Journal of Management and Accounting Studies

Establishment of a Digital Court to Resolve International Disputes Peacefully in Cryptocurrency

Leila Abdollahzadeh Ramhormozi — 2022-04-28

Cryptocurrency is a type of electronic money designed to eliminate intermediaries and anonymity for greater security. This currency is defined as a currency or Internet-based exchange intermediary that has similar characteristics to physical money. However, it transfers capital transactions instantly and without boundaries between individuals. The popularity of digital currency has led the legislatures of the research centers of central banks and jurisprudential centers of many countries to study its dimensions and use it in the economy, of course, Iran is no exception. According to experts, crypto currencies can perform the functions of traditional money and electronic money in the economy in the real world. As far as it seems, this money does not contradict Islamic principles and Sharia law. Therefore, as an accepted digital currency, it faces challenges and problems that must be turned into a reliable tool in exchanges with careful monitoring and appropriate regulations. Thus, crypto currencies have become a haven for people and businesses to hide their illegal activities such as gambling, selling counterfeit goods. Therefore, in this study, the legal issues of crypto currencies are examined by analyzing current and international laws, the advantages and disadvantages of crypto currencies, the conceptual framework of crypto currency policy and then the creation of a digital court to resolve disputes in this area as one of the possible solutions for the future of crypto currencies is suggested.

Investigating the Effect of Electronic Payment on Household Consumption

Keramat Askari — 2022-04-28

The aim of this study was to investigate the effect of electronic payment on household consumption. The statistical population of this study is unlimited. Therefore, the sample size was obtained using Cochran's formula with an error of 0.06 and a confidence level of 267 at 95% confidence level. The realm of time is from 1394-1399. The research is applied in terms of purpose and descriptive-survey in terms of research method. The data collection tool in this research is a questionnaire. 300 questionnaires were distributed among the selected sample size. In order to analyze the data and results, SPSS software version 26 was used. Kolmogorov-Smirnov test was used to normalize the research data and Pearson correlation coefficient was used to test the research hypothesis and analysis of variance was used to measure the effect. Findings show that there is a significant effect between electronic payment and household consumption. Therefore, the research hypothesis was proved and the research question was answered.

Fundamentals of Criminalization of Tax Evasion in the Iranian Legal System

Mohammad Ghasem Karimi Varaki — 2022-04-28

Despite severe economic sanctions and low oil sales rates, in order to finance the country's non-oil revenues, the need to protect and benefit from tax revenues becomes even more necessary, In this regard tax evasion in Iran is criminalized and the strategy of punishment in this regard is considered, but the adopted approach was not designed to form a powerful and deterrent strategy against tax evasion.After repeated amendments to the tax laws, the Iranian legislature has criminalized this economic phenomenon in Article 201 of the Law on Direct Taxes, approved in 2001, and in Article 274 of the amendment to the said law, approved in 2015. But from the point of view of the constituent elements of crime, there are many ambiguities in this matter. Tax evasion is a deliberate crime whose physical behavior can be of the act or omission act. In terms of circumstances, in order to provide tax evasion, it is not necessary for the perpetrator to intervene in setting the wrong circuit, but merely invoking the regulatory circuit by a third party is sufficient to commit the crime. On the other hand, in the case of omission, a period of three consecutive years must elapse. From the point of view of the result, there are several possibilities for the absolute or restrictive nature of this crime, which seems to be more in line with legal principles and interpretation in favor of the accused. In this study, the intention and effort is to rely on the method of descriptive and analytical study, explain and measure Iran's criminal regulations in the field of combating tax evasion to be on the agenda to finally through the studies and studies conducted deterrent and authoritative strategy Draw and recommend for the mentioned behavior.

Strengthen the Mission Statement of Start-up, Improving the Customer Value Proposition in the Business Model

Hossein Nikbeen — 2022-04-28

The purpose of this study is to improve the customer value proposition in the business model of start-up companies, as today's companies are facing problems in differentiating valuable proposition to their customers. The survival of any organization depends on a unique reason and goal that is evident in the mission statement of the organizations. In fact, the mission statement provides a concise, yet accurate, answer to the question of “what is our business”? An appropriate customer value proposition requires alignment among the interests of all stakeholders, and therefore, we see its increasing improvement, especially in companies that requires fast entry into the market, innovation and providing a better experience for customers. The present study is a descriptive and applied research which is conducted with review approach to identify the factors and elements of the mission statement of start-up companies. The factors and elements of the organization's mission statement include the needs of customers, employees, shareholders, suppliers, society and consideration of the goods and services, non-financial goals, values and start-ups vision that enhancing them, can lead to improved value proposition in the business model. Finally, scientific and practical recommendations was proposed at the end of the paper to improve the customers’ value proposition in order to strengthen each of the factors and elements in the business model, which considering them in start-ups, can increase customer satisfaction and competitive advantage resulted from the customer value proposition.