شمول مالی

Open Access Article

1 - Threshold effects of good governance in relation to public spending, financial inclusion and economic growth in selected MENA countries
Niloufar Khatami Hossein Sharifi-Renani Bahar Hafezi

Many developing countries, due to the lack of good governance, government ownership of a large part of the financial system, inefficient banking services, lack of resources, the existence of a dual structure of the financial sector (formal and informal) and the dominanc More

Many developing countries, due to the lack of good governance, government ownership of a large part of the financial system, inefficient banking services, lack of resources, the existence of a dual structure of the financial sector (formal and informal) and the dominance of the informal sector, financial institutions and institutions from They do not have optimal performance. Accordingly, the purpose of this article is to investigate the role of good governance in relation to public spending, financial inclusion and economic growth. For this purpose, the panel threshold approach (PSTR) was used based on the annual data of selected countries of the MENA region during the period of 2000-2021. The results of estimating the linear part of the model (first regime) show that financial inclusion has had positive effects on economic growth in the studied countries. It can also be seen that the increase in public spending can lead to an improvement in the level of economic growth in the studied countries. The estimation results of the nonlinear part of the model (second regime) show that the positive effect of financial inclusion variables and public expenditures on economic growth will occur in the presence of a good governance system. By comparing the coefficients of the model in two different regimes, it can be seen that when the level of good governance passes the threshold (1.03) (transition from the linear to the non-linear part), the reaction of the economic growth index to the changes of this variable will increase sharply. Manuscript profile

Open Access Article

2 - Reasons for the Gap between Declared and Assessed Taxable Incomes of Non Manufacturing Companies Listed on Tehran Stock Exchange
Hossien Yarahmadi masoud Taherinia ebrahim givaki Ghodratallah Talebnia

The taxable income of legal persons is a critical issue in Iran as this sector plays a dynamic role in economic, social, and cultural activities in the society. The major problem of this study is the gap between the amounts of taxable income calculated by taxpayers and More

The taxable income of legal persons is a critical issue in Iran as this sector plays a dynamic role in economic, social, and cultural activities in the society. The major problem of this study is the gap between the amounts of taxable income calculated by taxpayers and the Tax Administration. Field and bibliography methods besides Pearson Correlation Test were used, and all four hypotheses of research were confirmed. Accordingly, the reasons for the difference or gap between declared taxable income and assessed taxable income include breach of direct tax law by taxpayers, violation of accounting standards by taxpayers, lack of sufficient evidence and documents (including expenses, tax exemptions, and tax incentives) in the hand of taxpayers, ignorance of tax directives, instructions, and regulations by taxpayers. Manuscript profile

Open Access Article

3 - Analysis of the impact of Fintech on the financial inclusion in Iran
hassan mahdavi panah maryam khaliliaraghi Mehdi Montazer Hamidreza Vakilifard

Financial inclusion means the extent of the level of access of people in the society to financial services and it is important for countries as a measure to measure financial development and economic growth. Governments have gone towards the use of financial technologie More

Financial inclusion means the extent of the level of access of people in the society to financial services and it is important for countries as a measure to measure financial development and economic growth. Governments have gone towards the use of financial technologies to develop financial inclusion in the society. Therefore, the purpose of this research was to investigate the impact of fintech on financial inclusion in Iran, and the relationship between them was discussed by presenting a model. The data related to financial inclusion and financial technologies were collected from the website of Central Bank of Iran in the period between 2006 and 2022. The research hypotheses were analyzed based on a linear regression model of the OLS method. The results of the model showed that there is a positive and significant relationship between fintechs and financial inclusion. The findings of the research show that the development of fintechs in the banking industry, especially in recent years, has led to the development of financial inclusion in Iran and fair and equal access to financial products and services for people in the society (which aims the main one is financial inclusion) and with the expansion of financial inclusion, financial deprivation in the society has decreased. Manuscript profile

Open Access Article

4 - The Effects of Corruption on Financial Inclusion (A System Generalized Method of Moments approach)
Farzad Rahimzadeh Siamak Shokouhifard Hatef Hazeri Niri

10.30495/eco.2022.1945691.2598

The purpose of this article is to investigate the effect of corruption on financial inclusion in Iran and selected member countries of the Organization of Islamic Cooperation during the period 2005- 2020. For this purpose, three variables have been used to measure finan More

