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  • Issue4 Vol.1
  • 4
    Issue 4 Vol. 1 Winter 2024

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  • List of Articles


      • Open Access Article
        • Abstract Page
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        1 - Explaining the necessity of good governance from the perspective of the Holy Quran and the Sunnah of the Prophet of Islam (PBUH)
        Motahara Salehi mohamad ghasemi
        DOI: 10.30495/JDSRM.1402.783675
      • Open Access Article
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        2 - Analyzing the dimensions and components of the social justice development model in line with the implementation of the national policy
        Esmaeil Abbasi Kaveh Teimoornejad Morteza Yarahmadi
        DOI: 10.30495/JDSRM.1402.783800
      • Open Access Article
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        3 - Processing the management model of learning skills in the primary period, in the education system
        Bahareh Taghidokht Maryam Safarnavadeh علیرضا عراقیه nahid shafiee Esfandiar Doshmanziari
        DOI: 10.30495/JDSRM.1402.783812
      • Open Access Article
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        4 - Abstract Considering the importance of tax function in the country's economy, it is necessary to reform the tax system and eliminate its deficiencies. Public acceptance is actually the level of society's trust in the country's tax structure and the assurance that tax justice is observed on the one hand and that the collected tax is spent on the development of the country on the other hand. On the other hand, tax evasion has always been one of the major concerns of governments in order to get closer to tax justice while providing maximum tax revenue, so the purpose of this research is to provide a proposed model for reforming Iran's tax system with two approaches of increasing public acceptance and reducing tax evasion. . The current research was conducted with a combined approach (combining qualitative and quantitative methods). In the qualitative part, the conceptual model of the research was designed by asking the opinions of 32 tax experts and through an open questionnaire. In the quantitative stage, through a statistical sample consisting of 112 informed people, the model designed with the structural equation modeling (PLS) approach was tested. The results show that the tax system is the foundation for the promotion of transparency due to its supervision and requirements. Transparency also has a positive and significant effect on reducing tax evasion in this area. Also, reducing tax evasion will increase public trust in this system.
        Alireza Jalali saeed daeeikarimzadeh mehraban hadi paykani
        DOI: 10.30495/JDSRM.1402.783821
      • Open Access Article
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        5 - Designing a model of key factors of sustainable value creation in the supply chains of Iran's oil and gas industry
        Firooz Khodaei Houshang Taghizadeh Majid Bagherzadeh
        DOI: 10.30495/JDSRM.1402.783847
      • Open Access Article
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        6 - Explaining the impact of tourism on the state of economic and social development of Semiram region, focusing on the sixth development plan
        Rahim Karimi Nabiollah Ider mohammadali chitsaz
        DOI: 10.30495/JDSRM.1402.783856
      • Open Access Article
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        7 - Explaining the components and indicators of efficient human resources in pharmaceutical companies
        habib piri
        DOI: 10.30495/JDSRM.1402.928185
      • Open Access Article
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        8 - Designing and explaining the pattern of formation of evidence-based policies in the field of attracting and retaining professional employees of Iran's aviation industry (mixed approach)
        hesam ghorbanali morteza mosakhani Karamollah Daneshfard
        DOI: 10.30495/JDSRM.1402.844311
      • Open Access Article
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        9 - analysis of the causal contexts of human resources development for the management of human development of disabled people with social disabilities
        syyed ali mohammad moosavi reza esmaeili akbar etebarian
        DOI: 10.30495/JDSRM.1402.783624
      • Open Access Article
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        10 - The Study of Jihadi culture and Islamic work ethics with job performance in physical education teachers
        omid safari
        DOI: 10.30495/JDSRM.1402.783396
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