جستجوی مقالات مرتبط با کلیدواژه "خدمات مالی" در نشریات گروه "اقتصاد"

In this research, the role of financial customer protection policies on the profit efficiency of banks was examined. In terms of classification according to the purpose, this research is an applied research, and in terms of classification based on the method, it is considered a descriptive research, and among the descriptive researches, it is of the correlation type. The scope of this research is all Iranian banks that have operated under the supervision of the Central Bank in the period under study and have operated in the field of bank executive operations, including attracting deposits and granting facilities as a specialized or commercial, government or private bank, and as a special financial institution. Or not a supervisory unit and similar cases. The research hypotheses were tested using a sample of 25 Iranian banks during the years 1396 to 1401 and using the multiple regression model based on the panel data technique. The findings indicate that compliance with the legal requirements of fair treatment with consumers of financial products or services has a positive effect on the profitability of banks. Compliance with the legal requirements of disclosing the information required by the customer with consumers of financial products or services has a positive effect on the efficiency of banks' profits. Observance of legal requirements in the field of answering or solving claims of consumers of financial products or services has a positive effect on the profitability of banks. Also, monitoring the implementation of policies to protect consumers of financial products or services has a positive effect on the profitability of banks

The global financial industry has been changing rapidly with the advancement of financial technology in the last few years. New emerging technologies such as internet finance, blockchain and mobile banking have revolutionized the financial industry. As a financial innovation, fintech has created profound changes in payment patterns and by relying on new transaction methods such as mobile payment, it has enabled traditional finance to overcome geographical and time limitations. The presence of fintech technology provides cheaper services with more choices for consumers to purchase financial services, which leads people's financial behavior towards digitalization. The emergence of financial technology has created new business models that challenge traditional risk-taking approaches. Based on this, it is necessary to gain insight into the impact of fintech innovation on the risk-taking of the banking system. Therefore, this article examines the impact of banking fintech innovation on their risk-taking using panel data in Iranian banks between 1386 and 1400. The experimental results show that the improvement of fintech innovation significantly reduces the risk-taking of banks. Banking fintech by using cryptographic technology for financial transactions, electronic equipment and financial software, they increase the security of transactions, increase the transparency of the banking system, reduce the possibility of human errors in the transfer process and financial transactions, and as a result, reduce banking risk.

Reform of the government's revenue system has been emphasized through the share of tax revenues. The comprehensive reform and strengthening of the country's financial system to meet the needs of the national economy and to create stability have been also emphasized. In this regard, one of the ways to enhance the role of tax revenues in financing the general budget of the government is to expand the tax base, which has other benefits for the economic system, including strengthening the regulatory framework and improving the effectiveness of economic policies. Taxes have important effects on the allocation of resources in the economy. In the economic literature, taxation is a kind of intervention in the market mechanism, which results in allocation inefficiency and welfare losses. This inefficiency is considered as a part of the taxation cost, but tax revenues can increase the welfare of the community. Tax rates and exemptions should be set in a way that maximize the overall well -being of society. In Iran's VAT system, some goods and services, including financial services, are tax -exempt. Tax exemption of financial services disrupts the economy.

In this study, to understand the importance of VAT exemption in macroeconomic fluctuations, an attempt has been made to examine the effects of VAT on financial services within the computable general equilibrium model and the response of economic variables to shocks of the various transitions from exempt to full taxation. Using GTAPagg and RunGTAP software, we assess welfare effects, changes in GDP value, changes in private and public sector household demand, and allocation efficiency effects. We also provide a summary of welfare changes due to policy experience for Iran and the financial and insurance services sectors in the form of tax scenarios .

The results show that the rate of social welfare resulting from the imposition of a tax on financial services at the tax rate of 4% (optimal rate) is the highest and the tax rate is 9% for insurance services at the optimal rate .

One of the important results of this research is the changes in government tax revenue that stem from taxes on financial and insurance services in Iran. It is observed that tax revenues have increased due to both tax regimes and the tax revenues from the financial services are higher than tax revenues from insurance services. This shows that financial services in Iran economic space have more tax capacity than insurance services. Looking at the Iranian economy in recent years, it is considered that the economic variables do not depict acceptable conditions. Despite the inflation rate reaching over 47%, it is expected that the Iranian economy will experience a decrease of more than 7% in GDP while the unemployment rate will also increase. Examination of livelihood variables also shows a decline in the consumption level of Iranian households for basic goods. Additionally, during these years, capital accumulation has significantly decreased, and for some production sectors, there is negative capital accumulation. The mentioned situation of the Iranian economy variables shows that Iran is deviated from its long -term growth path and production capacity in Iran's economy is severely degraded. As a result, Iran's economy will be poorer than before and this poverty will reduce consumption.Considering these economic variables, indicators, and research results, such taxes should be applied with great caution, as based on the current economic realities and welfare of society, it can be said that any new tax base until the relative stabilization of the economy and inflation control would result in reducing the consumption of low -income consumers in favor of the government, leading to more unjustified inflation.

Awareness of Islamic products and services is directly related to the true understanding of the available trading options, product content and performance of these products. This familiarity with access to products and services is obtained directly or by studying the resources available thereon. In the field of Islamic financial services, the necessity of compilation of college books is due to the need for more familiarity with different types of financial services in accordance with the Sharichr('39')a rules, which is best, as far as possible, comparing the structure of the monetary system and the international level, the differences and similarities and the challenge. To implement and expand Islamic financial instruments. To do this, it is necessary to highlight examples of existing issues, such as bug reports, at the undergraduate level rather than mere reporting.In this article, examining Book review "Islamic Financial services: the effect of Mohammad Ubayd Allah " translated by Mohammad Vaez Barzani, Hamed Taheri is addressed by the Organization for undergraduate students at the masterchr('39')s degree as a source of "elective topics in Islamic economics" and as a tuition for " International finance and money and banking are considered