امیدعلی پارسا

Mechanism design theory is the art of designing and guaranteeing a set of political and ‎motivational rules in the interaction environment which, by creating the necessary and sufficient ‎internal motivation in the agents, coordinates their behaviors in such a way that simultaneously realizes the ‎individual goals and interests of the agents, and also the collective results desired by the policymakers and ‎planners. This research aims to design efficient and incentive-compatible mechanisms of self-regulation in the ‎income-expenditure system of the provinces, to concurrently maximize the incentive to ‎collect provincial public revenues and reduce provincial imbalances. The library method, in the form of ‎studying the existing laws and regulations, and documents, was used to collect data and information for ‎‎2022, and were analyzed in accordance with the approach of mechanism design theory. The findings of the ‎present study show that by creating a complete and guaranteed dependence between the expression ‎and collection of provincial public revenues with the amount of allocation of credits for the ‎acquisition of provincial capital assets, and also the restoration of other provincial spending credits ‎and the acquisition of capital assets, sufficient internal motivation in the provinces can be created. Such informed motivation maximizes the province's income and credit and realizes the provincial ‎balances so that in the first year of implementation, at least 100 Hemats (thousand billion Rials) will ‎be added to the country's general income in addition to the usual process.

Knowledge is the main intellectual capital of any organization. Sharing and using the knowledge that lies in the minds and capabilities of people is one of the most important strategies for the all-round growth of organizations in today's era. This research is practical in terms of purpose and by applying mechanism design theory in knowledge management, it seeks to create and share tacit knowledge and latent expertise of each individual to adapt the organization to the interaction environment full of competition and flexibility in the face of environmental changes. The desired goal of the organization is to take advantage of the opportunities that arise in the dynamic environment to maintain the competitive advantage by using the effective management of knowledge resources. To facilitate the work processes of the organization, it is necessary to design, ensure and establish consistent mechanisms in order to create sufficient internal motivations to ensure full alignment between the individual optimizations of employees and the desired goal of the organization. In this research, proper to monitoring has been investigated in research organizations in order to ensure the correct performance of the tasks assigned to the project manager. From library method, study of rules and regulations in research organizations and subject literature, data has been collected and analyzed through mechanism design theory techniques. The results of this study show that people do not share their information, knowledge, and abilities without having proper incentives. The findings of this research show that the theory of mechanism design can guarantee the effectiveness of knowledge management in monitoring the correct implementation of research stages by creating sufficient internal motivations in the supervisor of the project to share tacit knowledge. The present research can be effective in increasing the awareness of managers of research organizations in order to properly monitor research projects and achieve the goals of the organization.

One of the obvious disadvantages and weaknesses of Iran’s national five-year development plans in achieving its goals is the lack or severe weakness of structures, institutions, and self-adjusting, effective/efficient motivational mechanisms (incentive compatibility) for decentralized agents. The mechanism design theory was proposed to solve this important issue and directly consider the internal economic motivations of agents in policies and development plans and has been widely used in recent decades. Mechanism design can be viewed as the art of designing the rules of a game to achieve a social desired outcome. In order to use mechanism design in planning and policy, first the socially desirable outcomes are determined by policymakers and central planners; then, the rules of the game are determined and guaranteed to create sufficient incentives for agents to perform actions and activities in line with the aforementioned goals or outcomes. In such an incentive-compatible environment, the decentralized agents "act almost as desired by the policymakers and planners", and in this way, the individual goals of the actors and the social goals of the policymakers and planners are simultaneously realized, and so are the objectives of development plans. Our results show that as long as the macro policies, goals, laws, and regulations desired by policymakers and central planners are not supported by the design and establishment of a self-adjusting, effective/efficient motivational mechanism for decentralized agents, there would be no guarantee for their proper implementation. Thus, the design, implementation, and practical use of this modern theory are of great necessity in the seventh development plan.

In this research, governments must always respond to the public at different times and places in order to meet basic needs and demands, such as job creation, national security, price stabilization, etc. The government, as one of the key beneficiaries of corporations, relies on tax returns that are filed and submitted by taxpayers to determine tax rates. In spite of the governmentchr('39')s reliance on the declarations of taxpayers, the tax expressed is not the same as the tax deducted in most cases. The research data were analyzed by using a sample of  120 companies listed in Tehran Stock Exchange during the years 2011-2017 using multivariate regression and multivariate regression models. The results of the study showed that economic sanctions increase the tax gap and reduce tax revenues. Also, political communications also increase the tax gap and decrease tax revenues. Under economic sanctions, companies are turning to the underground economy in order to escape tax evasion and keep cash in the company.