List of Articles informal institutions

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  1 - Evaluation of the impact of informal institutions on the creation of opportunistic entrepreneurship using the GMM method
  Mahdie Maveddaty Taghi Torabi Mahmood Mahmoodzade Abass Memarnejad
  Given the role of entrepreneurship in the economic development, many studies have been conducted on this field in recent years. The role of institutional environment in the implementation of entrepreneurial activities is an important issue in the field of entrepreneursh More

  Given the role of entrepreneurship in the economic development, many studies have been conducted on this field in recent years. The role of institutional environment in the implementation of entrepreneurial activities is an important issue in the field of entrepreneurship. A great number of previous studies have investigated roles of formal institutional factors in the entrepreneurship phenomenon. Therefore, due to the importance of an informal institutional environment, the present research investigated roles of informal institutions in implementing entrepreneurial activities and the creation of opportunistic entrepreneurship by an institutional approach according to North's point of view and also studied informal institutional factors affecting opportunistic entrepreneurship activities in two categories namely social norms and individual self-confidence through data of Global Entrepreneurship Monitor (GEM) using the generalized method of moment (GMM) for sixty countries in two developed and developing groups during 2009-2017. Research results indicated that the creation of opportunistic entrepreneurial activities significantly depends on the qualitative status of informal institutions. Therefore, these informal institutional factors should be considered alongside formal institutional factors in the entrepreneurial research and also designed programs for developing opportunistic entrepreneurship at the national level. Manuscript profile
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  2 - Presenting the Model of Tax Morale with Grounded Theory Approach
  Hamed Rabi Beigi Rahmatollah Mohammadipour Iraj Noravesh reza salehi
  10.30495/fed.2023.702191
  Abstract Taxes are a fundamental aspect of modern life. The funds that governments get from taxes are used to provide essential services and public goods. Therefore, people's willingness to pay taxes plays an important role in the economic and social well-being of any More

  Abstract Taxes are a fundamental aspect of modern life. The funds that governments get from taxes are used to provide essential services and public goods. Therefore, people's willingness to pay taxes plays an important role in the economic and social well-being of any country. The approach of this research is a combination of quantitative and qualitative methods, which presents its model in the qualitative part based on grounded theory, and structural equation modeling (SEM) is used in the quantitative part. The statistical population of this research was conducted in the qualitative section, including 12 experts and elites of the country's tax affairs organization and university elites with high experience, who were selected by the snowball method, and interviews were used to collect the required data. In the quantitative part, the statistical population was selected based on the recommendations of using confirmatory models of 270 managers and financial experts. After the implementation, the textual data were analyzed using three successive stages of open, central and selective coding, and finally the research paradigm model was developed. The results show that the pattern of tax sentiment is based on the central category of virtual space, democracy and advertising, which is formed under the influence of causal conditions. This process begins with causal conditions and leads to the formation of a central category that helps to strengthen tax morale by using strategies, and its consequence is the improvement of economic indicators, the improvement of social indicators and the fight against money laundering. The lack of tax justice, flexibility and complexity of tax laws are also among the conditions interfering with the model of tax morale, and creating a culture and establishing tax justice are among the strategies to strengthen tax morale. Manuscript profile