The purpose of this article is to investigate the effect of corruption on financial inclusion in Iran and selected member countries of the Organization of Islamic Cooperation during the period 2005- 2020. For this purpose, three variables have been used to measure financial inclusion and three separate models were estimated. The results of model estimation using the System Generalized Method of Moments (SGMM) showed that at a significant level of 5%, lagged financial inclusion, the level of per capita GDP and education have a positive and significant effect on financial inclusion. Also, the impact of corruption on financial inclusion is negative and significant. At a significance level of 5%, the expansion of Internet users and mobile subscribers has a positive and significant effect on financial inclusion. The high share of women in the total population has a significant and negative effect on financial inclusion. Based on the results, it is suggested that policymakers reduce the level of corruption and increase financial inclusion by reducing wide monopolies, eliminating the rent, improving the quality of regulations and creating widespread transparency. Manuscript profile

Open Access Article

5 - ‏ The Financial Inclusion and Unemployment in Urban and Rural Areas of Iran
Reza Maaboudi

10.30495/eco.2023.1992120.2770

The paper aims to investigate the financial inclusion effect on the unemployment rate in urban and rural areas of Iran. Panel generalized method of moments and provincial data from 2015 to 2020 used to analyze the relationships between variables. Findings show that fina More

The paper aims to investigate the financial inclusion effect on the unemployment rate in urban and rural areas of Iran. Panel generalized method of moments and provincial data from 2015 to 2020 used to analyze the relationships between variables. Findings show that financial inclusion leaves a negative and significant effect on the unemployment rate in urban and rural areas of Iran. On the one hand, financial inclusion increases entrepreneurs’ and economic firms’ access to financial credits by reducing transaction costs and by increasing information transparency, which in turn leads to an increase in production capacity and a decrease in the unemployment rate; On the other hand, increasing the access of low-income people to borrowing leads to an increase in investment in human capital and, as a result, a decrease in the unemployment rate. Also, economic growth and human capital have a negative significant effect, and the real wage has a significant positive effect on the unemployment rate in urban and rural areas of Iran. According to the research results, in order to use the benefits of financial inclusion to reduce unemployment in the country, it is necessary to adopt effective policies in the field of training and increasing the financial literacy of individuals in deprived areas to participate in the financial sector, increasing investment to promote innovative financial technologies, expanding banking hardware and improving the infrastructure of the payment system. Manuscript profile

Open Access Article

6 - The Impact of Corporate Social Responsibility on Financial Performance, Financial Stability and Financial Inclusion in the Iranian Banking Sector
Seyed hossein Ahmadi Langari Ali khozein

The importance of access to financial services at the community level is not hidden from economic actors, and for a long time now, human activities have been closely related to social activities, so that in recent years, social responsibility of banks and its reporting More

The importance of access to financial services at the community level is not hidden from economic actors, and for a long time now, human activities have been closely related to social activities, so that in recent years, social responsibility of banks and its reporting has become very important. Many countries have considered this concept in order to deal with the problems related to unemployment, poverty, pollution and other social problems, and through the implementation of social activities in a desirable and diverse way, have responded to various foreign groups. Based on social responsibility, banks are committed to carry out their activities for the benefit of society as a whole and to gain their satisfaction. The present study on the impact of corporate social responsibility (CSR) on financial performance (FP), financial stability (FS) and financial inclusion (FI) in the Iranian banking sector, focusing on data from 17 banks over 5 years for the financial period 2016-2020 Was tested by SPSS version 22 with three hypotheses. The results of this study showed that corporate social responsibility has a positive and significant effect on financial performance and financial stability, but the relationship between corporate social responsibility does not have a positive and significant effect on financial inclusion. Manuscript profile

Open Access Article

7 - The impact of health expenditure on the stability of the banking sector considering the role of financial literacy and financial inclusion: a case study of selected oil countries
marwan abdolrazagh matar hosein sharifi renani adeeb GHasem SHandi bahar hafezi

Introduction: The banking industry is very important in the global economy; therefore, the stability of this sector is important and it is necessary to examine the factors affecting it. Among these factors, we can refer to health expenses. Inclusion and financial litera More

Introduction: The banking industry is very important in the global economy; therefore, the stability of this sector is important and it is necessary to examine the factors affecting it. Among these factors, we can refer to health expenses. Inclusion and financial literacy are also mentioned as other factors affecting banking stability. Methods: In order to analyze the data, panel data regression method was used. The statistical sample of the research is 12 selected oil exporting countries including Algeria, Indonesia, Ecuador, Iraq, Iran, Libya, Kuwait, Nigeria, Venezuela, Saudi Arabia, Angola and UAE. Results: The findings of the research showed that the health expenditure variable had positive and significant effects on the bank stability variable. Financial inclusion had negative and significant effects on banking stability variable, while financial literacy had positive and significant effects on banking stability in the studied countries. Conclusion: A strong health care system provides improved medical facilities, which increases the ability and longevity of households. This increase in life expectancy and ability improves the income of households, and as a result, the amount of savings and bank deposits has increased, which can improve the financial stability of banks through the strengthening of banks' capital. Manuscript profile

