List of Articles مالیات

• Open Access Article
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  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
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  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
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  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
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  4 - Economic assessment and Policies on controlling air pollution due to Transportation: Case study of Tehran
  J. Pejoyan A. moghiminia
• Open Access Article
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  5 - The Factors Effecting on Cash Dividend Policy (Dividend Paying Stock) Tehran Stock Exchange
  مهدی Taghavi پرویز Saeidi
• Open Access Article
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  6 - Estimating the tax base in the value added tax system (case Iran 1995-1999)
  A. A. Peirow N. Samadpoor
• Open Access Article
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  7 - The Investigation of Cash Flow Volatility on Systematic Risk in Accepted Companies in Tehran Stock Exchange
  Younes Badavar-Nahandi Hossein Bevrani Hamzeh Abravan
• Open Access Article
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  8 - The Application of Altman & Springate Models In Bankruptcy Prediction of Accepted Companies In Tehran Stock Exchange
  A. Mohammadzadeh M. Noferesti
• Open Access Article
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  9 - Rebellion and Conversion: Christian Copts and Muslim Rulers in Egypt, the Second and Third Centuries A. H.
  معصومعلی پنجه
• Open Access Article
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  10 - Taxes and Expenditures of Provinces under the Qajars: Revenue and Expenditure Instruction of Bastām - Shāhrūd Region, 1877-1878
  محمد علی کاظم بیگی سید مصطفی حسینی
• Open Access Article
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  11 - Measuring effective components in trust and social participation for tax policy
  Alireza Rostami Abass Toolooee eshlagi Reza Radfar
• Open Access Article
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  12 - 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
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  13 - 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
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  14 - Providing a model for explaining factors affecting procrastination
  Farzad Mohammadi Salari Gholamreaza Rahimi فرهاد نژاد ایرانی Mojtaba Ramazani
• Open Access Article
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  15 - 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
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  16 - A Model for Evaluating the VAT Policy of the Industry Using the Fuzzy Delphi Technique
  Behzad Kia Ahmad Jafari Samimi Ali Farhadi Mahalli Mojtaba Tabari
  10.30495/ijpa.2022.65832.10837
• Open Access Article
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  17 - 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
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  18 - 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
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  19 - 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
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  20 - Study on Barriers of Policy Implementation in Iran (Case of Study: Barriers om Implementing Value-Added Tax Law)
  کرم اله دانش فرد غلامرضا حیدری کرد زنگنه محمدعلی زارعی
• Open Access Article
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  21 - Study on the relationship between psychological empowerment and job satisfaction (Case study: Organization of Tax Affairs)
  محمد ودادی احمد مهرآرا
• Open Access Article
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  22 - 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
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  23 - the Impact of Corporate governance, CEO compensation on tax aggressiveness: firms listed on Tehran stock exchange
  Seyed fakhreddin Fakhrhosseini
• Open Access Article
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  24 - Futures studies of Iran's tax system: from the perspective of science and information technology With a group decision-making approach
  Einollah Zamani Eskandari Mohammadreza Mehrabanpour Azita Jahanshad
• Open Access Article
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  25 - موانع حقوقی مقابله با فساد مالیاتی
  عزیزاله نوروزی ولی رستمی محسن شکرچی زاده
• Open Access Article
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  26 - Feasibility Study of Imposing Tax on Stock Gains in Tehran Stock Exchange
  Sama Nikvash Aliakbar Aranmazar Farhad Hanifi
• Open Access Article
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  27 - The effect of institutional ownership on performance measurement indicators based on residual income and market components
  Allah Karam Salehi
• Open Access Article
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  28 - Solutions for Preventing Tax Evasion in Value Added Tax System
  Yegane Mousavi Jahromi Farhad Tahmasbi Baldaji Narges Khaki
• Open Access Article
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  29 - 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
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  30 - 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
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  31 - 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
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  32 - 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
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  33 - بکارگیری روش تصمیم‌گیری چند معیاره پرومته در رتبه بندی ظرفیت مالیات‌ مستقیم استان‌های کشور
  یگانه موسوی جهرمی فاطمه محقق‌زاده هادی اکبرپور
  10.30495/jae.2023.66676.1415
• Open Access Article
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  34 - بررسی اثرات مالیات سبز بر مخارج دولت و رفاه اقتصادی خانوارها با استفاده از مدل نورد هاووس
