List of Articles فرار مالیاتی Open Access Article Abstract Page Full-Text 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 DOI: 10.30495/JDSRM.1402.783821 Open Access Article Abstract Page Full-Text 2 - 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 3 - 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 4 - 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 10.30495/jisds.2023.76275.11989 Open Access Article Abstract Page Full-Text 5 - 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 Abstract Page Full-Text 6 - The Impact of Investors' Behavior on Tax Management Approaches in Tehran Stock Exchange Nazanin Bashirimanesh Saeed Moinfard Open Access Article Abstract Page Full-Text 7 - 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 8 - 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 Abstract Page Full-Text 9 - 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 Abstract Page Full-Text 10 - Presenting a model for predicting tax evasion guilds based on Data mining techniques Mohammad Ghasemi Sadegh Abedi Ali Mohtashami Open Access Article Abstract Page Full-Text 11 - Investigating the Causal Relationships Between Critical Factors in Tax Fraud in Iran Using Group Anp and Fuzzy Dematel Mohammad Khalilzadeh Davod Sedighezadeh Morteza Vassie Mohammad Reza Pashapour Hedeyeh Shakeri Open Access Article Abstract Page Full-Text 12 - بررسی و شناسایی عوامل موثر بر فرار مالیاتی با استفاده از رویکرد دیماتل فازی (مطالعه موردی استان گلستان) میثم زنگانه الهام عاشوری شیخی احمد عبداللهی Open Access Article Abstract Page Full-Text 13 - Assessing Tax Evasion Methods in Free-Trade Zones javad ghanbari nejad mehdi salehi ahmad pifeh 10.30495/ecomag.2024.1998503.1081 Open Access Article Abstract Page Full-Text 14 - فرار مالیاتی در پایه مالیات بر درآمد اشخاص حقوقی در ایران ) برآوردهای سالانه 1392-1352( رضا امیدی پور جمشید پژویان Open Access Article Abstract Page Full-Text 15 - 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 16 - Sociological analysis of currency on the level of social welfare of taxpayers in Tehran metropolis mhrdad mohammadian Mohammah Alipour Reza Makhdomi Javan Open Access Article Abstract Page Full-Text 17 - Identifying and prioritizing factors affecting the tax evasion of real taxpayers (case study: Nour City) Maryam Jafari Masoume Hosseinpour Ehsan Mirani Om Kolsoum Kazemi Open Access Article Abstract Page Full-Text 18 - The role of tax sociological factors on the level of social welfare of taxpayers in Tehran Reza Makhdomijavan Mehrdad Mohammadian Mohammad Alipoor
