Volume 28, Issue 48 (2021)  

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XML Persian Abstract Estimation of Tax Evasion in Iran Using MIMIC Method (1976-2016)
P. 7-32
Afsaneh Izadi * , Majid Sameti , Nematollah Akbari
Abstract (3430 Views) | Full-Text (PDF) (2291 Downloads)

XML Persian Abstract Determination of Optimal Value Added Tax Rate Based on the Size of Underground Economy
P. 33-60
Seyed Rostam Assadollahzadeh Bali * , Marjan Damankeshideh , Manijeh Hadinejad , Qolamreza Geraeinejad , Hooshang Momeni Vesalian
Abstract (6316 Views) | Full-Text (PDF) (636 Downloads)

XML Persian Abstract Tax Assessment Based on Banking Transactions in the Iranian Legal System
P. 61-82
Hosein Abdollahi *
Abstract (2869 Views) | Full-Text (PDF) (6784 Downloads)

XML Persian Abstract The Impact of Economic Sanctions and Political Relations with Emphasis on Earnings and Tax Gaps: A Test of Political Economy Theory
P. 83-108
Omid Ali Parsa , Mehrdad Mehrkam , Fatemeh Hesni Moghadam *
Abstract (2840 Views) | Full-Text (PDF) (2384 Downloads)

XML Persian Abstract Analysis of Iran's Tax Law Enforcement Guarantees and Comparing it with the UK Tax System
P. 109-138
Reihaneh Ameri , Seyed Javad Mirghasemi Mirghasemi * , Vali Rostami , Karen Roohani
Abstract (3581 Views) | Full-Text (PDF) (2085 Downloads)

XML Persian Abstract Identifying the Duties of Managers in Modern Tax Organizations
P. 139-158
AmirHossein Amirkhani * , Mehdi Mohammad Javaheri , Hadi Hematian
Abstract (2608 Views) | Full-Text (PDF) (925 Downloads)

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