  معصومه سلطانی‌نژاد سید عبدالمجید جلائی محسن زاینده رودی
  10.30495/jae.2022.60526.1347
• Open Access Article
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  35 - بررسی تأثیر سن بازنشستگی بر نرخ مشارکت نیروی کار در کشورهای OECD
  مریم ابراهیمی مجید نصیری
• Open Access Article
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  36 - بررسی عوامل موثر بر فرارمالیاتی در شرکت‌های سخت‌مالیات‌ده با استفاده از روش اثرگذاری غیرخطی
  هدی صیام نارسیس امین رشتی آزاده محرابیان رویا سیفی پور
  10.30495/jae.2023.70679.1453
• Open Access Article
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  37 - The effect of corporate tax on private investment
  Jamshid Pajoyan تانیا Khosravi
• Open Access Article
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  38 - Evaluating the environmental and economic impacts of Carbon Tax Using Computable General Equilibrium Model (CGE)
  جمشید پژویان حسن معین نعمتی
• Open Access Article
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  39 - امکان جایگزینی درآمدهای مالیاتی با درآمدهای نفتی (مطالعه موردی ایران)
  همایون رنجبر مجید صامتی مهسا مالیان
• Open Access Article
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  40 - Green tax effect on unemployment (Case Study of the Economic Cooperation Organization member states)
  نارسیس امین رشتی ابراهیم صیامی عراقی
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  41 - تاثیر کیفیت مقررات بردرآمدهای مالیاتی: رویکرد داده های پانل
  پروانه سلاطین سمانه محمدی ساناز پریویش
• Open Access Article
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  42 - The Effects of Corruption Perception Index on Tax Revenues In Iran
  M. Mohammadi A.H. Ghafarinejad S. Ahmadi
• Open Access Article
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  43 - بررسی اثر درآمد نفتی بر درآمد مالیاتی کشورهای صادرکننده نفت
  فاطمه نظری
• Open Access Article
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  44 - Estimating the Tax Capacity of Provinces in the Country
  احمد سرلک
• Open Access Article
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  45 - Relationship between economic security and tax revenues (Evidence from MENA countries)
  کریم رسولی اسداله فرزین‌وش
• Open Access Article
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  46 - The Effects of Targeting Subsidies in Iran on VAT Revenues
  الهام غلامی
• Open Access Article
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  47 - 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
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  48 - 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
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  49 - The Role of Gender, Machiavellianism and Emotional Manipulation in Tax Avoidance
  Hossein Esmaeli komar olia Bahman Banimahd sina kheradyar
• Open Access Article
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  50 - 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
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  51 - A review of information content between difference definite tax and declaration tax
  احمد مدرس حمید زارعیان برجی
• Open Access Article
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  52 - Tax Avoidance and Agency Theory: Evidence from Tehran Stock Exchange (TSE)
  Shokrollah Khajavi Amir Sarvestani
• Open Access Article
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  53 - Investigating impact of Tax Avoidance on Earning Informativeness of Firms Accepted in Tehran Stock Exchange
  Shima Karami Feriydoon Rahnamay Roodposhti Zahra Dianati dilame
• Open Access Article
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  54 - 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
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  55 - The Effectiveness of Corporate Governance Dimensions on the Relationship between Social Responsibility and Tax Justice
  Abbas Allahyari Zahra Pourzamani Taghi Torabi
• Open Access Article
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  56 - The Effect of Corporate Governance on Tax Commitment Aggressiveness in Tehran Stock Exchange Market (TSEM)
  Sahar Sepasi Zahra Fathee
• Open Access Article
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  57 - 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
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  58 - Board of Directors’ Characteristics and Tax Aggressiveness
  جمال بحریثالث یعقوب بهنمون ابراهیم مددی زاده
• Open Access Article
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  59 - The Effect of Information Transparency on the Relationship Between Tax Avoidance and Firm Value
  Niloofar Abedi Mehdi Safari Gerayli
• Open Access Article
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  60 - 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
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  61 - 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
  10.30495/jma.2023.22413
• Open Access Article
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  62 - The Effect of Product Market Competition on Tax Compliance of Listed Companies in Tehran Stock Exchange
  Alireza Ma’toufi Faezeh Dehghanian
• Open Access Article
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  63 - Investigating the effect of management ability on the relationship between environmental uncertainty and tax avoidance ‏‏
  sara yousefzadeh JALIL BEYTARI hoddein badeei
  10.30495/jma.2022.21079
• Open Access Article
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  64 - 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
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  65 - 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
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  66 - Relation of Cultural Dimensions and tax systems values (Simplicity and visibility)
  حسین پناهیان حسن همتی سعید شیپوریان
• Open Access Article
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  67 - 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
