طبقه‌بندی و تبیین واژگان و اصطلاحات مالی و مالیاتی در بوستان سعدی

Numerous poets and writers, due to the wide connection with the courts of the kings and local rulers, praised and defined them in various ways with more or less frequency in their works, considering the rate of their notices, they were given salaries and pensions or cash, property, etc. Precisely, financial issues have been important for poets and writers, and for the administration of any country, one of the most important sources of revenue has always been the imposition and collection of taxes and the use of the obtained taxes in governance. Therefore, tax systems have gained considerable importance and have played a fundamental role in people's lives as a social issue. Regardless of whether we consider the poet or writer to be a government’s fan or not, their poetry and writings were in many cases affected by the state of the society and community. It can be inferred that financial and tax words and terms have mostly been prominent in their poems and writings, and every poet and writer has used these words and terms according to his own knowledge and experience. By exploring Bustan-e Saadi, it was observed that 84 financial and tax words are used without repetitions and 61 combinations made from these words were found, which is a considerable frequency. Furthermore, many of these words and combinations were classified in specialized groups easily and a few of them with more care, based on financial and tax criteria. 
Introduction:
The poets, according to their relationship with the court and kings or local authorities and governors, had a tendency to praise them in different ways, and based on the extent of their notices, they received salaries and pensions or cash, Jewelry, and assets from the officials. Therefore, financial issues were critical to them. On the other hand, one of the most important sources of income for the administration of any country has always been the imposition and collection of taxes and the use of the obtained resources in state management. Accordingly, tax systems have gained considerable importance and one of the indicators of measuring justice in governance and the fairness of rulers has been how to create a tax system, impose, and collect all types of taxes. Furthermore, the diversity and multiplicity of financial and tax words and terms used is itself a proof of the existence of the territory under the government and their importance, and tax as a social issue has played an essential role in people's lives. Regardless of whether the poets are considered as government or public person, their poems are, in many cases, affected by the state of the society, and it can be inferred that, financial and tax words and terms are prominent in their poems.  Precisely, it seems that a poet cannot be found that hasn’t mentioned these words and terms in his works. On the other hand, each poet has used these words and terms according to his knowledge and experience and according to his style and context, and collecting all of them and being aware of these differences can be useful and in some cases it can be helpful.
Materials and Methods:
In the current study, by rereading Bostan-e Saadi's text carefully, the usage of financial and tax words and terms was investigated and the related evidence and examples were listed separately. Subsequently, the meanings and connotations of these words and terms were extracted or compared from the dictionaries and literary sources mentioned in the resources section. Then, by matching the financial and tax words and terms with the elements of financial statements and important headings based on the criteria mentioned in the financial and accounting criteria and regulations and tax topics, the whole words and terms in nine sections such as: 1. Assets (including accounts receivable, inventory and fixed assets, respectively), 2. Cash and Jewellery and precious stones, 3. Liabilities, 4. Capital, profit, and loss, 5. Revenue and expenses (including salaries and wages), 6. Tax, 7. Financial and tax occupations, 8. Documents, Journals, contracts, and places of storage of objects and valuables items and 9. Other (miscellaneous) financial words, classification and related words were placed under each class and for each of them one or two examples of the text of the book are given, so that professors and students and financial and tax experts who are interested in Persian language and literature can use it easily.
Results and Discussion:
In the reviews, it has been observed that although Bostan is not a book written in the field of financial and tax issues, the frequency of financial and tax words and terms in it is significant and has a high frequency, and these terms and words are used in most of the cases. It has been used in the text of the book with special care and narrowness. This attention and precision have given this book a unique and rare aspect and has distinguished it from other written books. Examining the words and terms used in Bostan's book and their correspondence with the headings and titles mentioned in the accounting standards and tax sources, shows that many of the balance sheet, profit and loss, and tax headings can be adapted to these words and terms. For example, in the heading of salary expenses, a large number of new words were extracted, which also shows their diversity. In the context of other headings, various examples can be listed, which are mentioned separately in the research text and referred to Bostan's book.