List of Articles tax

• Open Access Article
  • Abstract Page
  • Full-Text
  
  1 - Collecting Tax Based on the Use of Governmental Resources and Facilities
  GholamReza   Rezaei Mohammad  Sadeghzadeh Maharluie Mitra  Shouraki
• Open Access Article
  • Abstract Page
  • Full-Text
  
  2 - Studying the Impact of the Value Added Tax on Profitability and Survival of the Companies in Tourism Industry (Case study: Hotels in Tehran)
  Mohammad Hosein  Fatheh Ahmad  Hasanpor
• Open Access Article
  • Abstract Page
  • Full-Text
  
  3 - 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
  • Abstract Page
  • Full-Text
  
  4 - The effect of implementing web-based financial reporting model on stock market and tax avoidance
  Sara Makvandi Bahareh Banitalebi Dehkordi Hamid Reza Jafari
  10.71965/AFT.2024.783880
• Open Access Article
  • Abstract Page
  • Full-Text
  
  5 - 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
  • Abstract Page
  • Full-Text
  
  6 - The Factors Effecting on Cash Dividend Policy (Dividend Paying Stock) Tehran Stock Exchange
  مهدی Taghavi پرویز Saeidi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  7 - Estimating the tax base in the value added tax system (case Iran 1995-1999)
  A. A. Peirow N. Samadpoor
• Open Access Article
  • Abstract Page
  • Full-Text
  
  8 - The Application of Altman & Springate Models In Bankruptcy Prediction of Accepted Companies In Tehran Stock Exchange
  A. Mohammadzadeh M. Noferesti
• Open Access Article
  • Abstract Page
  • Full-Text
  
  9 - Rebellion and Conversion: Christian Copts and Muslim Rulers in Egypt, the Second and Third Centuries A. H.
  معصومعلی پنجه
• Open Access Article
  • Abstract Page
  • Full-Text
  
  10 - Measuring effective components in trust and social participation for tax policy
  Alireza Rostami Abass Toolooee eshlagi Reza Radfar
• Open Access Article
  • Abstract Page
  • Full-Text
  
  11 - 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
  • Abstract Page
  • Full-Text
  
  12 - Providing a model for explaining factors affecting procrastination
  Farzad Mohammadi Salari Gholamreaza Rahimi فرهاد نژاد ایرانی Mojtaba Ramazani
• Open Access Article
  • Abstract Page
  • Full-Text
  
  13 - 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
  10.30495/ijpa.2022.67427.10897
• Open Access Article
  • Abstract Page
  • Full-Text
  
  14 - 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
  • Abstract Page
  • Full-Text
  
  15 - 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
  • Abstract Page
  • Full-Text
  
  16 - Study on the relationship between psychological empowerment and job satisfaction (Case study: Organization of Tax Affairs)
  محمد ودادی احمد مهرآرا
• Open Access Article
  • Abstract Page
  • Full-Text
  
  17 - the Impact of Corporate governance, CEO compensation on tax aggressiveness: firms listed on Tehran stock exchange
  Seyed fakhreddin Fakhrhosseini
• Open Access Article
  • Abstract Page
  • Full-Text
  
  18 - Feasibility Study of Imposing Tax on Stock Gains in Tehran Stock Exchange
  Sama Nikvash Aliakbar Aranmazar Farhad Hanifi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  19 - The effect of institutional ownership on performance measurement indicators based on residual income and market components
  Allah Karam Salehi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  20 - Solutions for Preventing Tax Evasion in Value Added Tax System
  Yegane Mousavi Jahromi Farhad Tahmasbi Baldaji Narges Khaki
• Open Access Article
  • Abstract Page
  • Full-Text
  
  21 - 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
  10.30495/jfksa.2021.19251
• Open Access Article
  • Abstract Page
  • Full-Text
  
  22 - The effect of corporate tax on private investment
  Jamshid Pajoyan تانیا Khosravi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  23 - Evaluating the environmental and economic impacts of Carbon Tax Using Computable General Equilibrium Model (CGE)
  جمشید پژویان حسن معین نعمتی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  24 - Green tax effect on unemployment (Case Study of the Economic Cooperation Organization member states)
  نارسیس امین رشتی ابراهیم صیامی عراقی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  25 - Estimating the Tax Capacity of Provinces in the Country
  احمد سرلک
• Open Access Article
  • Abstract Page
  • Full-Text
  
  26 - Green Tax from the Perspective of Environmental Rights with an Emphasis on Iran's Legal System
  Mahsa Hashemi Samaneh Rahmatifar Ehsan Aghamohammadi Aghaie
  10.30495/IJSS.2023.73260.1397
• Open Access Article
  • Abstract Page
  • Full-Text
  
