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مرکز اطلاعات علمی SID1
اسکوپوس
دانشگاه غیر انتفاعی مهر اروند
ریسرچگیت
strs
Issue Info: 
  • Year: 

    2022
  • Volume: 

    10
  • Issue: 

    40
  • Pages: 

    27-46
Measures: 
  • Citations: 

    0
  • Views: 

    537
  • Downloads: 

    445
Abstract: 

The goal of this research is to study how tax justice improvement is considered in financial statements preparation and calculated accounting income by Inflation effects decreasing or write-off. In order to do this research methodology used in this research is a deductive-descriptive method which is confirmed by literature study to have access to the best strategy of decreasing Inflation effects on accounting income. Studies show that horizontal justice as the most important dimension of tax justice is affected by accounting income distortion because of Inflation effect. According to investigations two strategies are suggested to Inflation effects decreasing or write-off. First, specific Inflation effect decreasing accounting procedures and the other one is to utilizing Inflation accounting system. Studies indicate that adjusted current cost system is the best system for general price level variation. However, studies hold that according to Iranian tax regulations, firms have to report their income on the basis of historical cost and non of the two suggested strategies are not allowed to report tax income and horizontal justice will not achieved afterward. Finally, studies indicate that if tax system does not get adjusted because of Inflation, no access to tax justice will appear and firms’ wrong valuation will be occurred.

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Issue Info: 
  • Year: 

    2014
  • Volume: 

    5
  • Issue: 

    7
  • Pages: 

    1-14
Measures: 
  • Citations: 

    0
  • Views: 

    1728
  • Downloads: 

    1484
Abstract: 

This study explores the relationship between Inflation, Inflation uncertainty and output growth enjoying the quarterly data of consumer price index in Iran from1368:1 to 1387:2. For this purpose the exponential GARCH model and granger causality test were used. The results indicate a bilaterally causal relationship between Inflation and Inflation uncertainty, while there is no significant relationship between Inflation uncertainty and output growth and also between Inflation and output growth.

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Title: 
Author(s): 

HOGAN SEAMUS | JOHNSON MARIANNE

Issue Info: 
  • Year: 

    2001
  • Volume: 

    -
  • Issue: 

    89
  • Pages: 

    0-0
Measures: 
  • Citations: 

    470
  • Views: 

    27802
  • Downloads: 

    30995
Keywords: 
Abstract: 

Yearly Impact:

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گارگاه ها آموزشی
Title: 
Author(s): 

Mackaay ejan | borjian ali

Issue Info: 
  • Year: 

    2018
  • Volume: 

    21
  • Issue: 

    81
  • Pages: 

    35-64
Measures: 
  • Citations: 

    0
  • Views: 

    513
  • Downloads: 

    514
Abstract: 

The term norm Inflation appears to be a generalization, towards all sources of law, of legislative Inflation, defined as a disproportionate increase in the volume and length of legislation. As with monetary Inflation, the overabundance of sings risk causing their devaluation (Carbonnier). Is this a benign illness or the symptom of systemic pathology of the legal system? Is it specific to our time or has it been known before? Are the effects visible throughout the law or confined to particular areas of it? If norm Inflation produces undesirable effects that deserve our attention, we should look at this scope, now and in the past, its foreseeable effects, its possible causes and remedies that might counter it. This article looks at the phenomenon of norm Inflation, with reference mostly to Canada, France, the UK and the USA, and with a glance at the Iranian situation. The article demonstrates how economic analysis can be used to broach the matter.

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Author(s): 

TASHKINI A.

Issue Info: 
  • Year: 

    2006
  • Volume: 

    -
  • Issue: 

    73
  • Pages: 

    193-210
Measures: 
  • Citations: 

    16
  • Views: 

    1076
  • Downloads: 

    270
Abstract: 

The purpose of this study is to test the hypothesis that Inflation uncertainty increase at higher level of Inflation. Our analysis is based on the generalized conditional heteroscedasticity (GARCH) class of models, which allow the conditional variance of the error term to be time-varying. Since this variance is a proxy for Inflation uncertainty, a positive relationship between the conditional variance and Inflation would be interpreted as evidence that Inflation uncertainty increase with the level of Inflation. Our findings indicate that Inflation causes Inflation uncertainty (there is a significant positive relationship between Inflation, and Inflation uncertainty). According to this result, Central bank of Iran can reduce Inflation uncertainty by reducing Inflation.    

