List of Articles Evasion Open Access Article Abstract Page Full-Text 1 - Collecting Tax Based on the Use of Governmental Resources and Facilities GholamReza Rezaei Mohammad Sadeghzadeh Maharluie Mitra Shouraki Open Access Article Abstract Page Full-Text 2 - 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 3 - Good Faith in the International Commercial Law کوروش Jafarpour Open Access Article Abstract Page Full-Text 4 - 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 5 - The Role of Gender, Machiavellianism and Emotional Manipulation in Tax Avoidance Hossein Esmaeli komar olia Bahman Banimahd sina kheradyar Open Access Article Abstract Page Full-Text 6 - 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 7 - 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 8 - 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 Abstract Page Full-Text 9 - The Impact of Investors' Behavior on Tax Management Approaches in Tehran Stock Exchange Nazanin Bashirimanesh Saeed Moinfard 10.71907/sebaa.2023.2302-1092 Open Access Article Abstract Page Full-Text 10 - 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 10.71907/sebba.2024.2308-1126 Open Access Article Abstract Page Full-Text 11 - A Study of the Effect of Gender Diversity in Board of Directors on Tax Evasion Considering the Moderating Role of Social Accountability Hossein Ahmadpour Akbar Kanani 10.71907/sebaa.2023.2307-1115 Open Access Article Abstract Page Full-Text 12 - Firm Value, Tax Evasion, Tax Planning Opportunity and Financial Crisis of Firms Navid Paidarmanesh Alireza Mehrazin Mohammad Reza Abbas zadeh Abolghassem Massihabadee https://doi.org/10.71716/amfa.2024.22091795 Open Access Article Abstract Page Full-Text 13 - 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 14 - 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 15 - Studying and Identifying the Effective Factors on Tax Evasion by Fuzzy DEMATEL-Method Maisam Zanganeh Elham Ashouri Sheikhi Ahmad Abdollahi 10.22094/joie.2018.538228 Open Access Article Abstract Page Full-Text 16 - Investigating the Intellectual Capital and Job Security of Employees and their Role in Reducing Organizational Evasion Mahdi Ariamanesh Mitra Sadoughi 10.30495/msds.2023.1983686.1135 Open Access Article Abstract Page Full-Text 17 - 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 18 - 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 19 - Sociological analysis of currency on the level of social welfare of taxpayers in Tehran metropolis Reza Makhdomi Javan mhrdad mohammadian Mohammah Alipour Open Access Article Abstract Page Full-Text 20 - Evasion and Social and Cultural Factors Affecting it: A Study of Young People Aged 18-29 in Marivan mehrdad navabakhsh farogh karimi Open Access Article Abstract Page Full-Text 21 - Investigating rationalism in theological religions; Focusing on the Ash'are religion Yasir Alizadeh hossein soleimani amoli abdollah rajaee litkohi Open Access Article Abstract Page Full-Text 22 - Identifying and prioritizing factors affecting the tax evasion of real taxpayers (case study: Nour City) Maryam Jafari Masoume Hosseinpour Ehsan Mirani Om Kolsoum Kazemi 10.71965/AFT.2024.1121932 Open Access Article Abstract Page Full-Text 23 - The role of tax sociological factors on the level of social welfare of taxpayers in Tehran Reza Makhdomijavan Mehrdad Mohammadian Mohammad Alipoor Open Access Article Abstract Page Full-Text 24 - Forecasting Influential Factors in Preventing Tax Evasion Through a Lemur Optimization Approach Utilizing a Perceptron Neural Network Saeed Aghaei Bahareh Banitalebi Dehkordi https://doi.org/10.71716/amfa.2025.11129783 Open Access Article Abstract Page Full-Text 25 - Jurisprudence and legal status of debt settlement with the intention of escaping debt in Iran's legislative system nasrolah jafari sajjad rasouli jazi