  27 - Examining the Challenges and Methods of Receiving Taxes of the Digital Economy in Isfahan Province
  Vahid Bekhradi Nasab Amin Bazrafakn Ali Khoshdel
• Open Access Article
  • Abstract Page
  • Full-Text
  
  28 - The Impact of Corporate income Tax and Firm Size on Fixed Investment
  Omer Saeed Sidra Shafiq Khurram Shahzad
• Open Access Article
  • Abstract Page
  • Full-Text
  
  29 - 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
  • Abstract Page
  • Full-Text
  
  30 - 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
  • Abstract Page
  • Full-Text
  
  31 - A review of information content between difference definite tax and declaration tax
  احمد مدرس حمید زارعیان برجی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  32 - Tax Avoidance and Agency Theory: Evidence from Tehran Stock Exchange (TSE)
  Shokrollah Khajavi Amir Sarvestani
• Open Access Article
  • Abstract Page
  • Full-Text
  
  33 - The impact of Value Added Tax (VAT) on Investment efficiency of Companies Listed in Tehran Stock Exchange
  Farzaneh Hajihassani Taha Parkhondeh Donya Jeddi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  34 - The Examination of Economic Value Added Profitability on Evalution of Firms Market Risk in Iran
  Farzaneh Heidarpoor Mehdi Nayeb
• Open Access Article
  • Abstract Page
  • Full-Text
  
  35 - 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
  • Abstract Page
  • Full-Text
  
  36 - Board of Directors’ Characteristics and Tax Aggressiveness
  جمال بحریثالث یعقوب بهنمون ابراهیم مددی زاده
• Open Access Article
  • Abstract Page
  • Full-Text
  
  37 - 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
  10.30495/jma.2023.23159
• Open Access Article
  • Abstract Page
  • Full-Text
  
  38 - 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
  • Abstract Page
  • Full-Text
  
  39 - Study of the degree of development of East Azerbaijan cities by numerical taxonomy and cluster analysis
  jafar ebrahemi
  10.30495/jisds.2007.21262
• Open Access Article
  • Abstract Page
  • Full-Text
  
  40 - Study of the degree of development of East Azerbaijan cities by numerical taxonomy and cluster analysis
  Jafar Ebrahimi Mostafa Azkla Samad Rasolzadeh Rasolzadeh
• Open Access Article
  • Abstract Page
  • Full-Text
  
  41 - 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
  10.30495/jisds.2023.75246.11955
• Open Access Article
  • Abstract Page
  • Full-Text
  
  42 - A Study of Challenges of Constant Urban Development of Qazvin from Spatial justice's Viewpoint
  mahmoud davaran اصغر نظریان
• Open Access Article
  • Abstract Page
  • Full-Text
  
  43 - Estimation of willingness to pay environmental tax on gasoline by conditional valuation model (CVM) in Mashhad
  zahra arbabi vahid dehbashi hadi esmaeilpour moghadam Javad naserian
  10.22034/jest.2019.43676.4628
• Open Access Article
  • Abstract Page
  • Full-Text
  
  44 - Interpretation of Effectiveness of the Consequences of Green Tax Sustainability based on Themes of Thick Decision
  Behzad Ghobadi Houshang Amiri Ghasem Rekabdar
  10.30495/jest.2023.60877.5391
• Open Access Article
  • Abstract Page
  • Full-Text
  
  45 - Assessing of Green Tax Sustainability Based on Obstacles to Implementing the Tax Administration's Notification Policy
  Maha Taheri Gholamreza Memarzade Tehran Morteza Moosa Khani
  10.30495/jest.2022.67046.5673
• Open Access Article
  • Abstract Page
  • Full-Text
  
  46 - Investigating the classification process of green tax in environmental instruments, in order to achieve sustainable development
  Javad Rasmi Zahra Abedi mostafa panahi yeganeh Mousavi jahromi
  10.30495/jest.2022.64989.5593
• Open Access Article
  • Abstract Page
  • Full-Text
  
  47 - Investigation on Social Benefits of Substitution of Gasoline with CNG in Tehrans Taxis
  Zahra Abedi Farideh i Atab Mohammad Soofi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  48 - Investigation on Social Benefits of Substitution of Gasoline with CNG in Tehrans Taxis
  Zahra Abedi Farideh Atabi Mohammad Soofi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  49 - The Effect of Pollution Tax on Houshould's Demand for Environment Polluting Goods
  Zahra Hosseinzadah Kandsari Majid Madddah
  10.22034/jest.2018.13259
• Open Access Article
  • Abstract Page
  • Full-Text
  
