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      • Open Access Article

        1 - Designing a model for promoting tax culture with a combined Delphi and structural-interpretive approach
        azam zanganeh roohalla samiee mahmoodreza mostaghimi
        One of the most important concerns of the country's tax system is the promotion of tax culture. used. Delphi method was used to screen the components and 26 components were identified in 6 dimensions. Structural-interpretive modeling was used to level the dimensions. Af More
        One of the most important concerns of the country's tax system is the promotion of tax culture. used. Delphi method was used to screen the components and 26 components were identified in 6 dimensions. Structural-interpretive modeling was used to level the dimensions. After analyzing the data, the dimensions were categorized into four levels and the results showed that the infrastructure for the development of tax culture, firstly (media culture building) and second (taxpayer education) and third (taxpayer awareness - taxpayer confidence building - taxpayer legalism) fourth (Attitudes of taxpayers) are. MICMAC analysis was used for dimension clustering, in which the dimensions (taxpayer education-media culture) are in the independent cluster and the dimensions (taxpayer awareness-taxpayer confidence-taxpayer legalism-taxpayer attitude) are in the dependent cluster. Manuscript profile
      • Open Access Article

        2 - طراحی الگوی ارتقاء فرهنگ مالیاتی با رویکرد ترکیبی
        روح اله  سمیعی
      • Open Access Article

        3 - Provide a Model for the Development of Sports Tourism with an Emphasis on Entrepreneurial Marketing
        Mohammad mahdi Gorzin parviz saeidi سید محمدرضا حسینی zeinolabedin fallah
        Today, many development policy makers refer to tourism as the main pillar of the economic development of societies. The development of tourism as a type of invisible export will increase tax revenues, exports and economic growth of countries. Sports tourism is one of th More
        Today, many development policy makers refer to tourism as the main pillar of the economic development of societies. The development of tourism as a type of invisible export will increase tax revenues, exports and economic growth of countries. Sports tourism is one of the fastest developing sectors in the tourism industry. The purpose of the current research was to provide a model of sports tourism development with an emphasis on entrepreneurial marketing in the northern provinces of Iran. The current research is applied in terms of purpose and descriptive-correlation based on the method. In the first step, the factors affecting the development of sports tourism were identified with an emphasis on entrepreneurial marketing through interviews with 11 academic experts. The output of this step was 31 components in 7 dimensions format. Then, in the second step, the identified dimensions were leveled with interpretive structural modeling method and clustered with Micmac analysis, which was analyzed using Excel software. The results showed that the dimension of value creation is at the first level and the dimensions (progressiveness, focus on innovation, opportunity-oriented, customer orientation, leveraging resources) are at the second level, and the dimension of risk management is at the third level, and the dimension of value creation is in the dependent cluster, dimensions ( Being a leader, focusing on innovation, opportunity-oriented, customer orientation, leveraging resources) are placed in the connected cluster and risk management dimension in the independent cluster. Manuscript profile
      • Open Access Article

        4 - Provide a Model for the Development of Sports Tourism with an Emphasis on Entrepreneurial Marketing
        Mohammad mahdi Gorzin پرویز  سعیدی   zeinolabedin fallah
        M.M.Gorzin P.Saeedi S.M.R.Hosseini Z.Fallah Abstract Today, many development policy makers refer to tourism as the main pillar of the economic development of societies. The development of tourism as a type of invisible export will increase tax revenues, e More
        M.M.Gorzin P.Saeedi S.M.R.Hosseini Z.Fallah Abstract Today, many development policy makers refer to tourism as the main pillar of the economic development of societies. The development of tourism as a type of invisible export will increase tax revenues, exports and economic growth of countries. Sports tourism is one of the fastest developing sectors in the tourism industry. The purpose of the current research was to provide a model of sports tourism development with an emphasis on entrepreneurial marketing in the northern provinces of Iran. The current research is applied in terms of purpose and descriptive-correlation based on the method. In the first step, the factors affecting the development of sports tourism were identified with an emphasis on entrepreneurial marketing through interviews with 11 academic experts. The output of this step was 31 components in 7 dimensions format. Then, in the second step, the identified dimensions were leveled with interpretive structural modeling method and clustered with Micmac analysis, which was analyzed using Excel software. The results showed that the dimension of value creation is at the first level and the dimensions (progressiveness, focus on innovation, opportunity-oriented, customer orientation, leveraging resources) are at the second level, and the dimension of risk management is at the third level, and the dimension of value creation is in the dependent cluster, dimensions ( Being a leader, focusing on innovation, opportunity-oriented, customer orientation, leveraging resources) are placed in the connected cluster and risk management dimension in the independent cluster. Manuscript profile