درخت حوزه‌های تخصصی

This research aims to study agency costs and tax planning, emphasizing the moderating role of government ownership. Taxation, as the primary means of raising revenue, can help governments achieve their macroeconomic objectives. Paying taxes is one of the most important tasks citizens can perform to provide financial resources for social welfare. In addition, politically connected companies have an opaque operating environment due to government support, resulting in more significant conflicts of interest and higher agency costs. To achieve this purpose, two hypotheses were formulated. To test these hypotheses, a sample of 142 companies was selected from the companies listed in the Tehran Stock Exchange during 2014-2023. A multivariate regression model was applied using the panel data method. The results of the research hypotheses indicate that agency costs and tax planning have a positive and significant relationship. The results also suggest that government ownership does not affect the relationship between agency costs and tax planning

The Strategic Plan for the Management of Social Transformations (MOST) is a mid-term framework introduced by UNESCO in 2016, aiming to guide member countries in addressing social development issues aligned with the 2030 Sustainable Development Goals. This article employs a qualitative content analysis to identify the social issues highlighted in the MOST program, extract the proposed solutions, and critically evaluate the program. The central research question explores what social issues and solutions are presented in the MOST strategic plan and what criticisms arise from these proposals. The hypothesis suggests that the program adopts a positivist approach, treating the world as an object to be shaped by predetermined goals through strategic planning, which generates societal problems. The influence of globalization, cultural hegemony, and a drive for global unification through education and culture to facilitate world management and coordination is evident. The study analyzes the policymaking cycle within the program, including agenda-setting, operational mechanisms, policy support, and capacity building for implementation and evaluation. Key social issues covered in the program include women's and girls' rights, poverty eradication, governance, peace, urbanization, environmental challenges, migration, gender equality, digital technologies, and growing inequalities. The conclusion reinforces that the MOST program reflects a positivist stance, aiming for societal transformation based on globalized ideals of control and coordination, reinforcing the hegemonic role of education and culture.