List of Articles مالیات Open Access Article Abstract Page Full-Text 1 - Economic assessment and Policies on controlling air pollution due to Transportation: Case study of Tehran J. Pejoyan A. moghiminia 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 - 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 Abstract Page Full-Text 4 - 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 Abstract Page Full-Text 5 - 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 6 - 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 Abstract Page Full-Text 7 - 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 8 - 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 9 - 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 10 - 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 Abstract Page Full-Text 11 - The effect of corporate tax on private investment Jamshid Pajoyan تانیا Khosravi Open Access Article Abstract Page Full-Text 12 - 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 13 - 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 14 - Estimating the Tax Capacity of Provinces in the Country احمد سرلک Open Access Article Abstract Page Full-Text 15 - The Effects of Targeting Subsidies in Iran on VAT Revenues الهام غلامی Open Access Article Abstract Page Full-Text 16 - 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 17 - A review of information content between difference definite tax and declaration tax احمد مدرس حمید زارعیان برجی Open Access Article Abstract Page Full-Text 18 - 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 19 - 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 20 - 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 21 - 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 22 - 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 23 - 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 24 - 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 25 - 4 قاسمعلی عمرانی نسترن رحیمی Open Access Article Abstract Page Full-Text 26 - 6 کورش حکیم پور Open Access Article Abstract Page Full-Text 27 - 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 28 - 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 29 - 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 30 - The Effect of Inflation on Private Investment Jamshid Pajooyan Tania Khosravi Open Access Article Abstract Page Full-Text 31 - 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 32 - 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 33 - 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 34 - 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 35 - 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 36 - The Degree of Success in the Implementation of the VAT Tax Administration in Tehran Ataollah Mohammadi Malgharani Reza Asadi Kasnazani Open Access Article Abstract Page Full-Text 37 - 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 Abstract Page Full-Text 38 - درجه توفییققاجرای نظام مالاجرای نظام مالییاتاتبرارزش افزودهبرارزش افزوده (مطالعه موردی اداره کل امورمال(مطالعه موردی اداره کل امورمالییاتاتییاستان آاستان آ--غ)غ عبداله محمودی مسعود قهرمانی رضا عبداله پور Open Access Article Abstract Page Full-Text 39 - The economic organization of Fatemiyan hamidreza Verdi Open Access Article Abstract Page Full-Text 40 - Estimation Sasanian Government Tax Incoming hasanali arab hosein sadeghi Open Access Article Abstract Page Full-Text 41 - Taxes and Illegitimate Modes of Unprecedented Income and Its Consequences on the Economy of the Umayyad Era reza faramarz asghar ghaedan Open Access Article Abstract Page Full-Text 42 - 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 43 - Recognition of the Impediments on Establishment of VAT Case Study Mohammad Mobini Gholam Reza Memarzadeh Tehran Abbas Ebrahimzadeh Open Access Article Abstract Page Full-Text 44 - An Investigation of Jurisprudence Principals of Unfixed Taxes abdoljabar zargoshnasab Taher alimohammadi Masoumeh Gheybi Open Access Article Abstract Page Full-Text 45 - 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 46 - 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 47 - 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 48 - The Effect of Political Variable on the Relationship between Seignorage and Income Inequality: the Case Study of Selected OECD and D8 Countries Vahid Taghinezhadomran Zahra Mila Elmi Mobin Ramezanpour 10.30495/eco.2022.1954261.2637 Open Access Article Abstract Page Full-Text 49 - 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 50 - 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 51 - 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 52 - 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 53 - 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 54 - 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 55 - 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 56 - 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 57 - 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 58 - 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 59 - بررسی اثر شوک مالیاتهای مستقیم بر تولید ناخالص داخلی و تورم در ایران در چارچوب یک مدل تعادل عمومی پویای تصادفی سید نظام الدین مکیان حسین توکلیان سید محمد صالح نجفی فرا شاه Open Access Article Abstract Page Full-Text 60 - تعیین نرخ بهینه چاپ پول با استفاده از الگوی نسل های تداخلی(ایران) ایوب فرامرزی رحیم دلالی اصفهانی سعید صمدی Open Access Article Abstract Page Full-Text 61 - Household Fuels Use and Related Environmental Policy options (A Case Study of Iran) Jamshid Pajooyan Marjan Damankeshide Open Access Article Abstract Page Full-Text 62 - بررسی تاثیر مالیات محلی برتوزیع درآمد درکشورهای منتخب OECD و ارائه راهکارها ی جهت پیاده سازی مالیاتهای محلی دراقتصاد ایران The Effect of Local Tax on Income Distribution and Strategies to Implementation of Local Taxes in Iran مژگان رفعت میلانی جمشید پژویان سید شمس الدین حسینی فرهاد غفاری Open Access Article Abstract Page Full-Text 63 - Evaluating of Green Tax Effects on Consumption of Energy in IRAN فرناز فروتن جمشید پژویان فرهاد غفاری فرهاد خداداد کاشی Open Access Article Abstract Page Full-Text 64 - 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 65 - The relationship between government policies on environment, expenditures and Good Governance. Katayon Jalalian Jamshid Pajoyan Open Access Article Abstract Page Full-Text 66 - سنجش آثار کمی تغییر سیاستهای مالیاتی بر صنایع کشور (رهیافت داده – ستانده) ابوالفضل کزازی محمدتقی تقوی فرد اسفندیار جهانگرد مهرداد مهرکام Open Access Article Abstract Page Full-Text 67 - تأثیر مالیات بر شرکت ها بر سرمایه گذاری بخش خصوصی با استفاده از رهیافت کرانه ها تانیا خسروی جمشید پژویان Open Access Article Abstract Page Full-Text 68 - 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 69 - 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 70 - Carbon Tax Plan for Iran's Automotive Industry Hadi Najafian Habibollah Javanmard Ahmad Sarlak Open Access Article Abstract Page Full-Text 71 - 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 72 - عوامل موثر بر پذیرش مالیات الکترونیکی توسط مودیان مالیاتی علیرضا امیرکبیری بهروز برزگر سیدمجتبی موسوی Open Access Article Abstract Page Full-Text 73 - 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 74 - تأثیر حسابرسی مالیاتی بررابطه بین مالیات ابرازی، تشخیصی و قطعی: مطالعه موردی استانهای آذربایجان شرقی، غربی و شرق و جنوب تهران اسفندیار ملکیان سروه فرزاد Open Access Article Abstract Page Full-Text 75 - نسبتهای سودآوری و ویژگیهای مودیان در سیستم حسابرسی مالیات بر ارزشافزوده مبتنی بر ریسک محمد اسماعیل خباز زاده آزیتا جهانشاد Open Access Article Abstract Page Full-Text 76 - Investigating the Relationship between VAT and Consistency of Procedure, Uniformity and Substance over Form of Accounting Information Sara Yousefzadeh Ghodratollah Talebnia Jalil Beytari 10.30495/faar.2023.705561 Open Access Article Abstract Page Full-Text 77 - 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 78 - The impact on economic growth, development and financial uncertainty in Selected Asian Countries K. Karabulut A. Shahinpour B. Shadizali Open Access Article Abstract Page Full-Text 79 - 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 80 - 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 81 - 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 82 - 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 83 - Economic and Environmental Impacts of Pollution Tax R. Moghaddasi F. Taheri Open Access Article Abstract Page Full-Text 84 - اثرات مالیات بر فعالیت های کشاورزی Seyed Nematollah Moosavi Bita Shaygani Zakaria Farajzadeh