  50 - 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
  • Abstract Page
  • Full-Text
  
  51 - Modeling the dimensions of organizational culture on corporate tax morale
  leila sedighikamal ramezanali royaei مهدی تقوی فریده حق شناس کاشانی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  52 - The role of tax based on financial transactions in increasing government revenue
  ahmadreza babaee khosro Faghani Makrani Mohammad Reza Shahab
• Open Access Article
  • Abstract Page
  • Full-Text
  
  53 - The Effect of Inflation on Private Investment
  Jamshid Pajooyan Tania Khosravi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  54 - The effect of governmental investment on the effect private investment with the existence of corporate tax"
  Taniai Khosravi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  55 - 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
  • Abstract Page
  • Full-Text
  
  56 - Using data mining techniques to measure tax risk of value added taxes
  Mohammad Masihi Ahmad Yaghoobnejad Amirreza Keyghobadi Taghi Torabi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  57 - Blessing and its Equipment in Quran and Hadith
  Jamal Farzand vahy Zahra Zaheri Rouhollah Zaheri
• Open Access Article
  • Abstract Page
  • Full-Text
  
  58 - Jurisprudential examination of the permissibility of demanding khums and zakat by the jurisprudence of Jame al-Sharitat
  mohammad mahdi moridi Fakhrullah Mollai Kendallos Hamed Rostami Najafabadi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  59 - An Analysis of the Effect of Different Types of Tax on Production and Inflation with an Emphasis onValue-Added Tax and Income Tax
  Omid Ahmadi Arash Jahangiri Babadi khatereh Alemi
  10.22034/sebaa.2023.706866
• Open Access Article
  • Abstract Page
  • Full-Text
  
  60 - 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
  • Abstract Page
  • Full-Text
  
  61 - Effective Factors on Income Tax Non-Compliance in Occupations: Theory of Planned Behavior
  Sajad Ebrahimi Jaafar Babajani hamideh Asnaashari
• Open Access Article
  • Abstract Page
  • Full-Text
  
  62 - Learning Objectives of IELTS Listening and Reading Tests: Focusing on Revised Bloom’s Taxonomy
  Samira Baghaei Mohammad Sadegh Bagheri Mortaza Yamini
  10.30486/relp.2021.1916940.1244
• Open Access Article
  • Abstract Page
  • Full-Text
  
  63 - Content Analysis of Mathematics Textbook of Secondary School First Grade Based on William Rummy’s Technique and Bloom’s Cognitive Domain
  زهره کرمی پژمان اسد بیگی مهدی کرمی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  64 - A Comparative Investigation of the Backchanneling Strategy in English Language Textbooks for Iranian School Students
  Mahboobeh Chahooshi Reza Rezvani
• Open Access Article
  • Abstract Page
  • Full-Text
  
  65 - Using Bloom’s Revised Cognitive Skills Taxonomy To Evaluate Iranian Students’ Pre-University English Textbook and University Entrance Exams
  Shiva Sadighi Mortaza Yamini Mohammad Bagheri Mustafa Zamanian
• Open Access Article
  • Abstract Page
  • Full-Text
  
  66 - 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
  • Abstract Page
  • Full-Text
  
  67 - The analysis of experimental sciences lesson questions of the ninth grade in Kermanshah Province andi nvestigate the alignment of them in terms of Anderson and Krathwohl’s taxonomy
  Faramarz Malekyan Sayyed Mohammad Reza Mostafaei Fataneh Khakrah Zainab Faraji
• Open Access Article
  • Abstract Page
  • Full-Text
  
  68 - The economic organization of Fatemiyan
  hamidreza Verdi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  69 - Estimation Sasanian Government Tax Incoming
  hasanali arab hosein sadeghi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  70 - The Effect of Error Analysis on Iranian Intermediate EFL Learners of L2 Adjective Knowledge
  Mahboobeh Joze Tajareh Mohammadreza Khodareza
• Open Access Article
  • Abstract Page
  • Full-Text
  
  71 - Identification of barriers to Policy Implementation in Iranian ‎National Tax Administration
  maha taheri gholamreza memarzadeh tehran morteza moosa khani
• Open Access Article
  • Abstract Page
  • Full-Text
  
  72 - A meta-composite study of continuous use of Internet taxis based on the theory of technology acceptance and use
  hediye soltanie Ali Badizadeh Mohammad Azizi
  10.22094/jdem.2023.705877
• Open Access Article
  • Abstract Page
  • Full-Text
  
