List of Articles نرخ موثر مالیات Open Access Article Abstract Page Full-Text 1 - Tax Avoidance and Agency Theory: Evidence from Tehran Stock Exchange (TSE) Shokrollah Khajavi Amir Sarvestani Open Access Article Abstract Page Full-Text 2 - Board of Directors’ Characteristics and Tax Aggressiveness جمال بحریثالث یعقوب بهنمون ابراهیم مددی زاده Open Access Article Abstract Page Full-Text 3 - Effective Tax Rate, Government Revenue and Economic Efficiency under the Landscape of Laffer Curve محمدعلی دلدار امیر هرتمنی سید محمدرضا داودی https://doi.org/10.71818/ecj.2024.1062052 Open Access Article Abstract Page Full-Text 4 - Factors influencing capital structure of small and medium companies in Iran M.A Aghaei وحید Ahmadiyan اکبر Jahazatashi