Yearly Impact:

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Author(s): 

GHOLAMI A. | KOMIJANI A.

Issue Info: 
  • Year: 

    2011
  • Volume: 

    1
  • Issue: 

    3
  • Pages: 

    1-25
Measures: 
  • Citations: 

    3
  • Views: 

    1664
  • Downloads: 

    553
Abstract: 

This study investigates the relationship between Inflation; Inflation uncertainty; investment growth and economic growth, over the period 1367‐ 1387 in Iran. We used Trivariate‐GARCH model and our results indicate that the hypothesis of Friedman (1977) and Ball (1992) concerning that the increase in Inflation rate, leads to Inflation uncertainty, is not rejected for Iran during the period of our study. Thus, we conclude that any variable that increases the rate of Inflation, leads to Inflation uncertainty and consequently reduces the economic growth in Iran. Therefore it is helpful if government pursue an Inflation targeting policy. Our results also confirm that any increase in Inflationary uncertainty reduces the rate of investment and production as indicated by Bernanke (1983); Dixit & Pyndyk (1994) and Friedman (1977). Finally our model rejects the hypothesis of Holland (1995) i.e. there exist a negative causality between Inflation uncertainty and Inflation rate.

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strs
Author(s): 

MORADI M.A.

Issue Info: 
  • Year: 

    2006
  • Volume: 

    6
  • Issue: 

    1
  • Pages: 

    121-145
Measures: 
  • Citations: 

    2
  • Views: 

    1100
  • Downloads: 

    133
Abstract: 

The paper investigates the relationship between Inflation and Inflation uncertainty using the Iranian data over the period 1959:03 – 2005:12. GARCH models are used to examine this relationship. Granger methods are employed to provide statistical evidence for the relationship between average Inflation and Inflation uncertainty. Threshold GARCH (TGARCH) models are considered to investigate asymmetry in the conditional variance of Inflation. The Component GARCH (CGARCH) models are employed to decompose Inflation uncertainty into a short-run and a long-run component by permitting transitory deviations of the conditional volatility around a time-varying trend. This model examines the presence of the long memory in the conditional variance of Inflation.The findings show that increased Inflation raises Inflation uncertainty confirming the theoretical predictions made by Friedman. Furthermore, the findings of bi-directional causality support the Cukierman and Meltzer model. Using the standard TGARCH models, the presence of asymmetry is found in the conditional variance of annualized Inflation, and finally the evidence of long memory exists in the conditional variance of annualized Inflation.

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Author(s): 

CARARE ALINA | STON MARK R.

Issue Info: 
  • Year: 

    2006
  • Volume: 

    50
  • Issue: 

    5
  • Pages: 

    1297-1315
Measures: 
  • Citations: 

    444
  • Views: 

    25471
  • Downloads: 

    25913
Keywords: 
Abstract: 

Yearly Impact:

View 25471

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Author(s): 

ORPHANIDES A. | WIELAND V.

Issue Info: 
  • Year: 

    2000
  • Volume: 

    44
  • Issue: 

    7
  • Pages: 

    0-0
Measures: 
  • Citations: 

    462
  • Views: 

    30919
  • Downloads: 

    29341
Keywords: 
Abstract: 

Yearly Impact:

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Issue Info: 
  • Year: 

    2001
  • Volume: 

    45
  • Issue: 

    -
  • Pages: 

    1237-1270
Measures: 
  • Citations: 

    928
  • Views: 

    27389
  • Downloads: 

    29822
Keywords: 
Abstract: 

Yearly Impact:

View 27389

Download 29822 Citation 928 Refrence 0
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