  73 - Designing the Model of fair tax collection model in Iran
  Karim Marahemi Amir Mohammadzadeh Nasar Hamidi mehdi keirandish
• Open Access Article
  • Abstract Page
  • Full-Text
  
  74 - A study of strategy implementation barriers in tax affairs organization of Golestan province
  Zeinilabedin Rahmani ahmad rah chamani saeid tayebi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  75 - The Impact of Cultural and Business Factors on Corporate Tax Avoidance
  Siamak Tayefeh Mohsen Dastgir Farzin Rezaii Saeed Ali Ahmadi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  76 - 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
  • Abstract Page
  • Full-Text
  
  77 - An Investigation of Jurisprudence Principals of Unfixed Taxes
  abdoljabar zargoshnasab Taher alimohammadi Masoumeh Gheybi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  78 - New Search in Religious Tax of Bills
  mohammad rasoul ahangaran hossein sanaei
• Open Access Article
  • Abstract Page
  • Full-Text
  
  79 - A Reflection on the Legitimacy of Tax on Gift Based on Islamic Jurisprudence
  Abdollah Bagheri Sayyad Mohammad Sadegh Ahmadi Gholam Hossin Masoud
  10.22034/ijrj.2020.671693
• Open Access Article
  • Abstract Page
  • Full-Text
  
  80 - Jurisprudential review of the legitimacy of "tax on empty houses"
  Akram Abdollah Pour mohammad javad valizadeh
  10.22034/ijrj.2023.700474
• Open Access Article
  • Abstract Page
  • Full-Text
  
  81 - Sequencing and phylogenetic analysis of Bovine Leukosis Virus Tax gene in Iran
  حسن Momtaz پوریا Amini بهنام Abbasian
• Open Access Article
  • Abstract Page
  • Full-Text
  
  82 - Evaluating the Goals of High Levels of Learning in E-Learning Environments (Standards & Endicators)
  Nouri Barari Farnoush Alami Mortaza Rezaeizadah Abasalt Khorasani
  10.30495/jinev.2019.665920
• Open Access Article
  • Abstract Page
  • Full-Text
  
  83 - 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
  • Abstract Page
  • Full-Text
  
  84 - The Role of Control Source and Risk Perception in Predicting Driving Behavior of Young Taxi Drivers in Karaj
  Farzaneh Momeni Rajabali Mohammadzadeh Admolaee Jamal Sadeghi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  85 - Use of Soft sets and the Bloom's Taxonomy for Assessing Learning Skills
  Michael Voskoglou
  10.30495/tfss.2022.690594
• Open Access Article
  • Abstract Page
  • Full-Text
  
  86 - Evaluating ecological capability for urban development using multi-criteria decision making models (Case Study: Ardabil Province)
  kolsum yarmohammadi zahra khodabakhshi amin nazarpoor
• Open Access Article
  • Abstract Page
  • Full-Text
  
  87 - Presenting the Model of Tax Compliance with the realization approach of Resistive Economy: The Role of Internal and Psychological Factors
  Seyyed Yaser Ebrahimian Jolodar Masoud Ahmadi Niloofar Imankhan
• Open Access Article
  • Abstract Page
  • Full-Text
  
  88 - Evaluation of growth Feature of Populus deltoides and Taxodium distichum trees using stem analysis
  jamshid eslam dost hormoz sohrabi seyed mohsen hoseyni
• Open Access Article
  • Abstract Page
  • Full-Text
  
  89 - Urban Development Leveling of the Cities in Bushehr Province Using Numerical Taxonomy Model
  gholamreza moradi Mahsa Dehghanian
• Open Access Article
  • Abstract Page
  • Full-Text
  
  90 - Mediated Learning Experience as a Multi-Dimensional Approach in ELT: A Meticulous and Elaborate Taxonomy
  Effat Hadidi Zavareh Abdollah Baradaran Bahram Mowlaie
  10.30495/jfl.2023.699971
• Open Access Article
  • Abstract Page
  • Full-Text
  
  91 - Content Evaluation of Iranian EFL Textbook Vision 1 Based on Bloom’s Revised Taxonomy of Cognitive Domain
  Maryam Mizbani Hadi Salehi Omid Tabatabaei
• Open Access Article
  • Abstract Page
  • Full-Text
  
  92 - A Qualitative Investigation of Students' Perceptions of Flipped learning
  Shahriar Jalili Hamidreza Khalaji Hossein Ahmadi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  93 - Evaluation of High School English Course Books in Iran: Task Types in Focus
  Minoo Alemi Kheirollah Ahmadi Atefeh Rezanejad
• Open Access Article
  • Abstract Page
  • Full-Text
  
