In the response phase the most important step is to assess disaster after occurrence. By disaster Assessment, we can obtain all the needed information for controlling, decision-making and also disaster planning. Lack of disaster Assessment causes you to make unsuitable decisions based on limited or inadequate data which leads to imperfect disaster response. According to IFRC, disaster response operation will have an unsuitable function without disaster Assessment. This paper presents the principles and concepts of disaster Assessment.

In this study the relationship between Tax avoidance and Tax risk was investigated by measuring Tax risk based on uncertainty approach using data collected from 114 companies during the years 2009 to 2015. For this purpose, the lower effective Tax rate (ETR) and non-steady Tax situation over time is considered as Tax avoidance and Tax risk, respectively. The results show that a significant negative relationship exists between the effective Tax rate and Tax risk. It means that companies with lower ETR cannot continuously preserve their low level of Taxes, and therefore their Tax risk would be high. Hence, the policy of decrease in Taxes due to its uncertainty is risky Tax avoidance. This finding provides new evidence about the impact of Tax policy on the overall company performance. The results also show that income fluctuation increases Tax risk and Tax risk of small companies is higher than the big ones. Moreover, the financial leverage can reduce Tax risk due to consequential regulatory mechanisms. It is noteworthy to mention that the findings of this study can be used in risk Assessment of the corporate Tax policies.

Tax evasion, collusion and Tax avoidance both result in non-realization of the estimated state Tax revenue, so developing diverse strategies for preventing these phenomena is the most important Tax policies in different countries. One of the states' preventive solutions is to encourage and punish Taxpayers in different ways.Imposing different penalties for non-compliant Taxpayers is the most effective methods and setting effective Tax ratio results in increasing Tax revenue. By focusing on symmetric Tax rate (gross income in an ex–officio and ideal system), this paper aims at preventing Tax evasion, calculates the final state revenue gained from a given Taxpayer.

To develop and survive in the modern competitive environment, all governmental/non-governmental organizations do need effective system of performance Assessment enabling them to measure the efficiency and effectiveness of their organizational programs and processes, and resources. Efficient organizations do not suffice to gathering and analyzing data, but rather, they try to make use of data for achieving to their intended missions and strategies. In other words, instead of resorting to performance Assessment, they involve themselves in performance management. According to what was said, Zanjan province Tax affairs Office, as one of the most impartment administrative divisions of in Zanjan Tax affairs(INZTA),is required to change itself with other divisions of INZTA and to change itself in accordance with the stakeholders expectations thorough administrating pre-determined strategies and assessing its overall performance. This research explains applying Balanced scorecard for functional evaluation in Zanjan province Tax administration. After gathering indicators a mount with mentioned methods, it is indicated that Zanjan Tax administration has not developed balanced while major efficiency of current strategies is through increasing Tax income.

This research aims at studying and assessing factors affecting on Tax lags in Iran. The statistical population of study consists of 45 active manufacturing companies in the center of Mazandaran province that have filed and submitted their Tax returns and related documents during the years 2009 to 2013, and their final Taxes have been determined and have reached to the stage of collection. The results indicate that time associated with the Tax investigation process and other related processes from issuing final Tax sheets to the collection of final Tax amounts, is not of any random arrangement. The factors including the accounting books audit or ex-officio Assessment, Tax finalization processes, differences between accounting standards and accounting provisions of direct Taxes Act, and difference between assessed Taxable income and final income and lack of efficient Tax culture are effective on Tax lags, respectively. According to a time spent mostly on the process of Tax collection, firstly it has to do with the Taxpayer’ s file investigation, the interval between Tax return filing and issuance of Tax Assessment sheets and secondly, it has to do with the period of the finalization of Tax case (whereby the Tax Assessment sheet is served, a possible Tax objection is setteled and the final Tax sheet is issued). The first factor is related to the complexity of the laws, Tax audit of books or ex officio Assessment, the differences between accounting standards and and accounting provisions of Tax laws as well as the defficiency of the Tax audit processes, large volume of Tax and audit cases files and the lack of planning and prioritization of Tax audit cases. And the second is related to weakness of Tax culture and the attitudes and behavior of Taxpayers in addition to the factors mentioned above.

Using the inductive-deductive inference in the present study, the writer attempts to study the concept of Tax evasion. The term “Tax evasion” is used in relation with illegal arrangements in order to keep quiet about the income or ignoring the Tax debt which means that the Tax payer will pay less than he is legally obliged to pay. Here we will, in brief, discuss the reason and the motives for Tax evasion, the solutions for it and the improvement of Taxation. In the present study, we attempt to answer the following questions: does an inefficient Tax system result in Tax evasion? Is there a relationship between culture and Tax evasion? Is ignoring the Tax payers’ satisfaction influential in Tax evasion.Some believe that the Tax system is the main reason behind such problems; some others, on the other hand, say that the cultural structure of the society and individuals’ opportunism are the most important reasons for Tax evasion. We have discussed such factors along with describing a preferable Tax system, the reasons for a lack of Tax compliance by Tax payers and so on. We have discovered the real reason behind such phenomena and have come up with solutions. We have also studied this topic from the point of view of Islam and Sharia. Finally, we conclude that in order to decrease Tax evasion and increase the payment of Taxes by Tax payers, we can raise awareness of Tax payers concerning the way Taxes are calculated and spent through media. We can also talk about it in religious discussions and meetings. We can also take more effective steps toward a more organized Taxation by reforming the Tax rates and Tax exemptions and the creation of a more comprehensive Tax system.

Although the use of banking transactions symbolizes the exploitation of financial information resources, it should also be seen as a reflection of the contrast between banking confidentiality and Tax transparency. Fair development of this capacity in the Iranian Tax system needs to explain the legal nature of banking transactions. It should also be asked on what legal basis the competencies of the organization originate and under what rules will it be governed? Descriptive-analytical approach in this study showed that in the case of transactions before 2016, since the organizationchr('39')s access authority is defined as "occasional and with legal formalities" and only about the "revenue" cases, the organizationchr('39')s diagnostic competence is limited to transactions that have revenue source and assessed in the same way, but in the case of transactions in 2016 and beyond, not only the organization has the authority to review all transactions, but also collecting Taxes on "income" transactions and even "of unknown origin" has legal basis. Of course, in the latter case, it will be necessary to prove the "legal obligation of a Taxpayer to maintain financial documents. "

Unbalanced use of fossil fuels has made the environmental crisis as major challenge for governments. In the same methods, international and domestic institutions have designed and implemented various policies and plans to reduce greenhouse gas emissions, which are the cause of environmental pollution. One of the successful policies to reduce emissions is carbon Tax policy. Considering the environmental pollution situation in Iran as well as the successful experience of carbon Tax policy in other countries, this study simulates carbon Tax policy in the Iran economy, Accordingly, evaluate and calculate the probable effects of carbon Tax on the Iran economy in the form of designing a computable general equilibrium (CGE) model using the latest Iran social accounting matrix (SAM) in 2011 and in different scenarios. The results show that the carbon Tax rate in all scenarios, in terms of improving emissions, decreases the gross domestic product (GDP); So that in the last scenario, which is accompanied by the highest carbon Tax, in exchange for a reduction of 0. 54 percent in GDP, carbon dioxide emissions are reduced by 10. 7 percent.