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Open Access Article
1 - 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 -
Open Access Article
2 - The effect of implementing web-based financial reporting model on stock market and tax avoidance
Sara Makvandi Bahareh Banitalebi Dehkordi Hamid Reza Jafari -
Open Access Article
3 - Review the continued use of e-learning and the presentation of a solution for a better future in the headquarters of the State Tax Administration
hanieh shami zanajani mostafa niknami nadergholi ghorchian amirhoseein mohamad davoudi -
Open Access Article
4 - The Factors Effecting on Cash Dividend Policy (Dividend Paying Stock) Tehran Stock Exchange
مهدی Taghavi پرویز Saeidi -
Open Access Article
5 - Estimating the tax base in the value added tax system (case Iran 1995-1999)
A. A. Peirow N. Samadpoor -
Open Access Article
6 - Rebellion and Conversion: Christian Copts and Muslim Rulers in Egypt, the Second and Third Centuries A. H.
معصومعلی پنجه -
Open Access Article
7 - Measuring effective components in trust and social participation for tax policy
Alireza Rostami Abass Toolooee eshlagi Reza Radfar -
Open Access Article
8 - Identification and Explanation of Factors Influencing on the Nature of the Work of Iranian Public Administrators
Hamzeh Samadi-Miarkolaei Hossein Samadi-Miarkolaei -
Open Access Article
9 - Verification of The Paradox of Information Technology Productivity At the East Azerbaijan Tax Affairs Head Office (2017)
akbar pourhassan harzandi Gholamreza Rahimi -
Open Access Article
10 - Providing a model for explaining factors affecting procrastination
Farzad Mohammadi Salari Gholamreaza Rahimi فرهاد نژاد ایرانی Mojtaba Ramazani -
Open Access Article
11 - Operational policy analysis of the impact of Persian Q&A systems on improving the performance of the Tax Administration
Ali Ehsani Seyed Abdollah Amin Mousavi Mahmood Alborzi Maryam Rastgarpour -
Open Access Article
12 - Designing the human resource agility model in the Tax Affairs Organization based on the government's agility policies (case study: Iran Tax Affairs Organization)
Farhad Ghasemi Alireza Rezghi rostami Rashid Zolfaghari zaferani -
Open Access Article
13 - Identify barriers to optimal implementation of the VAT system in Iran (Based on the Value Added Tax Act)
Haniye Keshtkar Rajabi Mohammadtaghi Ziae Bigdeli -
Open Access Article
14 - Pathology of Drafting and Implementation of Tax Reform from the Perspective of Policy Making (Case Study: Iranian National Tax Administration)
فاطمه ثنایی اعلم mehdi alvani -
Open Access Article
15 - Study on the relationship between psychological empowerment and job satisfaction (Case study: Organization of Tax Affairs)
محمد ودادی احمد مهرآرا -
Open Access Article
16 - A comprehensive review of the literature and the factors affecting the delay in the audit report and its relationship with some financial concepts
fatemeh amini seyed mohammad reza Mashhour AlHosseini -
Open Access Article
17 - the Impact of Corporate governance, CEO compensation on tax aggressiveness: firms listed on Tehran stock exchange
Seyed fakhreddin Fakhrhosseini -
Open Access Article
18 - موانع حقوقی مقابله با فساد مالیاتی
عزیزاله نوروزی ولی رستمی محسن شکرچی زاده -
Open Access Article
19 - Feasibility Study of Imposing Tax on Stock Gains in Tehran Stock Exchange
Sama Nikvash Aliakbar Aranmazar Farhad Hanifi -
Open Access Article
20 - The effect of institutional ownership on performance measurement indicators based on residual income and market components
Allah Karam Salehi -
Open Access Article
21 - Solutions for Preventing Tax Evasion in Value Added Tax System
Yegane Mousavi Jahromi Farhad Tahmasbi Baldaji Narges Khaki -
Open Access Article
22 - Evaluating the Isomorphism of Green Tax in the Presence of the Element of Thick Decision: The Interpretive Ranking Process (IRP)
Behzad Ghobadi Houshang Amiri Ghasem Rekabdar -
Open Access Article
23 - The Impact of Restricted Financing on the Risk of Falling Stock Prices by Emphasizing the Moderating Role of Tax Avoidance
Marjan Damankeshideh Amirreza Keyghobadi -
Open Access Article
24 - The Study of Problems and Constraints of Tax Specialists in Assessing of Tax Files- Case study Zanjan Province.
