Sistan and Baluchistan province

Development and progress are ideals that always different countries have pursued. Everybody welcomes a developed country with people free from development obstacles. Indeed, realization of such a goal requires developmental planning in national and local scales taking into account the population growth rate, economical, social, cultural, and political problems, and generally, imbalances and dualities from which the whole country suffers. Hence, it seems inevitably and vitally necessary to pay attention to regional planning in Iran, and, more rapid growth and development of the country can be achieved with the aid of such planning and through growth and flourishing of different regions commensurate with their capacities and capabilities. The current paper is attempted to comparatively assess the performance and efficiency of Iranian provinces in terms of development level using Taxonomy and Morris models. It also aims at analyzing statuses of Iranian in terms of inequality extent in enjoying development benefits using standard score method. The research results are suggestive of the fact that Sistan and Baluchistan Province assumes the lowest rank (30th among the 30 provinces) in all three methods under study. Due to presence of some obstacles and lack of proper grounds, it is an inevitable necessity to rethink and make fundamental planning in this respect.

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.