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No 2
Vol. 2 No. 2
2018
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Smuggling commodities is one of the issues that underlie the performance of various sectors of the economy. This phenomenon is most seen in countries where the pricing system is ineffective or production costs are high and foreign trade is facing more barriers. Nevertheless, given that in Iran there is a not-so-effective economy in which the principles of economics are not properly implemented on various issues, there is a significant need for the various goods in the market that part of the needs of the country come from unofficial sources such as smuggling provided. A serious focus on smuggling and its pathology and compensating for existing gaps is essential in order to minimize this phenomenon. In this article, the basics and methods of smuggling goods, the effects and consequences of smuggling goods, including economic, social and cultural effects, the causes of smuggling goods, the factors of the spread of smuggling in Iran, the challenges of smuggling goods and strategies to combat smuggling Goods are expressed in Iran.
mohammadreza mahdiar esmaeili
Keywords : Smuggling goods, Effects and consequences, Expansion factors, coping challenges
The strategic and political position of Iran in the region has been exposed to various types of controversy, sanctions and unforeseen shocks from some international International assemblies. Considering that the economy of Iran is a state economy, oil and low productivity, strengthening the economic foundations of the country in face of various fluctuations and challenges is considered as an inevitable necessity. One of the requirements to strengthen the country's economic foundations is to strengthen one of the key pillars of the economy, the banking system. The banking system has played a very important role in the economic activity of the country, and hence the strengthening of this sector can also affect other sectors. Making financial reforms in the banking system is essential to achieve a healthy, efficient and dynamic system and on the path to achieving higher economic growth. In this research, we seek to answer questions about the current structure of the banking system in the country and determine the strength of the resistance economy in this system. Finally, in this paper, a suitable network for restructuring the banking system of the country in line with the resistance economy is proposed.
mohammadreza mahdiar esmaeili
Keywords : Islamic Banking, Strengthening Levers, Bank Profit, Institutional Separation
Considering the operational budget benefits and deficiencies and deficiencies of traditional country budgeting, the necessity of operational budget implementation as a new method in traditional budgeting is highly felt. Considering the importance of this issue in recent years, and especially the fifth development plan, the approach Policy-making in allocating revenues and expenditures has also led to operational budgeting. However, its exact implementation has not yet come to an end. The method of analyzing the information obtained in this paper is carried out by reviewing the library and interviewing the experts as a qualitative inductive method. In this paper, the damages of the budgeting system are critically examined in the country; by examining the dimensions and structure of operational budgeting and conceptual models, identified damages include the challenges of the method and model of the budgeting system, the cultural and human challenges of the budgeting system, the challenges of the control system and budget monitoring, technical and systemic challenges, environmental challenges. Proposals have also been made to eliminate injuries, which include changing the approach from traditional budgeting to operational / performance budgeting, revising and developing strategic plans for executive agencies, training and empowering human resources associated with operational budgeting, development of information and accounting systems Supporting, designing and deploying a monitoring and budgeting system, establishing a public oversight or accountability mechanism, and reporting on the budget performance of cultural organizations to citizens and discourse, culture-making, and awareness of the establishment of operational budgeting.
hadi khan mohammadi
Keywords : Genesis Budgeting, Budgeting methods, Budgeting challenges
Corruption is one of the key issues in the country, which has always been neglected due to lack of accurate information. To make a serious decision about the administrative corruption of the country, there should be repeated scrutiny at various levels of organization and organization. According to this article, most organizations involved in the corruption, customs and import of goods, municipalities and the tax area of the Ministry of Finance. This research was carried out using a method of analyzing information based on library reviews and interviewing experts in a qualitative inductive method. The results of this research show that the most important causes and causes of corruption in Iran are strategic goals and strategies for coping with corruption, namely, adherence to the rule of law in the selection and appointment of government directors and employees, the system of proper and fair salary payment, reforming the system Banking and insurance of the country, customs reforms, tax reform reforms, and comprehensive, adequate, transparent and coherent laws to fight corruption have been introduced.
vahid khashei
Keywords : Corruption, Linearity of Meritocracy, Reforms in the Taxation System
vahid khashei
Keywords :

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