual framework to the experts and using in-depth interviews, their expert opinions on the pattern of investment attraction factors in the FREE ZONES market of Iran were extracted. In the quantitative part, the results obtained from the experts were evaluated with the opinions of executive managers, experienced people and Owners of industries in Anzali FREE Zone in order to elaborate the relationship between dimensions, to design the model of “ Investment Attraction Factors” . Finally, the indicators of "demand", "competitiveness", "business convenience", "investment attractiveness" and "purchasing experience" were identified as the most important factors in the attractiveness of the FREE Zoneof Iran (Anzali region), which based on these indicators, solutions were proposed to improve the attractiveness of the Anzali FREE Zone Investment Market.

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.

Ownership is one of the rights emphasized and respected by Islam, which is mentioned in the Qur'an, hadiths, and the lives of the innocents. In Iranian law, despite the partial protection of private property, there are limitations in some laws and regulations that have dimmed its full respect, including principles 22 and 47 of the constitution. However, some injustices, which originate from the illegal orders of some administrative officials, have caused citizens to ignore their legitimate property. These incidents are more reported in FREE trade and special economic ZONES, depending on the case. In this case, these institutions repeatedly seize the immovable property of the citizens of these areas, especially the old natives of the FREE trade ZONES, to secure their properties. This is while the legitimate ownership of citizens has been emphasized by the legislator. In this research, which has been compiled using a descriptive and analytical method, the findings show that in FREE trade ZONES and special economic ZONES, with some incorrect measures, the economic rights of citizens, including the private ownership of citizens on real estate and real estate, are properly established, supported and protected. It is not legal.

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.

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.

Increasing competition on a global scale has led to an increase in the number of companies looking for opportunities in international markets to achieve their goals, survive and maintain their market position. In a knowledge-based economy, the organizations’ intangible is increasingly becoming a competitive factor. Such assets are seen as the essence of competitive advantage. However, companies operating in international markets and unknown export environments face environmental uncertainty. The literature has merely addressed some aspects of export market attractiveness and comprehensive models with no comprehensive theories developed in the field. Therefore, this paper aims to systematically review and identify the factors and components of export market attractiveness in FREE ZONES. This paper adopts a Meta-synthesis method. This paper content analysis shows that the export market’s attractiveness in comprehensive themes includes internal and external factors. The building blocks of internal factors include marketing factors, information factors, and performance factors. The building blocks of external factors include procedural factors, government factors, customers, international markets, and the business environment.

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.

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.