جستجوی مقالات مرتبط با کلیدواژه « Professional ethics » در نشریات گروه « اقتصاد »

Tax, as one of the most important financing Sources of government, play an important role in economic growth and income distribution and depending on their level of development and economic structure. Given the role of taxes in the economy, the phenomenon of tax evasion, which is derived from the lack of professional ethics, as a counter-value can be a serious threat to tax culture and, consequently, the realization of social welfare, and for this reason, the need to identify the causes and intensification of tax evasion due to neglect of ethical aspects and provide solutions in this regard is worth discussing. Investigating the phenomenon of tax evasion and identifying important factors in its formation helps to provide the most appropriate strategies and infrastructure to prevent and reduce it. Tax evasion has not only economic roots, but also the role of social and institutional factors in its formation.Therefore, the main purpose of this study is to investigate the factors affecting tax evasion by considering the moderating role of tax knowledge. The statistical population of this study was taxpayers of various tax occupations during 2019 and the first half of 2020. Eight cases affecting tax evasion were examined according to Fisher (1992) Modified 4-factor questionnaire. Based on a questionnaire distributed among taxpayers, results show that the variables of non-compliance (Tax rate and income level) and tax system (Probability of discovery, tax offenses, complexity of the tax system and comprehensible government roles) have a positive and significant relationship with the tax evasion variable, While the influence and attitude of peers has not been an effective factor in tax evasion. Also, tax knowledge, as a moderating variable, affects the relationship between significant factors and tax evasion.

The overall goal of this research is to identify and prioritize the factors affecting development of employee commitment to ethical behavior in order to improve and to explain the pattern of State Tax Administration in East Azerbaijan province. According to Lussier theory, commitment to ethical behavior and factors affecting on its development were defined as 43 factors by reading books, articles, previous research, and learn from experts. The research population is all employees of State Tax Administration in East Azerbaijan province, whose number is 849 people. The questionnaire gathered data, Lussier ethical behavior questionnaire and ethical behavior factors analysis is used to assess the reliability and validity of the sample analyzed. For statistical data analysis, descriptive and inferential statistical methods were used and finally a model for developing staff commitment to ethical behavior was designed.

Shiite jurisprudence and Zmanshnasy is flexible enough to be updated and thus extended ¬ Franzamy of San Jihad: Jihad scientific, cultural jihad, Jihad and. .. And economic jihad today entered into this discourse. Among the aspects of the economy are a more general feature of improvement in many aspects of a country compared to other countries, and indicators of the economy has particular prominence. Iran's economy to the global economy can not be indifferent to business ethics and traders and firms to participate in global markets inevitably ponder this matter. No doubt Development of Economy, associated with knowledge, wisdom and insight to businesses. If someone with no knowledge of the rules and regulations pertaining to the business of doing business, according to religious and scholarly activities of his can not be necessary efficiency and effectiveness. Economic growth and a healthy economy that is due before the start of trading, losing the economic issues and laws pertaining to insider trading, has become familiar Must observe the proper and legitimate business practices. What has been discussed in this paper reviews legal education and learning the trade as an important aspect of economic jihad. Jurisprudents famous sentence Asthbab learning business have been.

In the past few decades, formation of a public and seientific movement towards business ethics has challenged dualistic views about personal and social ethics. Many economic thinkers have realized that contrary to traditional approches, legal pressure and the market’s invisible hand cannot prevent the moral hazards of business. Development of business ethics, instead, can enhance the performance of business by filling legal gaps. Islam goes beyond the purely instrumental approach to business by considering business ethics to be a strategy for development of moral virtues in the market as well as in the Islamic society as a whole. Apart from revealing the need for cultural engineering of the market,this approach can transform prevailing policies with the aim of institutionalizing Islamic business ethics.