Volume 32, Issue 64 (2025)  

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XML Persian Abstract A Review of the Impact of Fiscal Policy (Tax and Government Spending) on Income Distribution and Inequality in Iran
P. 1-41
Abedin Salari Esker * , Teymur Rahmani , Ali Souri
Abstract (387 Views) | Full-Text (PDF) (268 Downloads)

XML Persian Abstract The Effect of Managers’ Risk-Taking and Characteristics Reporting Units on Aggressive Tax Reporting with Emphasis on the Role of the Independent Auditor's Report
P. 1-47
MohammadJavad Tasaddi Kari * , Alireza Taheri Lisar , Saeideh Naderi Hoor
Abstract (419 Views) | Full-Text (PDF) (170 Downloads)

XML Persian Abstract Providing a model to identify job threats of tax auditors in Iran: With the approach of foundational data theory
P. 1-42
Saeed V Valadbeigi , Mojgan Safa * , Seid abbas Borhani Borhani
Abstract (462 Views) | Full-Text (PDF) (150 Downloads)

XML Persian Abstract Investigating the Impact of Mental Accounting on Income Tax and Value Added Tax Among Self-Employed Business Owners
P. 1-24
Hosein Nourani *
Abstract (381 Views) | Full-Text (PDF) (139 Downloads)

XML Persian Abstract Identifying and prioritizing factors affecting taxes and financial transactions in Metaverse
P. 2-35
Alborz Yosefi * , Maryam Gachkar
Abstract (386 Views) | Full-Text (PDF) (137 Downloads)

XML Persian Abstract Article Title Presenting a model to identify taxable income from investment in Iran's e-commerce
P. 4-38
Fardin Safarian , Hossein Karbasi Yazdi * , Majid Zanjedar , Ali Lal Bar
Abstract (297 Views) | Full-Text (PDF) (118 Downloads)

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