Journal of Tax Research

Scholarly Quarterly of Iranian National Tax Administration (INTA)

Wed, Oct 22, 2025 | فارسی [Archive]

Civil Liability of Directors in Private Business Companies might be due to Lack of Timely Settlement of Final Tax

P. 7-31

Ali Reza Rezaei

Abstract (3401 Views) | Full-Text (PDF) (3786 Downloads)

The Meaning and Elements of Income in the Tax Law with a View to Comparative Law

P. 65-94

Ahmad Shahniaei ^*

Abstract (4607 Views) | Full-Text (PDF) (2545 Downloads)

Legal Pathology of Supervision by the Tax Disciplinary Prosecutor on the Behavior of Tax Officials

P. 95-124

Abstract (3094 Views) | Full-Text (PDF) (2680 Downloads)

Calculation of Optimal Tax Rates on Energy Carriers for Urban Households in Iran

P. 125-146

Vida Varahrami ^*

Abstract (2935 Views) | Full-Text (PDF) (897 Downloads)

Developing a Tax Policy Making Model Based on Institutional Framework

P. 147-173

Ashkan Harati

Abstract (3200 Views) | Full-Text (PDF) (1389 Downloads)

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