List of Articles مالیات بر ارزش افزوده Open Access Article Abstract Page Full-Text 1 - 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 2 - 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 3 - 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 4 - 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 5 - 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 6 - The Effects of Targeting Subsidies in Iran on VAT Revenues الهام غلامی Open Access Article Abstract Page Full-Text 7 - 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 8 - 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 9 - 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 10 - 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 11 - 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 12 - Recognition of the Impediments on Establishment of VAT Case Study Mohammad Mobini Gholam Reza Memarzadeh Tehran Abbas Ebrahimzadeh