Using of electronic devices, lead to reduce the errors resulting from the use of traditional instruments, however, when using of these devices may also take place various problems for different reasons. What is important is to distinguish between the problems arising from mistake and those from error. The error relates to the measures that apply wrongly by electronic intermediaries, while mista...

The purpose of this study is to calculate tax evasion based on the income of legal entities and to examine its stability, which has been done by estimating the Tanzi monetary demand function during 1370-1397. The demand function included the ratio of currency holdings to supply of money  as a dependent variable and the tax variables of legal entities, the ratio of wages and salaries to national...

This article responds to the these two major questions, 1. Are there any certain principles and norms in judicial presumptions? 2. In judicial doctrine and proceedings, how are the evidences of judicial presumption introduced and then how are these evidences categorized and stipulated? In respond to the first question, four (public) principles are identified for judicial presumptions, which inc...