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  68 - 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
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  69 - 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
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  70 - 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
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  71 - 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
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  72 - 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
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  73 - 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
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  74 - 4
  قاسمعلی عمرانی نسترن رحیمی
• Open Access Article
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  75 - 6
  کورش حکیم پور
• Open Access Article
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  76 - 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
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  77 - 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
• Open Access Article
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  78 - 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
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  79 - Foresight of education and research in the Iranian tax system - with an economic approach
  Einollah Zamani Eskandari Mohammadreza Mehrabanpour Azita Jahanshad
• Open Access Article
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  80 - 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
  10.30495/jik.2024.23169
• Open Access Article
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  81 - 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
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  82 - 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
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  83 - 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
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  84 - Modeling the dimensions of organizational culture on corporate tax morale
  leila sedighikamal ramezanali royaei مهدی تقوی فریده حق شناس کاشانی
• Open Access Article
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  85 - The role of tax based on financial transactions in increasing government revenue
  ahmadreza babaee khosro Faghani Makrani Mohammad Reza Shahab
• Open Access Article
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  86 - The Effect of Inflation on Private Investment
  Jamshid Pajooyan Tania Khosravi
• Open Access Article
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  87 - A game-theoretical approach to evaluating foreign direct investment in the manufacturing sector due to the economic and social index
  Hamed Amini Morteza Rasti-Barzoki
• Open Access Article
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  88 - 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
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  89 - The effect of governmental investment on the effect private investment with the existence of corporate tax"
  Taniai Khosravi
• Open Access Article
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  90 - 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
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  91 - The Relation of The Different Dimensions of Corporate Governance with Tax Avoidance in Accepted Companies on Tehran Stock Exchange
  Mohsen Hamidian
• Open Access Article
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  92 - 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
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  93 - Economic Analysis of the Possibility of a Tax on Bank Deposits
  Alireza Erfani Hamidreza Kordlouie Smaeil Shamsiyan
• Open Access Article
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  94 - Using data mining techniques to measure tax risk of value added taxes
  Mohammad Masihi Ahmad Yaghoobnejad Amirreza Keyghobadi Taghi Torabi
• Open Access Article
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  95 - Feasibility Study of Implementing Green Tax System in Iran
  Javad Rasmi Zahra Abedi Mostafa Panahi Yeganeh Mousavi Jahromi
• Open Access Article
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  96 - Investigating the green tax approach in the country, with the help of Fazi and Dimtel method
  javad Rasmi Zahra Abedi Mostafa Panahi Yeganeh Mousavi Jahromi
• Open Access Article
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  97 - The aesthetics of employing the galaxy in ancient Arabic poetry until the end of the Abbasid era
  ahmad karami Syed mahmoud Mirzai Al-Husseini ali nazari
  10.30495/cls.2022.1967536.1374
• Open Access Article
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  98 - The aesthetics of employing coffin girls in ancient Arabic poetry until the end of the Abbasid era
  ahmad karami
  10.30495/cls.2023.1973662.1383
• Open Access Article
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  99 - 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
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  111 - بررسی تأثیر سازوکارهای حاکمیت شرکتی بر اجتناب مالیاتی شرکت های پذیرفته شده در بورس اوراق بهادار تهران (مورد مطالعه: هولدینگ بازرگانی)
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  112 - ارزیابی‌ روش تامین‌ مالی‌ برون تراز نامه‌ای ّاجاره عملیاتی‌) بر قیمت‌ سهام و سود شرکتهای پذیرفته‌ شده در بورس اوراق بهادار تهران
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  113 - عوامل موثر بر ارتقای فرهنگ مالییاتاتییدر مدر مییانانمودمودییاناننظامنظام مالیاتمالیاتبر ارزش افزودهبر ارزش افزوده (صنف طلا فروشان) استان آذربایجان(صنف طلا فروشان) استان آذربایجانغربیغ
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  114 - درجه توفییققاجرای نظام مالاجرای نظام مالییاتاتبرارزش افزودهبرارزش افزوده (مطالعه موردی اداره کل امورمال(مطالعه موردی اداره کل امورمالییاتاتییاستان آاستان آ--غ)غ
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