Volume 34, Issue 69 (2026)  

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XML Persian Abstract Investigating the Impact of Personal Characteristics on the Tax Culture with the moderating effect of Perception of Tax System Fairness
P. 7-42
Mostsfa Heidari haratemeh *
Abstract (415 Views) | Full-Text (PDF) (187 Downloads)

XML Persian Abstract Comparative Study of the Effects of Value Added Tax and Payroll tax on Iran's Economic Growth: Computable General Equilibrium (CGE) Model Approach
P. 43-76
Ahmad Chehreghani *
Abstract (33 Views) | Full-Text (PDF) (17 Downloads)

XML Persian Abstract The Effect of Environmental Social and Governance Performance and Business Strategy on Tax Aggressiveness: The Moderating Role of Corporate Social Responsibility
P. 77-122
Seyed sajjad Hoseini tabrizi * , Morteza Khanlari
Abstract (464 Views) | Full-Text (PDF) (213 Downloads)

XML Persian Abstract The effect of taxpayers' tax avoidance behavior on behavioral economics
P. 123-162
Mohamad Javad Akbari * , Faegh Ahmadi , Seyd nima Valinia
Abstract (438 Views) | Full-Text (PDF) (120 Downloads)

XML Persian Abstract Estimation of the Value-Added Tax Gap in Iran
P. 163-204
Mohsen Shoorideh * , Mohammad Nematy , Mahdi Fadaee
Abstract (569 Views) | Full-Text (PDF) (278 Downloads)

XML Persian Abstract Identifying and analyzing the factors of developing electronic human resource management in improving organizational performance (Case study: Iran Tax Affairs Organization)
P. 205-241
Arezo Ghanbari , Mohammadreza Mardani * , Ehsan Sadeh , Zain al-Abidin Amini Sabegh
Abstract (1070 Views) | Full-Text (PDF) (401 Downloads)

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