Journal of Tax Research
Scholarly Quarterly of Iranian National Tax Administration (INTA)
Thu, Sep 18, 2025
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The principles of transparency and best performance
Volume 33, Issue 65 (2025)
Modeling tax evasion of related party transactions A hybrid approach of graph mining and deep neural network
P. 7-52
Amin Ahmadpour
*
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Seyyede Mahboobe Jafari
,
Fateme Sarraf
Abstract
(590 Views)
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Full-Text (PDF)
(333 Downloads)
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
*
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Shahram Ebrahimi
,
Fazl allah Foroughi
,
Mohammad hadi Sadeghi
Abstract
(479 Views)
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Full-Text (PDF)
(259 Downloads)
The role and position of tax incentives in the merger of economic enterprises
P. 87-112
Hanzaleh Fendereski
,
Mohammad mehdi Naderi noureyni
*
Abstract
(405 Views)
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Full-Text (PDF)
(233 Downloads)
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
(434 Views)
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Full-Text (PDF)
(209 Downloads)
Introducing the ranking model of taxpayers in Iran
P. 139-176
Alireza Nikkhooymatin
,
Sahar Dehghan
*
,
Mohammad Noori
Abstract
(516 Views)
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Full-Text (PDF)
(298 Downloads)
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
(439 Views)
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Full-Text (PDF)
(205 Downloads)
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
(183 Views)
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Full-Text (PDF)
(127 Downloads)
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