Abstract In this paper, Markov chain and dynamic programming were used to represent a suitable pattern for tax relief and tax evasion decrease based on tax earnings in Iran from 2005 to 2009. Results, by applying this model, showed that tax evasion were 6714 billion Rials**. With 4% relief to tax payers and by calculating present value of the received tax, it was reduced to 3108 billion Rials. ...

Our objective is to investigate the determinants of tax avoidance in Romanian companies 2013–2017. initial sample comprises 236 privately owned that are payers profit and have been found guilty evasion. This was matched with ‘compliant’ structured similarly by industry, whereas final 1674-year-observations. We defined those never prosecuted for main finding larger lower financial performance le...

In 1998, national health care expenditures reached $1.1 trillion, an increase of 5.6 percent from the previous year. This marked the fifth consecutive year of spending growth under 6 percent. Underlying the stability of the overall growth, major changes began taking place within the Nation's health care system. Public payers felt the initial effects of the Balanced Budget Act of 1997 (BBA), and...

BACKGROUND The main purpose of this study was to identify factors that influence healthcare quality in the Iranian context. METHODS Exploratory in-depth individual and focus group interviews were conducted with 222 healthcare stakeholders including healthcare providers, managers, policy-makers, and payers to identify factors affecting the quality of healthcare services provided in Iranian hea...