  94 - An analysis of the automatic stabilization of direct and indirect taxes in Iran
  mohammad taghi gilak hakim abadi Ali Mehregan
  10.30495/eco.2022.1939212.2563
• Open Access Article
  • Abstract Page
  • Full-Text
  
  95 - Identifying Propellant Regions and Activities in Generating Potential VAT Capacity
  afsaneh sherkat aliasghar banouei esfandiar jahangard ali nasiri aghdam
  10.30495/eco.2022.1943985.2588
• Open Access Article
  • Abstract Page
  • Full-Text
  
  96 - Modeling the Effects of Indirect Taxes on the Welfare of Income Deciles in Iran with the Computable General Equilibrium Application
  Akbar Khodabakhshi Saeideh Roustaei
  10.30495/eco.2022.1963255.2673
• Open Access Article
  • Abstract Page
  • Full-Text
  
  97 - Determining an Optimal Tax on Housing Capital Compared with Non-housing Capital: Case Study of Iran
  R. Shahnazi sh. Nasirabadi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  98 - Modeling the Effects of Green Tax on Health Sector Costs Using a Computable General Equilibrium Model
  Mohammad Ali Torki Harchegani Nazar Dahmardeh
• Open Access Article
  • Abstract Page
  • Full-Text
  
  99 - The Use of an Endogenous Growth Model to Calculate the Optimal Rate of Value Added Tax with Emphasis on Harmful Products and Waste
  Ahmad Jafari Samimi Saeed Karimi Potanlar Kooroush Azami
• Open Access Article
  • Abstract Page
  • Full-Text
  
  100 - The effect of reducing corporate tax rates on corporate tax revenue based on Ibn Khaldun's tax theory
  Khadijeh Khodabakhshi Parijan reza koohi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  101 - Assessing the effect of tax perception justice and trust in government on tax compliance
  Ehsan Sadeghi Mohammad Reza Razdar mahmood lari dasht bayaz
• Open Access Article
  • Abstract Page
  • Full-Text
  
  102 - Analyzing the Negation and Affirmation Foundations of Taking Inheritance Tax in Jurisprudence and Law of Iran
  Adnan omrani far Ahmad Haji Dehabadi Khorshid Azizi Mohammad Javad Maleki
  10.30495/jcld.2023.1976233.1035
• Open Access Article
  • Abstract Page
  • Full-Text
  
  103 - Feasibility Study of Using Photovoltaic Systems in Water and Wastewater Industry (Case Study: Tehran Water and Wastewater Company)
  Ensieh Ozgoli Younes Noorollahi Reza Arjmandi Ali Mohammadi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  104 - Ranking the Developing of Rural Districts in Ardabil Province based on Numerical Taxonomy Model
  J. Jafarzadeh H. Rostamzadeh ایرج Khoshbakhtan
• Open Access Article
  • Abstract Page
  • Full-Text
  
  105 - Analysis of Municipalitys Revenue Sources, with an Emphasis on Sustaianable Revenues (Case Study: Qom City)
  Mehran Hajilou Mohammad Mirehei Mehdi Pilevar
• Open Access Article
  • Abstract Page
  • Full-Text
  
  106 - A Comparative Study of the Development of Urban Areas in Rasht by Using Multi Criteria Evaluation Methods
  Alireza danesh nasrollah molaei akbar motamedimehr
• Open Access Article
  • Abstract Page
  • Full-Text
  
  107 - Comparison of e-learning and traditional education on cognitive learning (case study: undergraduate physics students at the University of Kashan)
  محمدعلی میرزابیگی علی فاطمیان
• Open Access Article
  • Abstract Page
  • Full-Text
  
  108 - رتبه‌بندی و سطح توسعه‌یافتگی با توجه به شاخص‌های کشاورزی مطالعه موردی: منطقه سیستان
  Ali Sardar Shahraki Javad Shahraki Seyed Arman Hashemi Monfared
• Open Access Article
  • Abstract Page
  • Full-Text
  
  109 - عوامل موثر بر توسعه روستایی در استان گیلان با تاکید بر نقش واحدهای تعاونی
  حسین اصدق پور زهرا امیری
• Open Access Article
  • Abstract Page
  • Full-Text
  
  110 - Designing an Integrated Communication Model of Social Marketing in the Country's Tax Affairs Organization
  Seyed akbar Manjegani Amir Ghafourian Shagerdi Golnar Shojaei Baghini
  10.30495/msds.2023.1979555.1117
• Open Access Article
  • Abstract Page
  • Full-Text
  
