جستجوی مقالات مرتبط با کلیدواژه « مدل گشتاورهای تعمیم یافته » در نشریات گروه « اقتصاد »

Unequal distribution of income and wealth in society will cause serious problems in the economic, social and political spheres. In this regard, tax resources are the most important tools of the government to improve and redistribute income. Considering the role and importance of taxes in income distribution in society, this study intends to evaluate the tax system in terms of income distribution in the provinces of the country using data from 2006 to 2016 and the generalized torque model. In this regard, the effect of corporate income tax, income tax on individuals, wealth tax, tax on goods and services, inflation rate, unemployment rate and GDP per capita on the Gini coefficient (income distribution inequality index) has been studied. The results of model estimation show that the effect of taxes on goods and services of the provinces and the unemployment rate of the provinces on the Gini coefficient is positive. In other words, examining the relationship between these variables and the Gini coefficient shows that these variables are directly related to the Gini coefficient. As these variables increase, the Gini coefficient increases and income inequality increases. The effect of income tax on legal entities (companies) of provinces, tax on income of natural persons, provinces, GDP per capita of provinces and wealth tax of provinces on Gini coefficient is negative and significant, in other words, these variables are inversely related to Gini coefficient. As variables increase, the Gini coefficient decreases.

The purpose of this study is to investigate the role of social responsibility on the financial performance of Iranian banks. In this study, first a quantitative index was created by combination of 9 indicators of the banking system. The indicators were selected to cover the social responsibility of the country's banking system to shareholders, customers, borrowers, producers, society and the government. Then, the effect of this index on the financial performance (return on assets) of 11 selected banks, including 3 state-owned banks, 3 semi-public banks, and 5 private banks, over period 2007-2017 by using the Generalized Moments Method (GMM) was examined. The results showed that first; the average social responsibility index was for private banks (0.39), for state-owned banks (0.46) and for semi-public banks (0.57). Therefore, private banks have the least social responsibility and semi-public banks have the most social responsibility. Second; there is a positive and significant relationship between social responsibility and financial performance of the banks under review, so that by playing a higher role of social responsibility, the financial performance of banks improves. Third; This relationship is weaker in state and semi-state banks than in private banks, so that with the increasing role of social responsibility, the financial performance of private banks improves more sharply.