Saieed Abdi Ali Bayat -
Open Access Article
25 - The impact of stock market pressure on tax benefits based on the Ming-Chin Chen model (2015)
Hosein Norouzizadeh M. Reza Setayesh M. Hasan Janani -
Open Access Article
26 - بکارگیری روش تصمیمگیری چند معیاره پرومته در رتبه بندی ظرفیت مالیات مستقیم استانهای کشور
یگانه موسوی جهرمی فاطمه محققزاده هادی اکبرپور -
Open Access Article
27 - بررسی تأثیر سن بازنشستگی بر نرخ مشارکت نیروی کار در کشورهای OECD
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Open Access Article
28 - The effect of corporate tax on private investment
Jamshid Pajoyan تانیا Khosravi -
Open Access Article
29 - امکان جایگزینی درآمدهای مالیاتی با درآمدهای نفتی (مطالعه موردی ایران)
همایون رنجبر مجید صامتی مهسا مالیان -
Open Access Article
30 - تاثیر کیفیت مقررات بردرآمدهای مالیاتی: رویکرد داده های پانل
پروانه سلاطین سمانه محمدی ساناز پریویش -
Open Access Article
31 - The Effects of Corruption Perception Index on Tax Revenues In Iran
M. Mohammadi A.H. Ghafarinejad S. Ahmadi -
Open Access Article
32 - بررسی اثر درآمد نفتی بر درآمد مالیاتی کشورهای صادرکننده نفت
فاطمه نظری -
Open Access Article
33 - Estimating the Tax Capacity of Provinces in the Country
احمد سرلک -
Open Access Article
34 - The Model for Assessing and Prioritizing Effective Requirements in Marketing and Augment of Tax-payer satisfaction in National Tax Administration of Iran
H. Nezakati Alizade, R. Golzar Adabi -
Open Access Article
35 - Design and validation of taxpayer selection model in risk-based audit in value added tax system in high risk companies.
ardeshir bovard Negar Khosravipoo, ali esmaelzadeh mogharri Farzaneh Heydarpour -
Open Access Article
36 - The Role of Gender, Machiavellianism and Emotional Manipulation in Tax Avoidance
Hossein Esmaeli komar olia Bahman Banimahd sina kheradyar -
Open Access Article
37 - Investigating the relationship between intellectual capital and indices performance assessment of companies in Tehran Stock Exchange
دکتر علی اسمعیل زاده مقری دکتر محمود همت فر علیرضا زمانیان -
Open Access Article
38 - Tax Avoidance and Agency Theory: Evidence from Tehran Stock Exchange (TSE)
Shokrollah Khajavi Amir Sarvestani -
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39 - Investigating impact of Tax Avoidance on Earning Informativeness of Firms Accepted in Tehran Stock Exchange
Shima Karami Feriydoon Rahnamay Roodposhti Zahra Dianati dilame -
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40 - The Effectiveness of Corporate Governance Dimensions on the Relationship between Social Responsibility and Tax Justice
Abbas Allahyari Zahra Pourzamani Taghi Torabi -
Open Access Article
41 - The Effect of Corporate Governance on Tax Commitment Aggressiveness in Tehran Stock Exchange Market (TSEM)
Sahar Sepasi Zahra Fathee -
Open Access Article
42 - A Model for Identification Tax Fraud Based on Improved ID3 Decision Tree Algorithm and Multilayer Perceptron Neural Network
Akbar Javadian Kootanaee Abbas Ali Poor aghajan Sarhamami Mirsaeid Hosseini Shirvani -
Open Access Article
43 - Board of Directors’ Characteristics and Tax Aggressiveness
جمال بحریثالث یعقوب بهنمون ابراهیم مددی زاده -
Open Access Article
44 - The Effect of Information Transparency on the Relationship Between Tax Avoidance and Firm Value
Niloofar Abedi Mehdi Safari Gerayli -
Open Access Article
45 - Evaluating the Effect of Tax Auditor’s Talent Strategies on the Green Tax Sustainability Consequences: Atanassov's Intuitive Fuzzy Logic Approach
Abdolreza Faraji neda nafari Yousef Mohamadi Moghadam -
Open Access Article
46 - Investigating the Relation between Managerial efficiency and Tax aggressiveness reporting on financial reporting readability in Iran capital market: Experimental testing of signaling theory and ambiguous management hypothesis
ali molaiy eil zoleh kaveh parandin -
Open Access Article
47 - Investigating the effect of management ability on the relationship between environmental uncertainty and tax avoidance
sara yousefzadeh JALIL BEYTARI hoddein badeei -
Open Access Article
48 - Investigating the role of state ownership on the relationship tax avoidance and audit fees: The empirical test of the Deep Pocket Theory
Rohollah Arab Mohammad Gholamrezapoor Narjes Amirnia Amir Emadodini -
Open Access Article
49 - Factors affecting the tax culture from the perspective of taxpayers and tax experts VAT Office in Tehran
Mohammad Masihi Aboulghasem Mohammad nejad alizamini -
Open Access Article
50 - Relation of Cultural Dimensions and tax systems values (Simplicity and visibility)
حسین پناهیان حسن همتی سعید شیپوریان -
Open Access Article
51 - Review on the Impact of the Effective Factors for the Promotion of Taxpayers Compliance ( Legal Persons ) from the Viewpoint of tax officers in the City of Tehran (Case Study: Tax General Directorate in Large Tax Payers)
