Volume 33, Issue 65 (2025)  

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XML Persian Abstract Modeling tax evasion of related party transactions A hybrid approach of graph mining and deep neural network
P. 7-52
Amin Ahmadpour * , Seyyede Mahboobe Jafari , Fateme Sarraf
Abstract (576 Views) | Full-Text (PDF) (326 Downloads)

XML Persian Abstract Discourse on criminal policy of internal guidelines for the implementation of articles 274 to 277 of the direct taxes Act
P. 53-86
Seyedeh Fatemeh Alemohammad * , Shahram Ebrahimi , Fazl allah Foroughi , Mohammad hadi Sadeghi
Abstract (470 Views) | Full-Text (PDF) (247 Downloads)

XML Persian Abstract The role and position of tax incentives in the merger of economic enterprises
P. 87-112
Hanzaleh Fendereski , Mohammad mehdi Naderi noureyni *
Abstract (403 Views) | Full-Text (PDF) (223 Downloads)

XML Persian Abstract Evaluating the approach of electronic provincial tax in criminalizing the destruction of one's own store terminal
P. 113-138
Seyyed Hossein Hosseini * , Mohammadd Karimi bandar abadi
Abstract (426 Views) | Full-Text (PDF) (201 Downloads)

XML Persian Abstract Introducing the ranking model of taxpayers in Iran
P. 139-176
Alireza Nikkhooymatin , Sahar Dehghan * , Mohammad Noori
Abstract (503 Views) | Full-Text (PDF) (291 Downloads)

XML Persian Abstract The status of fars tax system during the First World War (1914-1918/1337-1332 AH)
P. 177-206
Reza Moeini roudbali * , Mohammad Keshavarz beyzaie , Mohammad mehdi Roshanfekr
Abstract (428 Views) | Full-Text (PDF) (199 Downloads)

XML Persian Abstract Analysis of the Effect of Oil Rent on Tax Evasion in Iran: Focusing on the Exchange Rate
P. 207-243
Ahmadreza Ahmadi * , Fateme Azhari
Abstract (159 Views) | Full-Text (PDF) (105 Downloads)

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