  111 - Evaluating the effect of deposit interest tax on the bank deposits
  Younes Teymouri Faramarz Tahmasebi Nader Mehregan
  10.30495/ECOMAG.1402.1045570
• Open Access Article
  • Abstract Page
  • Full-Text
  
  112 - 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
  10.30495/ECOMAG.1403.1045592
• Open Access Article
  • Abstract Page
  • Full-Text
  
  113 - 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
  10.30495/ECOMAG.1403.1045594
• Open Access Article
  • Abstract Page
  • Full-Text
  
  114 - The Impact of Negative Income Taxes on Poverty and Inequality in Iran
  Farhad Khodadadkashi Yeghaneh Mousavi Jahromi Hasan Aama Bandoghraee
• Open Access Article
  • Abstract Page
  • Full-Text
  
  115 - Measuring the Complexity Index of the Value-Added Taxation System in the Tax Affairs Organization of Tehran
  Ali i Baghan
• Open Access Article
  • Abstract Page
  • Full-Text
  
  116 - 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
  • Abstract Page
  • Full-Text
  
  117 - ارزشیابی کتاب درسی براساس طبقه بندی اصلاح شده بلوم: کتاب درسی زبان انگلیسی چشم انداز 2 در کانون توجه
  Maryam Mizbani Hadi Salehi Omid Tabatabaei Mohammad Reza Talebinejad
  10.30495/ttlt.2023.698908
• Open Access Article
  • Abstract Page
  • Full-Text
  
  118 - تحلیل کتاب درسی زبان انگلیسی متوسطه دوم برای دانش آموزان ایرانی بر اساس طبق بندی بلوم
  Hanane Shabani Hossein Rahmanpanah Ahmad Mohseni
  10.30495/ttlt.2023.703296
• Open Access Article
  • Abstract Page
  • Full-Text
  
  119 - Effective Tax Rate, Government Revenue and Economic Efficiency under the Landscape of Laffer Curve
  محمدعلی دلدار امیر هرتمنی سید محمدرضا داودی
  https://doi.org/10.71818/ecj.2024.1062052
• Open Access Article
  • Abstract Page
  • Full-Text
  
  120 - Presenting a model to improve tax compliance based on foundation data
  mahdi khadri Habib Piri Reza sotudeh
  10.30495/fed.2024.1968309.2800
• Open Access Article
  • Abstract Page
  • Full-Text
  
  121 - Household Fuels Use and Related Environmental Policy options (A Case Study of Iran)
  Jamshid Pajooyan Marjan Damankeshide
• Open Access Article
  • Abstract Page
  • Full-Text
  
  122 - The relationship between government policies on environment, expenditures and Good Governance.
  Katayon Jalalian Jamshid Pajoyan
• Open Access Article
  • Abstract Page
  • Full-Text
  
  123 - An Investigation of the Relationship between Taxation and Economic Growth (The Case Study: Iran, OPEC and OECD Countries)
  ایوب فرامرزی مجید دشتبان فاروجی نادر حکیمی پور صادق علیپور امیر جباری
• Open Access Article
  • Abstract Page
  • Full-Text
  
  124 - The Role of Business Cycles in Determining Fiscal Policy Multiplier (with Emphasis on Direct and Indirect Taxes): A Case Study of the Iranian Economy
  Yousef Moradi Kiumars Shahbazi Soleiman Feizi Ganje
  10.30495/fed.2023.702187
• Open Access Article
  • Abstract Page
  • Full-Text
  
  125 - Presenting the Model of Tax Morale with Grounded Theory Approach
  Hamed Rabi Beigi Rahmatollah Mohammadipour Iraj Noravesh reza salehi
  10.30495/fed.2023.702191
• Open Access Article
  • Abstract Page
  • Full-Text
  
  126 - بررسی اثر راهبری شرکتی و ریسک شهرت بر رابطه بین حداقل‌سازی هزینه مالیات و واکنش قیمت سهام
  علی اسماعیل زاده مهدی اسکافی اصل فرزاد ناظمی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  127 - Ranking of Provinces of the Country Based on Business Space Indicators by Numerical Taxonomy
  FAZEL QORBANI Ahmad Sarlak Gholamali Haji
• Open Access Article
  • Abstract Page
  • Full-Text
  
  128 - Comparison of the Effect of Readability of Direct Tax law on Business Tax Risk
  saeed mohammadi zahra pourzamani
• Open Access Article
  • Abstract Page
  • Full-Text
  
