Volume 28 - Number 48 - 2021-2 - Journal of Tax Research

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<div dir='ltr' align='left' ><a href="./xml_out.php?a_id=1923"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Estimation of Tax Evasion in Iran Using MIMIC Method (1976-2016)</strong><br> Afsaneh  Izadi <sup>*</sup>,  Majid  Sameti,  Nematollah  Akbari<br><a href="article-1-1923-en.html">Abstract</a> <a href="browse.php?a_id=1923&sid=1&slc_lang=fa"></a>   -    <a href="browse.php?a_id=1923&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF)  <a href="" target="_blank"> </a>  <a href="" target="_blank"> </a>   <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=1924"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Determination of Optimal Value Added Tax Rate Based on the Size of Underground Economy</strong><br> Seyed Rostam  Assadollahzadeh Bali <sup>*</sup>,  Marjan  Damankeshideh,  Manijeh  Hadinejad,  Qolamreza  Geraeinejad,  Hooshang  Momeni Vesalian<br><a href="article-1-1924-en.html">Abstract</a> <a href="browse.php?a_id=1924&sid=1&slc_lang=fa"></a>   -    <a href="browse.php?a_id=1924&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF)  <a href="" target="_blank"> </a>  <a href="" target="_blank"> </a>   <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=1925"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Tax Assessment Based on Banking Transactions in the Iranian Legal System</strong><br> Hosein  Abdollahi <sup>*</sup><br><a href="article-1-1925-en.html">Abstract</a> <a href="browse.php?a_id=1925&sid=1&slc_lang=fa"></a>   -    <a href="browse.php?a_id=1925&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF)  <a href="" target="_blank"> </a>  <a href="" target="_blank"> </a>   <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=1926"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> The Impact of Economic Sanctions and Political Relations with Emphasis on Earnings and Tax Gaps: A Test of Political Economy Theory</strong><br> Omid Ali  Parsa,  Mehrdad  Mehrkam,  Fatemeh  Hesni Moghadam <sup>*</sup><br><a href="article-1-1926-en.html">Abstract</a> <a href="browse.php?a_id=1926&sid=1&slc_lang=fa"></a>   -    <a href="browse.php?a_id=1926&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF)  <a href="" target="_blank"> </a>  <a href="" target="_blank"> </a>   <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=1927"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Analysis of Iran's Tax Law Enforcement Guarantees 
 and Comparing it with the UK Tax System</strong><br> Reihaneh  Ameri,  Seyed Javad Mirghasemi Mirghasemi <sup>*</sup>,  Vali  Rostami,  Karen  Roohani<br><a href="article-1-1927-en.html">Abstract</a> <a href="browse.php?a_id=1927&sid=1&slc_lang=fa"></a>   -    <a href="browse.php?a_id=1927&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF)  <a href="" target="_blank"> </a>  <a href="" target="_blank"> </a>   <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=1928"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Identifying the Duties of Managers in Modern Tax Organizations</strong><br> AmirHossein Amirkhani <sup>*</sup>,  Mehdi Mohammad Javaheri,  Hadi Hematian<br><a href="article-1-1928-en.html">Abstract</a> <a href="browse.php?a_id=1928&sid=1&slc_lang=fa"></a>   -    <a href="browse.php?a_id=1928&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF)  <a href="" target="_blank"> </a>  <a href="" target="_blank"> </a>   <hr class="articles_bar_hr"></div>

Estimation of Tax Evasion in Iran Using MIMIC Method (1976-2016)
Afsaneh Izadi ^*, Majid Sameti, Nematollah Akbari
Abstract - Full Text (PDF)

Determination of Optimal Value Added Tax Rate Based on the Size of Underground Economy
Seyed Rostam Assadollahzadeh Bali ^*, Marjan Damankeshideh, Manijeh Hadinejad, Qolamreza Geraeinejad, Hooshang Momeni Vesalian
Abstract - Full Text (PDF)

Tax Assessment Based on Banking Transactions in the Iranian Legal System
Hosein Abdollahi ^*
Abstract - Full Text (PDF)

The Impact of Economic Sanctions and Political Relations with Emphasis on Earnings and Tax Gaps: A Test of Political Economy Theory
Omid Ali Parsa, Mehrdad Mehrkam, Fatemeh Hesni Moghadam ^*
Abstract - Full Text (PDF)

Analysis of Iran's Tax Law Enforcement Guarantees and Comparing it with the UK Tax System
Reihaneh Ameri, Seyed Javad Mirghasemi Mirghasemi ^*, Vali Rostami, Karen Roohani
Abstract - Full Text (PDF)

Identifying the Duties of Managers in Modern Tax Organizations
AmirHossein Amirkhani ^*, Mehdi Mohammad Javaheri, Hadi Hematian
Abstract - Full Text (PDF)

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Journal of Tax Research

Scholarly Quarterly of Iranian National Tax Administration (INTA)

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