مطالب

In this article, the impact of various factors such as whether the company is public or private, certificate of clearance and the company's income on the paying tax situation by 57 large companies in the Sistan and Baluchistan province, has been investigated. Since the dependent variable of tax collection is a binary variable, probit and logit models have been used to estimate the coefficients. The results of using two models show that all three explanatory variables have a positive and significant effect on tax payment by companies. And the biggest effect is related to the certificate of clearance, state of the company, and company's income, respectively. Examining the final effects also shows that as the company's income increases, the probability of paying its taxes has decreased and this is because the company with a larger income pays taxes on time and better because of the fear of the consequences of not paying taxes and also knowing with the rules of paying taxes. Therefore, with the increase in income, the probability of paying the company tax also increases less. The Hosmer-Lemshow statistic also indicates that the models fit well and the model is consistent with the data. It is suggested that the laws be amended in such a way that it is necessary for the companies to complete the accounts so that the government can collect taxes from more companies through this law. and limit the way of tax evasion.

The present study aims to investigate the mediating role of reflective identity in the relationship between neuroeconomics and entrepreneurial decision-making . The research method is applied in terms of purpose and descriptive survey based on structural equation modeling in terms of nature and procedure. A questionnaire was used to collect field data. The face and content validity of the questionnaire was confirmed by experts and the construct validity was calculated using confirmatory factor analysis. The reliability of the research tools was calculated using Cranach’s alpha test and a composite reliability higher than 0.7 was achieved, which reveals the appropriate validity of the research tools. The statistical population of the research consists of 110 entrepreneurs based in the Science and Technology Park of Zahedan. Morgan's table was applied to determine the sample size, and 86 individuals were selected as the statistical sample by using simple randomization. For analyzing the research data and answering the research hypotheses, SPSS23 and Smart PLS software and the structural equation modeling test were used. The research findings indicated that reflective identity has a mediating role in the relationship between neuroeconomics and entrepreneurial decision-making of the entrepreneurs based in the Zahedan Science and Technology Park. It should be mentioned that a better understanding of the issues pertaining to the upcoming choices for entrepreneurs will lead to better decisions. Therefore, this understanding of the neural basis of decision-making can lead to entrepreneurial decision-making in a special way, which often includes risky choices under conditions of uncertainty.