This paper presents a study to investigate the effect of tax strategy on tax evasion in province of Zanjan, Iran. The study selects two randomly selected populations of 100 people from Tax organization and the people who file income tax with revenue agency. The study designs a questionnaire in Likert scale to study the effects of five variables namely; promote tax culture, lack of belief in tax payment consequences, filing false tax statement, tax exemption and general culture community as independent variables on tax evasion behavior. Using regression technique, the study has determined positive and meaningful relationships between tax evasion and independent variables.

Medical tourism is considered as one of the tourism dimensions and it can contribute to the stabilized and dynamic development of a country & apos; s economy. Since it is cost-effective industry, most developing countries have focused on this industry and they are planning to develop this industry. Not only does Zanjan province, as the central region in medicine services, enjoy different kinds of variety and acceptable medical specialties but also it has historical, natural, and religious tourism potentials. In this survey, the researcher investigated the existing potentials of Zanjan province based on descriptive - analytical tourism in offering and providing medical services and accommodation. The survey reports that offered services in tourism were not acceptable and satisfactory.

The intricacies of economic activities and growing increase in competition have made commercial units with the duty of production and financial data processing, orienting themselves with production cycle. This is considered as the heart of organization such that they could be more effective in decision-making. The method adopted in this research is descriptive – survey and it attempts to attain the objectives the researchers based on four independent variables including Production design, Programming, production operations and cost accounting. To test the hypotheses, the study adopts one sample T test method and to investigate uniformity of effects of each variable, Kruscal-Wallis test is employed. The results obtained from the tests indicate that AISs are not compatible with production cycle, where, in turn, has led to rejection of modern costing systems such as activity based costing (ABC).