رشید میرمحمدی رحیم قربانی حسین وظیفه دوست -
Open Access Article
52 - Sociological explanation of tax evasion and its role on the level of social welfare of taxpayers in the metropolis of Tehran in the years 2015 to 2015
Reza Makhdumi javan Mehrdad Mohammadian Mohammad Alipour -
Open Access Article
53 - Modeling the underlying factor of taxpayer behavior when receiving training in order to improve social capital (case study: legal entities of Tehran)
Foroogh moezzi mohammad ali keramati mohammad ebrahim mohammadpur zarandi -
Open Access Article
54 - Interpretation of Effectiveness of the Consequences of Green Tax Sustainability based on Themes of Thick Decision
Behzad Ghobadi Houshang Amiri Ghasem Rekabdar -
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55 - Assessing of Green Tax Sustainability Based on Obstacles to Implementing the Tax Administration's Notification Policy
Maha Taheri Gholamreza Memarzade Tehran Morteza Moosa Khani -
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56 - Effect of Dividend Reduction and Corporate Tax Avoidance on Stock price crash risk (Negative skewness approach and low volatility approach)
parviz dindar farkoushy Hossein Panahian Hossein jabbari -
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57 - Designing a Risk of tax arrears model with a tax litigation approach
Mohammad Sadeghi Sayyah Mir Feiz Fallah Shams Ali Akbar Arab Mazar Reza Gholami Jamkarani -
Open Access Article
58 - Foresight of education and research in the Iranian tax system - with an economic approach
Einollah Zamani Eskandari Mohammadreza Mehrabanpour Azita Jahanshad -
Open Access Article
59 - The role of earnings management in the effect of related party transactions, financial crisis and firm size on tax avoidance
Abdolrasoul Rahmanian Koushkaki Ayesheh Masoomi -
Open Access Article
60 - Reasons for the Gap between Declared and Assessed Taxable Incomes of Non Manufacturing Companies Listed on Tehran Stock Exchange
Hossien Yarahmadi masoud Taherinia ebrahim givaki Ghodratallah Talebnia -
Open Access Article
61 - Investigating the Impact of Financial Freedom and Investment on Tax Evasion: A Quantile Regression Approach
Naser Yousefnezhad Ali Akbar Farzinfar Hossein jabbari mehdi safari griyly Hasan Ghodrati -
Open Access Article
62 - Investigating the Relation between Political Management and Managerial efficiency on Tax aggressiveness reporting in Iran capital market
ali Molaiy Eal Zoleh kaveh parandin -
Open Access Article
63 - Modeling the dimensions of organizational culture on corporate tax morale
leila sedighikamal ramezanali royaei مهدی تقوی فریده حق شناس کاشانی -
Open Access Article
64 - The Relationship between Tax Evasion and Future Stock Price Crash Risk: Evidence from Companies Listed in Tehran Stock Exchange (TSE)
Mahdi Moradi Mohammadali Bagherpour Velashani Amin Rostami -
Open Access Article
65 - Regional Role of Tax Return Transcript Establishment in Intention-to-pay Taxes: (Study Case: Taxpayers of Iranian National Tax Admission Organization-Tehran)
Mohamad Hasan Ebrahimi Sarveolia Yahya Hasas Yeganeh Mohammad Rajaei Bagh Siaei Farshid Alasvand -
Open Access Article
66 - The Relation of The Different Dimensions of Corporate Governance with Tax Avoidance in Accepted Companies on Tehran Stock Exchange
Mohsen Hamidian -
Open Access Article
67 - Model of the relationship between transparency and effectiveness of the Board on tax aggressiveness on investment development
sahar sepasi hossein etemadi Mohammadreza Boshagh -
Open Access Article
68 - Using data mining techniques to measure tax risk of value added taxes
Mohammad Masihi Ahmad Yaghoobnejad Amirreza Keyghobadi Taghi Torabi -
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69 - The Impact of Investors' Behavior on Tax Management Approaches in Tehran Stock Exchange
Nazanin Bashirimanesh Saeed Moinfard -
Open Access Article
70 - The Moderating Effect of Corporate Governance on the Relationship Between Independent Audit Quality and Tax Gap
Mahnaz Norouzi Asl Balkanlou Hamzeh Didar Mehrdad Panahi Dorcheh -
Open Access Article
71 - Effective Factors on Income Tax Non-Compliance in Occupations: Theory of Planned Behavior
Sajad Ebrahimi Jaafar Babajani hamideh Asnaashari -
Open Access Article
72 - A Study of the Effect of Gender Diversity in Board of Directors on Tax Evasion Considering the Moderating Role of Social Accountability
Hossein Ahmadpour Akbar Kanani -
Open Access Article
73 - The effect of Friedman and Rosenman personality typology model on tax recognition and collection
Soleiman ، Shahriarpoor Bahareh Banitalebi Dehkordi -
Open Access Article
74 - The Degree of Success in the Implementation of the VAT Tax Administration in Tehran
Ataollah Mohammadi Malgharani Reza Asadi Kasnazani -
Open Access Article
75 - Taxpayers Attitudes towards Electronic Tax System
