ارزيابي اثر تسهيلات تكليفي بر سودآوري بانك¬ها با تاكيد بر اندازه بانك¬ها

Every economic entity aims to achieve profit, and banks, as the most important financial institution in the economies of countries, are no exception to this principle. Banks play a decisive role in the circulation of money and wealth within society; they act as intermediaries between the supply and demand for money and can lead to the optimal allocation of resources. By increasing banking resources and effectively allocating them, banks enhance their services and facilities, which in turn increases banking profitability. The profitability of banks is influenced by both internal and external factors. This study emphasizes internal bank variables, with one significant internal factor being the provision of duty related facilities to different segments of society. Since the beginning of the Islamic Revolution, the Central Bank has been obligated to provide loans to various societal groups through banks under the title of mandatory loans, as mandated by legislative acts and budgetary laws. To eva‎luate the effect of duty related facilities on bank profitability, this study uses data from all qualifying banks in the country, both private and public. Among the types of duty related facilities, those granted for marriage account for the largest share of total facilities; therefore, the independent impact of these facilities will also be assessed. This research utilizes panel data for a five-year period(1397-1402). The results of the study indicate that marriage-related facilities have a significant negative effect on the profitability of banks. Additionally, economic variables such as growth and inflation have positive and negative effects, respectively, on bank profitability.

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