List of Articles شکاف مالیاتی Open Access Article Abstract Page Full-Text 1 - 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 2 - 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 3 - 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