Rouhollah Nozari Alireza Shahabi -
Open Access Article
76 - Tax violations in the European Court of Human Rights
mohammad reza yosefi -
Open Access Article
77 - Innovation and creativity in separating the components of the tax gap and their impact on future earnings changes
Rasoul Karami Seyed Ali Vaez Ghasem Rekabdar -
Open Access Article
78 - Designing and presenting a model of the influence of national media creative programs on the development of tax culture
Gholam reza Gheblehei Ali Akbar Farhangi Abdolreza Songhai -
Open Access Article
79 - بررسی تأثیر سازوکارهای حاکمیت شرکتی بر اجتناب مالیاتی شرکت های پذیرفته شده در بورس اوراق بهادار تهران (مورد مطالعه: هولدینگ بازرگانی)
مرتضی محمودی دکتر سعید جبارزاده کنگرلوئی -
Open Access Article
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Open Access Article
81 - عوامل موثر بر ارتقای فرهنگ مالییاتاتییدر مدر مییانانمودمودییاناننظامنظام مالیاتمالیاتبر ارزش افزودهبر ارزش افزوده (صنف طلا فروشان) استان آذربایجان(صنف طلا فروشان) استان آذربایجانغربیغ
محمد ملازاده -
Open Access Article
82 - بررسی رابطه ی اجتناب مالیاتی با کیفت افشاء و ارزش شرکت
حمید حقیقت محمدحسن محمدی -
Open Access Article
83 - Investigating the Causal Factors of Weakness in the Implementation of Tax Policy in Iran
Mahdi Hasanvand Mohammad Reza Yazdani Zazerani Mahnaz Goodarzi -
Open Access Article
84 - Explanation of Tax Fraud in Iran from a Political and Sociological Perspective (Case study Tehran City)
mohammad seid Iraj Saei Arasi Ehsan Rahmani Khalili -
Open Access Article
85 - Designing a tax policy model to encourage productive entrepreneurship in Iran
motahare hassanpour amiri ali davari Amir Mohamadzadeh alireza Aminkhaki -
Open Access Article
86 - Investigating the Factors Affecting the Tax Gap in Businessman Recipients of Guilan Province from the point of view of tax officials
alireza Aminkhaki rahmat dheykh hoseini pirkoohi -
Open Access Article
87 - Evaluating the country's tax system by the effect of cash payments on the company's tax avoidance, taking into account the role of non-executive managers
Kiuomars Amiri Ali Asghar AnvaryRostamy Mehrdad Ghanbari Babak Jamshidinavid -
Open Access Article
88 - Investigating impact of uncertainty of economic macro-variables on tax management using Fama Macbeth Two-Step Regression
Hashem Kavianifard shokrollah khajavi Fariborz Avazzadeh Fath -
Open Access Article
89 - Identification of barriers to Policy Implementation in Iranian National Tax Administration
maha taheri gholamreza memarzadeh tehran morteza moosa khani -
Open Access Article
90 - Presenting a model for predicting tax evasion guilds based on Data mining techniques
Mohammad Ghasemi Sadegh Abedi Ali Mohtashami -
Open Access Article
91 - Investigating the effect of corruption perception on tax compliance behavior
Mohamadhasan Mohamadi Javad Reza zadeh Mahdi Beshkooh -
Open Access Article
92 - Designing the Model of fair tax collection model in Iran
Karim Marahemi Amir Mohammadzadeh Nasar Hamidi mehdi keirandish -
Open Access Article
93 - A study of strategy implementation barriers in tax affairs organization of Golestan province
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Open Access Article
94 - The Impact of Cultural and Business Factors on Corporate Tax Avoidance
Siamak Tayefeh Mohsen Dastgir Farzin Rezaii Saeed Ali Ahmadi -
Open Access Article
95 - Designing an Organizational Agility Measurement Scale in the Public Sector
Isa Silavi Mohammadjavad Hozori -
Open Access Article
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Rasol Rezayie Davood Gharakhany -
Open Access Article
97 - Explaining the Role of Organizational Control on the Value of Public Administrators and Its Components
Hamze Samadi MeiarKolaee Hosein Samadi Miarkolaee -
Open Access Article
98 - Investigating the Causal Relationships Between Critical Factors in Tax Fraud in Iran Using Group Anp and Fuzzy Dematel
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Open Access Article
99 - Major challenges and obstacles facing the collection of taxes from the perspective of tax auditors in the Zanjan province
Samad Nasiri Amir Najafi -
Open Access Article
100 - Analyzing the effects of social trust on tax culture (Case study of taxpayers in Nowshahr and Chalous)
Ebrahim Hosseini norian Ali Rahmani Sefollah Farzaneh -
Open Access Article
101 - The Effect of Information and Communication Technology on Improving the business circumstances Indicators in Countries (A mechanism to improve productivity)
Kazem Amjadi Ehsan Shafeei -
Open Access Article
102 - Strategic Planning Model for Public Sector Organizations (Case Study of Malayer Municipality,2017-2021)
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Open Access Article
103 - تأثیر اوضاع نابسامان مالیاتها در واگرایی بین جامعه و حاکمیت ایلخانان