  129 - Presenting the ideal public policy model in the Tax Organization of Iran
  Hamze Asadpour Ali Reza Amir Kabiri Mohammad Reza Rabiee Mandjin
• Open Access Article
  • Abstract Page
  • Full-Text
  
  130 - Carbon Tax Plan for Iran's Automotive Industry
  Hadi Najafian Habibollah Javanmard Ahmad Sarlak
• Open Access Article
  • Abstract Page
  • Full-Text
  
  131 - Providing a comprehensive model for taxable income expressed by companies from different perspectives
  Aliasghar mottaghi Nabi Najafi ahmad mohammady
• Open Access Article
  • Abstract Page
  • Full-Text
  
  132 - Compared to explain the company's market value using the two variables net operating profit after tax and value-added economic
  حسین Etmadi زهرا Fathi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  133 - Earnings Management Model by Using Deferred Tax Asset and Deferred Tax Liability Strategies
  Vahid Tavasoli Yadollah Tariverdi
  10.30495/faar.2024.709443
• Open Access Article
  • Abstract Page
  • Full-Text
  
  134 - The Investigation of Membership Effect in Business Group on the Firms’ Effective Tax Rate
  Ahmad Khodami Pour Meysam amini nia Mohammad Hasan Fadavi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  135 - The Effect of Trust in Government on Voluntary Compliance of Taxpayers with the Mediating Role of Tax Justice Perception
  Farnaz Hajmahmood attar Vahid Araei
  10.30495/faar.2022.698391
• Open Access Article
  • Abstract Page
  • Full-Text
  
  136 - Feasibility of applying the arbitration mechanism to settle lawsuits caused by acts that disrupt foreign investment.
  mahmoud Qomshal Ahmad Moradkhani Seyed mehdi Mirdadashi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  137 - Investigating the Effects of Tax Incentives on Tax Compliance and Business Outcomes of Taxpayers Using Agent-based Modeling Approach
  Foroogh Moezzi Mohammadali Keramati Mohammad Ebrahim Mohammadpour Zarandi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  138 - The Relationship between Tax Avoidance and Internal Control Weaknesses
  شکراله خواجوی غلامرضا رضایی لیلا فانی
  10.30495/jdaa.2022.691736
• Open Access Article
  • Abstract Page
  • Full-Text
  
  139 - Priming with CuO Nanoparticles and Ultrasound Enhanced Antioxidant Potential and Total Taxol in the Cell Suspension Culture of Corylus avellana L.
  Yusuf Farrokhzad Dariush Ramezan Ara Alinejad Elahshah
  10.22034/jon.2021.1925927.1109
• Open Access Article
  • Abstract Page
  • Full-Text
  
  140 - Ranking 8 Metropolises Of Iran in Terms Of Level Of Development With AHP and Taxonomy(1390)
  A. Monsef M. Sameti M. Mousavi Madani
• Open Access Article
  • Abstract Page
  • Full-Text
  
  141 - The Identification of Optimal Incomes Tax on Growth Goal, Optimal Control Method
  M. Rajabi M. Ebne Ebrahim khajui J. Mir-Mohammad Sadeghi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  142 - Ranking Eight Metropolitan Cities of Iran in Terms Level of Development AHP and 2011 classifiction
  A. Monsef M. Sameti M. Mousavi Madani
• Open Access Article
  • Abstract Page
  • Full-Text
  
  143 - Development gap in Provinces of Iran
  Jamal Fatholahi Vahid Kafili Ali Reza Tagizadegan
• Open Access Article
  • Abstract Page
  • Full-Text
  
  144 - Comparative study of effect of E-commerce on tax structure in selected countries: suggestions to improve tax system of Iran
  Amir Kazemi Soheil Sarmad Saeedy
• Open Access Article
  • Abstract Page
  • Full-Text
  
  145 - Petroleum Tax Regime in Iran
  Nader Mirzadeh Koohshahi Tahmineh Rahmani
• Open Access Article
  • Abstract Page
  • Full-Text
  
  146 - Designing a desirable model of organizational citizenship behavior based on the employee service compensation system
  majid jamshidi محمد جلال کمالی سعید صیادی نوید فاتحی راد mahdi Mohammad Bagheri
• Open Access Article
  • Abstract Page
  • Full-Text
  
  147 - The Impact of Debt, Taxation and Financial Crisis on Earnings Management
  Mahrokh Rostami Hadi  Abdi Taleb Begi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  148 - Effect of Carbon Tax Policies in Logistics Systems (Study: Pulp and Paper Industries)
  Hadi Najafian Habibollah Javanmard Ahmad Sarlak
  https://doi.org/10.71716/amfa.2025.31121556
• Open Access Article
  • Abstract Page
  • Full-Text
  
