In this study the relationship between TAX avoidance and TAX risk was investigated by measuring TAX risk based on uncertainty approach using data collected from 114 companies during the years 2009 to 2015. For this purpose, the lower effective TAX rate (ETR) and non-steady TAX situation over time is considered as TAX avoidance and TAX risk, respectively. The results show that a significant negative relationship exists between the effective TAX rate and TAX risk. It means that companies with lower ETR cannot continuously preserve their low level of TAXes, and therefore their TAX risk would be high. Hence, the policy of decrease in TAXes due to its uncertainty is risky TAX avoidance. This finding provides new evidence about the impact of TAX policy on the overall company performance. The results also show that income fluctuation increases TAX risk and TAX risk of small companies is higher than the big ones. Moreover, the financial leverage can reduce TAX risk due to consequential regulatory mechanisms. It is noteworthy to mention that the findings of this study can be used in risk assessment of the corporate TAX POLICIES.

One of the reasons for failures and Lack of effectiveness of implementing public POLICIES is policy alienation. policy alienation is a psychological state that lead to implementers' psychological disconnection from the policy program being implemented. Therefore, understanding the concept of policy alienation helps improve policy performance. The purpose of this paper is to investigate the existence of implementers' alienation from TAX POLICIES. This research is practical in terms of purpose and in terms of data collection, it is descriptive-a survey type with a quantitative approach. The statistical population of this study was all the TAX auditors of the General Directorate of TAX Affairs of Qom province. The research tool was the Tummers's policy alienation questionnaire that its validity and reliability were confirmed. The findings of the data analysis revealed the existence of the implementers' alienation from TAX POLICIES.

The purpose of this study is to investigate the effect of CEO's power measures on TAX management in listed companies in the Tehran Stock Exchange. In this study to evaluate the TAX management, three scales which are TAX avoidance, TAX evasion and TAX aggression is used. The data of 108 companies listed in Tehran Stock Exchange from 2010 to 2017 are sellected. The regression model of the research is tested by panel data. The results show that the CEO's power has a negative and significant effect on TAX management by using all three measures. That is, powerfull CEO's due to thier stock ownership, expertise, experience, more independence, have long term investment horizons, worry about TAX penalties and also in order to prevent damaging to their reputation and to prevent increasing the transaction costs in TAX management and non-TAX cost, do less TAX management. It is suggested that users always pay attention to this point in their investment decisions that decreasing of TAX management leads to increasing liquidity risk and investment risk too.

The present study aims to propose a model for digital marketing with an emphasis on artificial intelligence in the insurance industry. This research is categorized as a qualitative study, and the qualitative strategy employed is grounded theory. The statistical population in the qualitative section comprises 20 experts and managers from the insurance industry. The findings of the qualitative section were analyzed using MaxQDA 2020 software and were categorized into causal conditions, central phenomenon, intervening conditions, contextual conditions, strategies, and consequences. The causal conditions for presenting the digital marketing model with a focus on artificial intelligence in the insurance industry include: technological infrastructure, technological innovation, and digital culture. The contextual conditions consist of organizational culture, managerial structure, and legal and economic environment. The central phenomenon includes digital transformation in marketing, artificial intelligence in marketing, and digital integration in the insurance industry. The intervening conditions affecting the proposed model involve human factors, customer insight, and environmental challenges. The strategies include: interactive strategy, service personalization, digital brand development, and data analysis. The consequences are categorized into individual outcomes, organizational outcomes, cultural outcomes, and technological outcomes.

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, this study intends to evaluate the TAX revenues in terms of income distribution in the provinces of the country using 2006 to 2016 data and the GMM model. In this regard, the effect of corporate income TAX, personal income TAX, wealth TAX, TAX on goods and services, inflation rate, unemployment rate and GDP growth on the Gini coefficient (income distribution inequality index) has been considered. Based on the results, the effect of corporate income TAX, wealth TAX, inflation rate and economic growth on Gini coefficient is positive and significant. As these variables increase, the Gini coefficient increases and income inequality increases. The effect of personal income TAX, value added TAX and unemployment rate on the Gini coefficient is negative and significant, in other words, as these variables increase, the Gini coefficient decreases.

Countering the excessive consumption of carbonated and sugary drinks is pursued due to internal and external consequences in many countries of the world. Price change through TAX tools is one of the most important of these POLICIES, the success of which depends to a large extent on the position of beverages among the people of any society. The purpose of this study is to evaluate the potential impact of TAX POLICIES on beverages consumption, considering that in the new VAT law the rate is higher than the standard for beverages as a health hazardous commodity. To achieve this goal by seemingly unrelated regression method in the form of an almost ideal quadratic demand system and the use of combined data on the expenditures of Iranian urban households on four commodity groups from 2006 to 2016, the beverage demand function is estimated and then price and income elasticities is Calculated. The results show that beverages in the consumption basket of all deciles of urban households are considered as a product elastic and unnecessary (luxury). Also, the study of welfare effects using the criterion of compensating variation shows that increasing the TAX rate does not have much effect on reducing the welfare of consumers and households in high-income deciles suffer the most welfare losses. Therefore, the implementation of TAX POLICIES provided for in the new VAT law can have a positive and significant effect on controlling the consumption of beverages.

In order to find the causes of successful implementation of TAX POLICIES by using the literature review, and existing 17 effective factors on policy implementation included: transparency of TAX rules and POLICIES, organizational leadership and attention to community culture and participation in policy making, social – political conditions and people support, importance of implementing organization for other organizations and constitutions, commitment of implementing organizations and their management to policy implementation, attitude of personnel of implementing organization, cooperation and consentience climate in organization, tendency and motivation of personnel of TAX organization, diversity of TAXpayers and dependent organizations, time limitation and guaranty of implementation, economic conditions, executives education, executives experiment, pilot implementation of policy, and knowledge of personnel of implementing organization of TAX POLICIES, Discriminate Analysis method has been used. According to obtained result of Discriminate Analysis, three levels of implementation (weak implementation, average implementation, and strong implementation) and two functions (transparency and importance of TAX Organization for other organizations and constitutions) were distinguish ed. POLICIES with strong implementation in first function (transparency) have highest mean. In second function, average implementation has highest mean.91% of fluctuations among different levels of implementation were explained by first function (transparency). If TAX POLICIES must implement strongly, transparency is needed. Second function obtained Discriminate Analysis is importance of TAX Organization for other organizations and constitutions, which explains about 9% of fluctuations among different levels of implementation.