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Open Access Article
104 - تاریخچه تحولات حسابداری و مالی در ایران
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Open Access Article
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Mahboobeh Farahati -
Open Access Article
106 - An analysis of the automatic stabilization of direct and indirect taxes in Iran
mohammad taghi gilak hakim abadi Ali Mehregan -
Open Access Article
107 - Analysis the Effect of Inefficiency in Labor Investment on Tax Avoidance in a Selection of Export Companies in Tehran Stock Exchange
shahryar zaroki Mohamad Abdi Seyyedkolaee sudabe Bararjani -
Open Access Article
108 - Identifying Propellant Regions and Activities in Generating Potential VAT Capacity
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Open Access Article
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Open Access Article
110 - Modeling the Effects of Indirect Taxes on the Welfare of Income Deciles in Iran with the Computable General Equilibrium Application
Akbar Khodabakhshi Saeideh Roustaei -
Open Access Article
111 - state dependent values of tax multiplier in iran
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Open Access Article
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Open Access Article
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majid feshari Ali Akbar Taghipour mojtaba valibeigi nayer ghamari -
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Open Access Article
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Amir Shams -
Open Access Article
119 - Assessing the effect of tax perception justice and trust in government on tax compliance
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Open Access Article
120 - The Effect of Governance Mechanisms on Tax Aggressiveness
Zahra Mardani Afsaneh Soroushyar -
Open Access Article
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Open Access Article
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Open Access Article
125 - Design and Explain the Performance Management Model of the Employees of the Country's Tax Affairs Organization
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Open Access Article
126 - Designing an Integrated Communication Model of Social Marketing in the Country's Tax Affairs Organization
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127 - Design a qualitative model for the development of Islamic organizational citizenship behavior in Tax Affairs Organization in Iran
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128 - شناسایی شاخصهای مدل توسعه منابع انسانی با تمرکز بر بهرهوری در سازمان امور مالیاتی کشور با استفاده از روش دلفی
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Younes Teymouri Faramarz Tahmasebi Nader Mehregan -
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130 - Assessing Tax Evasion Methods in Free-Trade Zones
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Open Access Article
131 - The effect of the dimensions of the efficient model of e-commerce tax capacities on its performance in Iran's tax system
Alireza Mehrpooyan Morteza Baki heskouei -
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132 - Prioritization of Human Resource Risks of Iran's Tax Affairs Organization by Using Hierarchical Analysis and Fuzzy TOPSIS Approach
Hassan Karimi Mousa Rezvani Chaman Zamin Samad Jabbariasl -
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133 - Measuring the Complexity Index of the Value-Added Taxation System in the Tax Affairs Organization of Tehran
Ali i Baghan -
Open Access Article
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135 - Evaluating the effects of fiscal policy (changes in the Tax Income) on the employment in Iran
Mahdieh Rezagholizadeh -
Open Access Article
136 - A Review of the Effect of the Life Cycle on Tax Avoidance of Firms
Ghodrat Allah Taleb Nia Hossein Rajabdorri Fatemeh Dehghan -
Open Access Article
137 - Effective Tax Rate, Government Revenue and Economic Efficiency under the Landscape of Laffer Curve
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138 - Presenting a model to improve tax compliance based on foundation data
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Open Access Article
139 - نقش صندوق توسعه ملی در کاهش نوسانات اقتصادی ایران رویکرد (DSGE)
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140 - بررسی و سنجش کارایی نظام مالیاتی ایران در برنامه های توسعه (رویکرد منطق فازی)
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141 - بررسی تأثیر درآمد مالیاتی دولت بر بورس اوراق بهادار در ایران
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142 - فرار مالیاتی در پایه مالیات بر درآمد اشخاص حقوقی در ایران ) برآوردهای سالانه 1392-1352(
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143 - ارزیابی آثار اعطای معافیت مالیاتی در مناطق آزاد تجاری ایران ( مطالعه موردی منطقه آزاد قشم، کیش و چابهار)
