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year 25, Issue 36 (3-2019) |
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Analyzing the Performance, Collection Efficiency and Implementation Challenges of Value Added Tax in Iran |
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Izadkhasti Hojjat * |
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Abstract
(17 Views) |
Full-Text (PDF)
(11 Downloads)
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The Relationship between Economic Structural Changes and Tax Structure Changes: Lessons to Tax Policy- making |
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Rezaei Ebrahim * |
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Abstract
(19 Views) |
Full-Text (PDF)
(28 Downloads)
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Analyzing Legal Nature of Tax Litigation under Article 251 bis of the Direct Tax Law |
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Rostami Vali * , Pourrezai Fashkhamie Mahmoud |
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Abstract
(16 Views) |
Full-Text (PDF)
(22 Downloads)
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Prioritizing the Strategies to Increase Tax Revenues by using Fuzzy DEMATEL |
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Zohreh Torkashvand , Mahmoud Alborzi , Askari Ali |
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Abstract
(15 Views) |
Full-Text (PDF)
(16 Downloads)
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The Effect of Price (Tax) Policies on Smoking Consumption |
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Sahabi Bahram * , Hasani Mohsen , Faraji Dizaji Sajjad , Abdoli Ghaharaman |
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Abstract
(14 Views) |
Full-Text (PDF)
(22 Downloads)
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Estimating the Policy Gap and the Compliance Gap in Iran's Value-added Tax System and the Need to Extract a Rational Framework for Granting Exemptions
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Sobhanian Hadi * , Mohajeri Parisa |
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Abstract
(11 Views) |
Full-Text (PDF)
(3 Downloads)
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The Effect of Financial and Monetary Shocks on the Iranian Taxation System along with Determining Optimal Tax Rates of Consumption, Salary and Wages (General Equilibrium Approach using Genetic Algorithm)
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Maddah Majid * , Samiei Neda |
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Abstract
(12 Views) |
Full-Text (PDF)
(5 Downloads)
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Understanding Tax Policy-making Process in Iran: Factors Affecting Tax Agenda setting Process at the National Level and its Actors
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Mirzamani A’zam * , Akhavan A’lavi Sayyad Hossein , Alinaghi Amiri , Esmaeeli Hossein |
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Abstract
(13 Views) |
Full-Text (PDF)
(7 Downloads)
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