Open Access Article

8 - Presenting a model to improve tax compliance based on foundation data
mahdi khadri Habib Piri Reza sotudeh

10.30495/fed.2024.1968309.2800

In terms of the basic practical purpose, in terms of nature, survey research and in terms of paradigm, combined-exploratory research, sampling in the qualitative part of the research was done in a purposeful way and in the quantitative part in a stratified random manner More

In terms of the basic practical purpose, in terms of nature, survey research and in terms of paradigm, combined-exploratory research, sampling in the qualitative part of the research was done in a purposeful way and in the quantitative part in a stratified random manner. . In the qualitative phase, the interviews with 15 people, academic and tax experts who have at least a master's degree or have been working in the tax field for 15 years, continued until theoretical saturation was reached, and the samples of the quantitative part were based on Cochran's formula was chosen. The research tool in the qualitative part was a semi-structured exploratory interview, and in the quantitative part, a researcher-made questionnaire was used to evaluate the improvement of tax compliance, which was designed based on the codes obtained in the qualitative stage. In the qualitative part, the interviews were analyzed using the foundation's data analysis method. The validity and reliability of the components were examined and the Cronbach's alpha of all the above components was 0.7 and during that; The most important components of improving tax compliance were measured. In the quantitative part, the accuracy of the research model was confirmed through the method of structural equations using Amos software, and it was found that the selection of concepts, dimensions and indicators was of high accuracy and could provide a suitable framework for the preparation of the document. provide the prospect of improving tax compliance. Manuscript profile

Open Access Article

9 - Providing a comprehensive model for taxable income expressed by companies from different perspectives
Aliasghar mottaghi Nabi Najafi ahmad mohammady

Tax is the transfer of a part of the profit of economic activities that belongs to the government. According to the existing restrictions, governments are trying to collect the maximum tax by identifying high-risk taxpayers according to the laws and regulations. Thus, t More

Tax is the transfer of a part of the profit of economic activities that belongs to the government. According to the existing restrictions, governments are trying to collect the maximum tax by identifying high-risk taxpayers according to the laws and regulations. Thus, the purpose of this research is to provide a comprehensive model for the taxable income of companies in the light of the theories of trust and information validity. The statistical population of the current study consists of auditors of the Tax Affairs Organization with at least 10 years of auditing experience, who have conducted 15 semi-structured interviews in 1400 and 1401 using the theme analysis method. To extract the components, the qualitative method of theme analysis was used, and to extract the model, as well as to determine the weight of the components, one of the methods of the multi-criteria decision model (Shannon's entropy) was used. This comprehensive model can be a tool to realistically evaluate the declared taxable income of companies in terms of the effectiveness of the desired factors, audit factors, technical and systemic factors, environmental factors, company specific factors and financial and accounting factors. Manuscript profile

Open Access Article

10 - The Main Causes of Difference between Reporting Earning and Definite Taxable Income of Legal Entities
Ghodratollah talebnia Rahman Movassagh

The government’s tax income the legal entity sector is more than any other sources of tax collection the fast and on time collection of tax will bring a lot of economic and social benefits. Due to the differences between the artificial reported earnings of the com More

The government’s tax income the legal entity sector is more than any other sources of tax collection the fast and on time collection of tax will bring a lot of economic and social benefits. Due to the differences between the artificial reported earnings of the companies and their definite taxable income, tax collection this sector is done with delay. Therefore elimination of the differences will make the collection time these sources short and will bring a lot of economic and social benefits. Studying these factors the viewpoints of the taxpayers and the tax officials, the present study has recognized the main reasons that bring about these differences. The main hypothesis of this research is that there is a meaningful difference between the artificial reported earnings’ tax and that of the definite income of the legal entities the viewpoints of both the taxpayers and the tax officials. In this study the library method, field of study method, binomial test, Friedman test and two- way ANOVA are used. Based on the conducted research, the prioritization of the effective factors on the differences between the artificial reported earnings and taxable income are as following: tax desertion, the difference between accounting principles and tax regulations, economy conditions, the appointed quorums in tax regulations and condescension to the payment of the other legal tariff. Manuscript profile