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144 - بررسی ارتباط شفافیت مالی و اجتناب مالیاتی با توجه به مالکیت نهادی شرکتها ( مطالعه موردی شرکتهای بورس اوراق بهادار تهران )
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Open Access Article
145 - Explanation and Validation of Effective Factors in the Tax Audit Quality Improvement model
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146 - برآورد ظرفیت و تلاش مالیاتی و ارتباط آن با درآمد نفتی در اقتصاد ایران و چند کشور منتخب عضو اوپک
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147 - سنجش آثار کمی تغییر سیاستهای مالیاتی بر صنایع کشور (رهیافت داده – ستانده)
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148 - تأثیر مالیات بر شرکت ها بر سرمایه گذاری بخش خصوصی با استفاده از رهیافت کرانه ها
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Open Access Article
150 - An Investigation of the Relationship between Taxation and Economic Growth (The Case Study: Iran, OPEC and OECD Countries)
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152 - بررسی کارایی سیستم مالیاتی در ایران با توجه به وقفه های مالیاتی
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153 - Asymmetric oil price shocks, tax revenues, resource curses, stock markets and trading cycles in oil-exporting economies
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Open Access Article
154 - Presenting the Model of Tax Morale with Grounded Theory Approach
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155 - بررسی اثر راهبری شرکتی و ریسک شهرت بر رابطه بین حداقلسازی هزینه مالیات و واکنش قیمت سهام
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156 - Identify controllable risks of tax non-compliance with the structural equation modeling
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157 - Identifying the Components of Organizational Architecture (Case study: Tax Affairs Organization)
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158 - Comparison of the Effect of Readability of Direct Tax law on Business Tax Risk
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159 - Presenting the ideal public policy model in the Tax Organization of Iran
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160 - Providing an efficient model of e-commerce tax capacities in Iran
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161 - Carbon Tax Plan for Iran's Automotive Industry
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162 - Providing a comprehensive model for taxable income expressed by companies from different perspectives
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163 - عوامل موثر بر پذیرش مالیات الکترونیکی توسط مودیان مالیاتی
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164 - The relationship between the various components of working capital and corporate profits generally accepted accounting Tehran Stock Exchange
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165 - رابطه بین شفافیت گزارشگری مالی و نرخ مؤثر مالیاتی
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Open Access Article
166 - Factors affecting the capital structure of companies
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167 - Compared to explain the company's market value using the two variables net operating profit after tax and value-added economic
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168 - اهمیت کیفیت محیط اطلاعات داخلی در اجتناب مالیاتی
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169 - Earnings Management Model by Using Deferred Tax Asset and Deferred Tax Liability Strategies
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170 - تأثیر حسابرسی مالیاتی بررابطه بین مالیات ابرازی، تشخیصی و قطعی: مطالعه موردی استانهای آذربایجان شرقی، غربی و شرق و جنوب تهران
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175 - The Investigation of Membership Effect in Business Group on the Firms’ Effective Tax Rate
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177 - The Main Causes of Difference between Reporting Earning and Definite Taxable Income of Legal Entities
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178 - Investigating the Relationship between VAT and Consistency of Procedure, Uniformity and Substance over Form of Accounting Information
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179 - Modelling the Determinants of Formation of Informal Companies in Iran Tax System
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180 - Factors influencing capital structure of small and medium companies in Iran
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181 - Investigating the Effect of Accounting Comparability on Financial Reporting Quality and Tax Avoidance
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183 - تفسیر پذیر بودن ماده 148ق.م.م. (هزینه های قابل قبول مالیاتی) در فرآیند حسابرسی مالیاتی به منظور تعیین درآمد مشمول مالیات
