This study deals with Sasanian taxation which can be considered as one of the most significant social and economical events of Iran history. In taxation of Sasanian, tax and poll tax were the most important income sources of kingdom. Some reasons such as Fluctuation in taxation incomes, lack of a regular and fixed system, difficulty in managing of budget and pressure on farmers caused Kawād to change the policy of taxpayment. In other words, the person who took this policy and changed the method of tax payment from crop-shares (Moqāsama) to surveying or measurement (Misāha) was Khosrow. The new method of payment not only related to the rehabilitation of agriculture, improvement of irrigation and the situation of kingdom’s lands, but also had the considerable advantages for sovereignty. The aim of this study is to compare the method of tax payment system before Khosrow's kingdom with the new one and its advantages for farmers and kingdom during Sasanian era.

The main purpose of this research is to investigate the effect of auditor's proposed REFORMS on the earnings quality. The sample consists of 165 firms listed in the Tehran Stock Exchange during the period from 2009 to 2016. Paired t-test is used to test the research hypotheses. According to the findings, there is no significant difference of smoothness and sustainability between unaudited earnings and audited earnings. In addition, evidence shows that audited accruals have a higher quality as compared to unaudited accruals. Moreover, results show that the extent of positive accruals changing into negative ones is more than negative accruals changing into positive ones after auditing. According to the results, there is no significant difference of negative accruals amount between audited and unaudited financial statements. Also, findings show that the positive accruals amount in audited financial statements is less than it in unaudited financial statements. Finally, the results show that there is no significant difference of inconsistency in profit distribution about zero between the time before auditing and after it.

Modernization and REFORMS in Iran in the early 19th century and in the period of Abas Mirza and then in the era of Amir Kabir and Sepahsalar, from above and by government official, were not successful because of the tyrannical nature of Ghajari regime and the opposition of vested interests with the weakness and decline of the central government, reformist social movements from "Tobacco" to "Constitutional" movements emerged which could not reach to their goals and then the modern and absolutist state of Reza Shah came to power.During the era of Pahlavi modernization, especially by the increase of oil revenues in the 1960 and 1970 decades, intensified, but because of the lack of a comprehensive theoretical framework and again the tyrannical nature of the state in the form of a "Neopatriarchy" and corruption and repression and non-participatory nature of decision making process and then conflict between the state and society or religion, led to the Islamic Revolution of 1979.

The modern public administration as one of the reforming strategies in government section, provides the governments with several solutions. Since, this strategy is considered as a keystone for administrative REFORMS in Iran, hence the study on its consequences is urgent. Having a review on the theoretical bases of modern public administration and Iran's experiences on that, in this article an analytical approach is taken to answer the question of if the government downsizing has been effective as a strategic measure of modern public administration in Iran. Finding suggest some mixed results.

The elites take great measures to reform society structures. Doing REFORMS is not without political consequences. REFORMS usually lead to crisis and political instability. This article analyses relations between REFORMS and the political instability in the Saljuqid empire. It explains REFORMS in three periods: Khajeh Nezam ulmulk ministry, Abulghasem Dargazini Ministry, and Kamaledin Khazin ministry. Khajeh REFORMS caused structural conflicts in the empire. The conflict was also active at two other periods that defeated REFORMS.

Problems related to drug abuse, particularly with regard to the special situation of Iran, have caused considerable concerns among decision-makers of Iranian criminal policy. This article intends to describe measures taken for eliminating these problems and concerns. These measures, on one hand, seek to reach more compliance with international conventions through drafting acts to criminalize money laundering and elimination of problems resulted from changing the drug abuse patterns. On the other hand, they promise to diminish problems related to drug abuse by determining a special system for criminal responsibility of addicts and diversifying responses of the society to crime and delinquency and drug-relate crimes especially through drafting community-based punishments act. This article also describes the criminal policy based on zero tolerance in two decades ago and the rise of new criminal policy.

Islamic banking system, like all other credit and financial systems, should not be accepted as a fixed pattern in various situations. Nevertheless, one of the important principles of Islamic banking is conditional reformation, due to the economic situation, or, when its subject has been changed. In this Paper we focus on two points: First, deregulation and standardization to make a clear relation ship between Islamic banks and international credit and financial institutes and second, focus on economic realistic approach and privatization in banking and financial institutes, to promote competition situation.

Iran’s tax system indicators, such as lower ratio of taxes to GDP and funding resources, tax pressure on companies in direct tax bases and focus on import tariffs in indirect tax bases, indicate that the structure of tax system in Iran is not desirable. Comparison between corporate tax and income tax that the latter includes all income in economy, indicates an imbalance, injustice and inefficiency in collecting taxes on income, and shows that economic agents, despite companies, do not pay taxes proportional to their income. In the case of indirect tax, there is not a general consumption or sale taxes, and what exist under this title, just include excise taxes and very limited kind of VAT.To improve Iran's tax system, in this paper, we provide structural REFORMS as follow: we first introduce two new tax bases, in this area the environmental and local taxes are provided, the second reform is to improve the performance of the available tax bases, include direct and indirect taxes, in this area two tax bases include global income tax and VAT are presented. Finally, in respect to implementing policies related to economic evolution project, especially in the energy sector, essential tax policies for saving energy are provided.

At the end of Omayyad dynasty, Khorasan witnessed opponents’ uprisings against Omayyad. Opponents took advantage of Khorasani settlers dissatisfaction of economic policies of the rulers and undermined the foundation of the regime advertising and acting against it. Thus, Omayyad tactful ruler, Hesham ibn Abd al-Malek appointed Nasr ibn Sayar, one of the wise and loyal men to his rule, as the ruler of Khorasan. Nasr being aware of the crisis in Khorasan, to avoid the risk of Omayyad's failure, started economic REFORMS in the area. But, his REFORMS were unsuccessful because of different reasons. In this article at least two main questions are answered: first, what were the economic REFORMS?, and how were they applied that dissatisfied people and caused uprising?, second, what were the reasons for their failure?Here, while using a descriptive-analytical method and printed sources, we investigate Nasr ibn Sayar's personality and answer the previously mentioned questions.