  149 - Identifying and prioritizing factors affecting the tax evasion of real taxpayers (case study: Nour City)
  Maryam Jafari Masoume Hosseinpour Ehsan Mirani Om Kolsoum Kazemi
  10.71965/AFT.2024.1121932
• Open Access Article
  • Abstract Page
  • Full-Text
  
  150 - 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
  Reza Shamgani Bahareh Banitalebi Dehkordi Sorour Tirbakhsh Gouran
  10.30486/FBRA.1403.1122807
• Open Access Article
  • Abstract Page
  • Full-Text
  
  151 - The role of tax sociological factors on the level of social welfare of taxpayers in Tehran
  Reza Makhdomijavan Mehrdad Mohammadian Mohammad Alipoor
• Open Access Article
  • Abstract Page
  • Full-Text
  
  152 - Identifying the factors affecting the validity of taxable income declared by companies based on the implementation of comprehensive tax plan operations
  Ali Asghar Mottaghi Nabi Najafi Ahmad Mohammadi
  10.30495/jom.2023.1988223.1089
• Open Access Article
  • Abstract Page
  • Full-Text
  
  153 - 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.
  ardeshir bovard Ali Esamailzadeh mogry نگار خسروی پور فرزانه حیدر پور
• Open Access Article
  • Abstract Page
  • Full-Text
  
  154 - Transformational Leadership and Resilience of Employees: the Mediating Role of Succession in the General Administration of Tax Affairs of East Azarbaijan Province
  Nazila Rezaie Soleyman Iranzadeh Ghaffar tari Davod Paydar Fard
• Open Access Article
  • Abstract Page
  • Full-Text
  
  155 - Explaining the Strategic Model of Organizational Communication with an Emphasis on Enhancing Administrative Health
  Maryam Rahmati Maryam Rahmati Yahya adashkarimi Gholamreza Rahimi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  156 - Investigation of callus weight, total phenol, and total flavonoid contents in four different tissue types of Taxus baccata L.
  raheleh gorzi Azizollah Kheiry Mohsen  Sanikhani
• Open Access Article
  • Abstract Page
  • Full-Text
  
  157 - Validation of the National Tax Capacity Model: A Marketing Approach
  aliasghar torabahmadi Hossein   Vazifehdoost Fereydoon Rahnamay Roodposhti
• Open Access Article
  • Abstract Page
  • Full-Text
  
  158 - Srudy of Comparative Advantage and Target Markets for Agricultural Exports of East Azarbayjan Province
  حسین راحلی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  159 - The Degree of Development in Kermanshah Province Towns Using Numerical Taxonomy
  elham batmani S. Y. Zaraatkish
• Open Access Article
  • Abstract Page
  • Full-Text
  
  160 - Effects of Implementation of Green box on Environmental Pollution in Iranian Agricultural sector Application of Multi _regional general Equilibrium model
  zahra zeinali ghasemi Seyed Nematollah Mousavi Bahaeddin Najafi
  10.30495/jae.2023.27338.2229
• Open Access Article
  • Abstract Page
  • Full-Text
  
  161 - Investigating the effects of green taxes on the quality of the environment and government expenses and the economic well-being of households using the Nordhaus model.
  masoumeh soltani nejhad Abdolmajid jalaee Mohsen Zayandehroody
  10.30495/jae.2024.29497.2306
• Open Access Article
  • Abstract Page
  • Full-Text
  
  162 - The effect of bank keshavarzi’s microfinance on agricultural development with regard to development ranking of agricultural sector in West Azarbaijan province
  gh. سلیمی m. منصوری B. نجفی
• Open Access Article
  • Abstract Page
  • Full-Text
  
  163 - Determine the Level of Development of the Agricultural Sector in Counties of Khorasan-Razavi Province during 2001-2010, based on the Weighted Numerical Taxonomy
  M. Mazhari M. Rasolzadeh J. Barati
• Open Access Article
  • Abstract Page
  • Full-Text
  
  164 - Economic and Environmental Impacts of Pollution Tax
  R. Moghaddasi F. Taheri
• Open Access Article
  • Abstract Page
  • Full-Text
  
  165 - Investigating the Alignment of University Entrance Exams, Textbooks and Official Standards of TEFL in terms of Anderson and Krathwohl's Taxonomy of Educational Objectives
  رضا Rezvani GH Zamani