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184 - The Effect of Trust in Government on Voluntary Compliance of Taxpayers with the Mediating Role of Tax Justice Perception
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185 - Sociological analysis of currency on the level of social welfare of taxpayers in Tehran metropolis
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186 - Investigating the Effects of Tax Incentives on Tax Compliance and Business Outcomes of Taxpayers Using Agent-based Modeling Approach
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Open Access Article
187 - The Relationship between Tax Avoidance and Internal Control Weaknesses
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188 - The effect of the government's revenue generation on economic growth
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Open Access Article
189 - The Impact of Corporate Tax Revenue Instability on Economic Growth Rate in IRAN: 1993-2014
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190 - The Identification of Optimal Incomes Tax on Growth Goal, Optimal Control Method
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191 - The impact on economic growth, development and financial uncertainty in Selected Asian Countries
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192 - Designing a Model of Factors Affecting the Promotion of Tax Culture in Iranian Athletes and Professional Coaches
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193 - Designing a desirable model of organizational citizenship behavior based on the employee service compensation system
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194 - Relationship between organizational justice and the desire to leave employees' jobs (Case study: National Organization of the Islamic Republic of Iran)
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195 - Tax system and loan policies in Ferdowsi’s Shahnameh
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Open Access Article
196 - Identifying and prioritizing factors affecting the tax evasion of real taxpayers (case study: Nour City)
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Open Access Article
197 - Investigating the Mediating Role of Operating Cash Flow and Tax Aggressiveness on the Relationship Between Managerial Overconfidence and Firm Value Using A Static and Dynamic Approach
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Open Access Article
198 - The role of tax sociological factors on the level of social welfare of taxpayers in Tehran
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Open Access Article
199 - The relationship between real activity-based earnings management and tax strategies with an emphasis on the role of agency costs
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Open Access Article
200 - Antecedents and consequences of promotion mix in service organizations (Tax Affairs Organization case study)
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Open Access Article
201 - Identifying the factors affecting the validity of taxable income declared by companies based on the implementation of comprehensive tax plan operations
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Open Access Article
202 - Design and validation of the taxpayer selection model in the audit based on the expansion of social development and risk for the value added tax system in medium risk companies.
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Open Access Article
203 - Transformational Leadership and Resilience of Employees: the Mediating Role of Succession in the General Administration of Tax Affairs of East Azarbaijan Province
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Open Access Article
204 - Explaining the Strategic Model of Organizational Communication with an Emphasis on Enhancing Administrative Health
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Open Access Article
205 - Assessing the Implications of Tax-Trade Policies on Soil Erosion; Application of Multi-Sector General Equilibrium Model
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Open Access Article
206 - Factors Affecting Tax Revenue in Developing and Developed Countries with Emphasis on Growth of the Agricultural Sector
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Open Access Article
207 - Effects of Implementation of Green box on Environmental Pollution in Iranian Agricultural sector Application of Multi _regional general Equilibrium model
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Open Access Article
208 - Applying a Tax Model for Reduction of Chemical Pesticides Pollution in Agricultural Areas of Selected Countries
M. SH J. SH
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