Showing 4 results for Najafi
Fahimeh Lezgi, Alireza Amini, Leili Shomali, Akram Najafi,
Volume 16, Issue 3 (3-2009)
Abstract
The present research aims at estimating and forecasting tax revenues of Ghazvin province up to the year 1393/2014 on the basis of data of the years 1374/1995-1383/2004. Researchers have tried out to identify the potential/realized tax capacities of the aforesaid province and to explore how to decrease the gaps between the existing and ideal capacities. They have also dealt with identifying the shortcomings of the tax system in the province in question and in the whole country. Research findings show that in spite of a large variety of endogenous variables involved, the general trend of estimation fluctuations has been in conformity with the fluctuations of tax performances of different years so as to say that any abrupt improvements in the tax performance of the province in question have been reflected in the predictions thereof.
Jamshid Amanee , Hossein Najafi , Adel Fatemi, Mahdi Majlesi,
Volume 19, Issue 11 (12-2011)
Abstract
The balanced scorecard (BSC) is a management tool that is based on measurement and it is considered to be a prerequisite to strategic management. The aim of this study is to describe and evaluate State Tax Administration of Hamedan Province in the Year 1387 using the balanced scorecard. Having a descriptive nature, the research is a survey study. Twenty managers, a hundred staff and a hundred taxpayers participated in the study. To collect data, three already-developed content-valid reliable questionnaires were utilized. The results of the Binomial Test reports a dissatisfactory performance in the most of the perspectives (α<0/05). Moreover, findings indicate that State Tax Administration of Hamedan Province has achieved its goals, by 105.25% in financial perspective, by 67% in taxpayers, by 63% in internal business processes, and by 59% in learning & growth perspective.
Hamidreza Sedaghatjoo , Fatemeh Saraf , Ali Najafi Moghaddam, Mohsen Hamidian,
Volume 29, Issue 50 (9-2021)
Abstract
One of the most important sources of income for governments in most countries of the world is taxation. The purpose of this study is to review and compare the two strategies of tax collection and exemption from interest on bank deposits. SWOT analysis questionnaire was prepared for both tax collection and exemption modes and was given to ten groups and expert of stakeholders (1041 questionnaire). Scoring was based on the Likert scale and SWOT analysis was ranked based on SPACE Matrix. The results showed that the most important weaknesses and threats for taxation of interest on bank deposits are reducing people's willingness to deposit in banks and increasing investment in unproductive units such as investing in currency, commodities and coins, respectively. The most important weaknesses and threats for tax exemption were the reduction in the cost of money to banks, the reduction in the supply of labor, and the increase in the ultimate desire to consume, respectively. The results showed that in general, the management strategy of taxing the interest on bank deposits in the whole statistical community is aggressive and defensive for tax exemption.
Somayeh Najafi Najafi, Allah Karam Salehi, Houshang Amiri,
Volume 30, Issue 53 (5-2022)
Abstract
One of the management measures to reduce tax liabilities is non-payment of taxes through tax fraud. Because personality factors may play a role in explaining tax ethics, examining personality traits and aspects of tax fraud can help to better understand the factors that influence tax decisions. The main purpose of this study is to provide a model for detecting tax fraud based on the personality types of corporate financial managers using the neural network approach. The statistical population of the study consists of all financial managers of listed and non-listed companies in 2020 who are not exempt from taxes. The information about financial managers was collected through a questionnaire and analyzed using SPSS software version 21 and MATLAB software version 2015. The results indicate that the neural network model designed with 10 neurons in the hidden layer with an accuracy of 79.5% has the ability to detect tax fraud committed by financial managers of companies. Also according to the results of the regression model test, personality traits of neuroticism, extraversion, flexibility and agreement have a positive and significant effect on tax fraud and the personality trait of conscientious has a negative effect on tax fraud.