Open Access Article

11 - Examining the Relationship between Institutional Quality, Financial Inclusion, Social Development and Economic Growth in Iran: Simultaneous Equations System Approach
niloufat khatami hosein sharifi renani bahar hafezi

During the last decade, promoting financial inclusion has been an ultimate goal to achieve inclusive growth for many countries, especially developing countries. In this regard, on the one hand, institutional quality can have an effect on financial inclusion; On the othe More

During the last decade, promoting financial inclusion has been an ultimate goal to achieve inclusive growth for many countries, especially developing countries. In this regard, on the one hand, institutional quality can have an effect on financial inclusion; On the other hand, if financial inclusion is realized in all its dimensions, it can affect economic growth. On the other hand, the basis of economic growth is based on social development, and this title cannot be ignored. Based on these arguments, it can be concluded that there may be a simultaneous relationship between institutional quality and financial inclusion on the one hand; there should be financial inclusion and social development with economic growth on the other hand. In this regard, in the present research, the relationship between institutional quality, financial inclusion, social development and economic growth in Iran has been investigated based on the simultaneous equation system approach during the period from 1990 to 2022. The findings of the research showed that financial inclusion had a positive and significant effect on economic growth in Iran. It was also observed that institutional quality has a positive effect on economic growth. In addition, it was observed that social development has also led to the promotion of economic growth in Iran. Based on this, it is concluded that financial inclusion and social development directly and institutional quality, both directly and indirectly and through strengthening financial inclusion, have led to the improvement of the economic growth of Iran during the reviewed period. Manuscript profile

Open Access Article

12 - Social responsibility, financial performance, financial sustainability and financial inclusion in banks
mohamad pourehtesham

The main purpose of this research is to determine the effect of social responsibility on financial performance, financial sustainability and financial inclusion in banks. Social responsibility is an ethical framework for any person or organization to act sensitively on More

The main purpose of this research is to determine the effect of social responsibility on financial performance, financial sustainability and financial inclusion in banks. Social responsibility is an ethical framework for any person or organization to act sensitively on social, cultural, economic and environmental issues. Trying to fulfill social responsibility helps individuals, organizations and governments to have a positive role and influence in the sustainable development of a society. In today's world, due to rapid changes in economic, social and cultural factors; increasing economic, social and environmental challenges; increase in populism; And reducing the level of trust and credibility of individuals and organizations, the issue of social responsibility has been taken into consideration. This research was conducted for a period of 5 years from 1395 to 1399. Sample information of the studied companies after checking the availability of their information by collecting with the help of Excel software and classifying with the help of software Eviose were analyzed. The results of the research showed that there is a negative relationship between social responsibility and financial performance and financial sustainability, and this relationship is significant. But there is a positive relationship between social responsibility and financial inclusion, and this relationship is significant. Manuscript profile

Open Access Article

13 - Investigating the short-term and long-term effects of financial literacy, financial inclusion and social development on financial stability in OPEC countries using the PARDL method
marwan abdolrazagh matar hosein sharifi renani adeeb GHasem SHandi Bahar Hafezi

Social development is the process of creating fundamental transformations with the aim of social integration, social cohesion, and accountability of facilities brokers and powerful organizations, which can have economic consequences due to its multidimensional nature. A More

Social development is the process of creating fundamental transformations with the aim of social integration, social cohesion, and accountability of facilities brokers and powerful organizations, which can have economic consequences due to its multidimensional nature. Among these consequences, we can refer to the category of financial stability. In addition, financial inclusion and financial literacy are two other concepts that can be related to financial stability. In this regard, in this research, the short-term and long-term effects of financial literacy, financial inclusion and social development on financial stability in 17 OPEC member countries including Algeria, Iran, Iraq, Kuwait, Libya, Solomon Islands, Qatar, Saudi Arabia, United Arab Emirates, Ecuador, Angola, Venezuela, Nigeria, Gabon, Guinea, Congo and Indonesia are covered during the years 2010 to 2023. In order to analyze the data, the panel data regression method with the autoregression approach with PARDL distribution breaks has been used. The findings of the research showed that the promotion of social development can have a positive and strengthening role in the financial stability of the studied countries in the short and long term. Other findings showed that financial inclusion had a negative effect in the short term, but a positive and significant effect on financial stability in the studied countries in the long term. It was also observed that finally, financial literacy has been able to improve financial stability in the studied countries both in the short term and in the long term. Based on this, it is concluded that social development, due to its broad dimensions, as well as financial inclusion and financial literacy, should be considered as effective factors on financial stability in the countries under review, both in the short term and in the long term. There should be an opinion. Manuscript profile

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